Trinidad and Tobago WT/TPR/S/151/Rev.1 
 Page 27 
 
 
III. TRADE POLICIES AND PRACTICES BY MEASURE 
(1) OVERVIEW  
1. Since its last Review, in 1998, Trinidad and Tobago has continued to consolidate the reform 
process in which it engaged in the mid 1990s.  As in 1998, the average applied MFN tariff was 9.1% 
in 2004 (excluding specific duties);  including ta riff surcharges the average increases to 9.2%.  Tariff 
protection for agricultural products (17.1% or 17 .9% including surcharges) was significantly higher 
than for non-agricultural products (7.6%).  Most im port surcharges have been eliminated or reduced 
but, surcharges remain on poultry (40% and 86%) and s ugar (60% and 75%).  These rates exceeded 
Trinidad and Tobago's bound rate for other duties and charges (15%).  Except for a small number of 
tariff lines, customs duties are all ad valorem . 
2. Trinidad and Tobago has bound its whole tariff schedule in the WTO.  This increases the 
predictability of the trade regime, although the gap between applied and bound rates is wide.  The 
bound rate for almost all agricultural goods is 100% , while most industrial pr oducts have been bound 
at 50%, with certain exceptions bound at 70%.  For 44 tariff lines bound prior to the Uruguay Round, 
MFN duties were higher than bound rates in 2004. 
3. All imports from other CARICOM members enter Trinidad and Tobago duty free if they meet 
rules of origin criteria.  Trinidad and Tobago h as signed agreements to grant tariff preferences to 
groups of products from Colombia, Costa Rica, Cuba, and the Dominican Republic. 
4. A number of products included on a negative lis t are subject to automatic or non-automatic 
import licensing requirements, mainly for sanitary, h ealth or safety reasons.  Non-automatic licensing 
is applied to some MFN imports, while automa tic licensing applies to imports from CARICOM 
countries.  Standards may be declared voluntary or compulsory (technical regulations), at the discretion of the Trinidad and Tobago Bureau of Standards, following recommendations by technical 
committees.  Compliance with technical regulations is monitored only for some products because of resource constraints. 
5. Trinidad and Tobago has made more active us e of anti-dumping measures during the period 
under review.  Since the inception of the WTO, the Anti-Dumping Authority has initiated 11 AD 
investigations, and made nine final determinations.  There are five AD orders in force.  Trinidad and 
Tobago has not made use of other contingency m easures during the period under review.  Safeguard 
legislation is currently being drafted. 
6. A limited number of products require export licences, including goods benefiting from 
domestic support measures.  A tax credit granted to export firms was eliminated in 2000.  However, 
other forms of support remain for extra-CARICOM exports, including assistance to enter new markets 
and for industries producing exclusively for expor t to countries outside the CARICOM region.  A 
free-trade zone regime is in place to attract export-oriented investment. 
7. Trinidad and Tobago applies a range of incentives to promote investment, including duty 
concessions, tax exemptions and holidays, loss write-o ffs, and training support.  In certain cases, the 
length of tax holidays depends on the degree of lo cal value added.  Sector-specific investment 
incentives are also availabl e.  No comprehensive estimates of th e net economic cost or benefit of 
incentives are available.  Trinidad and Tobago h as notified the WTO that it maintains no subsidies 
within the meaning of Articles 1 and 2 of the Agreement on Subsidies and Countervailing Measures 
(SCM), and that it maintains no laws and regula tions inconsistent with the TRIMs Agreement. WT/TPR/S/151/Rev.1 Trade Policy Review 
Page 28 
 
 
8. Trinidad and Tobago has no comprehensive le gislation on competition policy, but certain 
business practices are prohibited and competition policy issues are covered under sectoral legislation.  
A few goods and services remain subject to mark-up limits or administered prices.  State-owned enterprises continue to represent a large share of the economy;  through them, the State is involved in 
a wide range of activities, including petroleum and natural gas, chemicals, electricity, and 
telecommunications. 
9. Trinidad and Tobago is not a party to the Plurilateral Agreement on Government 
Procurement.  Competitive tenders are increasingly becoming the norm;  they are open to potential 
suppliers without reference to nationality.  In some cases, if tenders go to foreigners a local agent may 
be required.  No preferential margin is granted to local suppliers but consider ation is being given to 
the development of a policy to encourage particip ation of small businesses.  Other reforms to the 
government procurement system, are also under consideration. 
10. Domestic laws regarding intellectual property rights have continued to be updated during the 
period under review, in order to bring existing legi slation into conformity with the TRIPS Agreement 
and other international engagements. 
(2) M
EASURES AFFECTING IMPORTS  
(i) Customs procedures 
11. The main customs regulations are contained in the Customs Act, Chapter 78:01.  The 
documents required for imports customs clearance are:   a bill of lading, airway bill, or carrier's 
certificate;  a commercial invoice;  an import decl aration (C82), in which the importer must specify 
whether the consignment is free or dutiable;  a certificate of origin if any preference is being claimed;  
and a licence, permit or sanitary or phytosanitary certificate, when required.  These documents are 
filed along with an import entry form, in which the importer indicates the tariff classification and pays any estimated duty and processing fee.
1  A surety bond may also be required containing various 
conditions, including provision for payment of any in creased duty that may later be found to be due.  
The purpose of this bond is to speed up procedures for perishable goods.  When all the information 
required has been obtained and processed, a final determ ination of duty is made;  this is known as the 
liquidation of the entry.  At this  time, duties paid in excess are re turned and any underpayment of 
duties billed. 
12. The Customs Administration, under the Ministry  of Finance, uses the ASYCUDA electronic 
customs document processing system, under which th e importer is given a re gistration number to be 
used on documentation;  the documents are then scanned by the ASYCUDA system and duties are 
determined accordingly.  For importers who are re gistered with the Board of Inland Revenue and for 
VAT purposes, the VAT registration number is used as the registration number on the Customs documents.  Where importers do not have a VAT regi stration number they must complete a form and 
receive a registration number.  The customs clearance process is not fully electronic:  only the entry 
processing is done electronically. 
13. Importers must operate through licensed customs brokers in the case of commercial 
transactions.  The authorities have noted that custom s clearance takes between three and five working 
days.  However, where there are errors by the customs broker, timeliness depends on the broker's 
response time. 
                                                     
 
1 The container processing fee for goods imported in full container loads (FCL) is TT$375 (US$60) for 
a 20 ft. container and TT$525 (US$84) for a 40 ft. container. Trinidad and Tobago WT/TPR/S/151/Rev.1 
 Page 29 
 
 
14. Not all imported goods are inspected;  the aut horities determine in which cases inspections 
will be conducted.  Goods are selected for inspecti on depending on the importer, type and value of 
goods, origin of the goods, and whether any other Government agency needs to inspect them.  
According to the authorities, goods originating in Trinidad and Tobago's traditional trading partners 
are subject to less scrutiny than goods from "new" tr ading partners.  Similarl y, goods subject to lower 
rates of duty are subject to less scrutiny than goods su bject to high rates.  According to the authorities, 
more attention is now being paid  to cargo posing a security threat. 
15. Roughly two thirds of all merchandise is inspect ed at the port of entry.  In simple cases, 
involving small shipments or certain classes of goods, such as bulk shipments, examination of the 
goods may take pace in situ, after which the goods are released to the importer.  For other shipments, 
representative packages of the merchandise may be reta ined by Customs for appraisal or classification 
purposes and the remainder of the shipment released.  If deemed necessary, goods may be analysed by 
a customs laboratory to determine proper classification and appraisal. 
16. Imported goods may be sent in-bond from the fi rst port of arrival to another customs port.  
Arrangements for in-bond shipments must be made be fore the goods leave the country of export.  In-
bond entries postpone final customs formalities, including payment of duty and processing fee, until 
the goods arrive at the final port.  Imported merchandise may also be sent to a bonded warehouse 
under a warehouse (import) entry.  Duties and processing fees are not paid on warehoused merchandise until the goods are withdrawn for consum ption.  Storage fees are paid to the warehouse 
proprietor by the importer. 
17. Importers may appeal a customs decision within 90 days after the date of liquidation or other 
decision.  They may protest the decision and secure administrative review on site, further appeal to 
the Comptroller of Customs and Excise and, failing agreement, may have recourse to the Tax Appeal 
Board.  Importers may also initiate judicial review s, through the High Court.  The authorities note that 
the main reasons for complaints are differences in classification resulting in a higher rate of duty, and 
non-acceptance of customs values. 
18. Trinidad and Tobago has notified the WTO that it does not have legislation on nor carry out 
preshipment inspection.
2 
(ii) Rules of origin 
19. Trinidad and Tobago has notified the WTO that  it does not maintain any non-preferential 
rules of origin.3  Trinidad and Tobago applies CARICOM pr eferential rules of origin.  Revised rules 
of origin were introduced in 1998 and notified to the WTO in 1999.4  Trinidad and Tobago applies 
these rules using the HS 2002 classification (since ear ly 2004).  Duty-free treatment is accorded only 
if goods are shipped directly between member states.   Pre-embarkment certification of origin is 
required with a verification taking place at the importing end. 
20. CARICOM rules of origin are based on the Harmonized System of tariff classification and are 
spelled out in Article 14 of the Treaty establis hing the CARICOM.  Goods are granted Common 
Market origin if they have been:  (a) wholly produced within CARICOM;  or (b) produced within 
CARICOM wholly or partly from materials impor ted from third countries, provided a substantial 
transformation has taken place within CARICOM (Table III.1).  Substantial transformation may be 
                                                      
2 WTO document G/PSI/N/1/Add.8, 28 September 1999. 
3 WTO document G/RO/N/7, 12 February 1996. 
4 WTO document G/RO/N/24, 15 January 1999. WT/TPR/S/151/Rev.1 Trade Policy Review 
Page 30 
 
 
achieved by change of tariff heading, or may be de fined specifically for each tariff heading in Part A 
of the List in Schedule II of the CARICOM Treaty. 
Table III.1 
CARICOM rules of origin  
Product Rules of origin 
A range of:  meat products;  fish;  vegetables (frozen, preserved or 
dried); fruits (frozen, preserved or dried) and nuts;  products of milling 
industry;  oil seeds;  vegetables materials;  cocoa beans;  sugar;  
molasses Wholly produced 
A range of:  oils;  animal products;  sugar confectionery;  vegetable, 
fruit and nut preparations;  mine ral waters;  liqueurs and other 
spirituous beverages;   vinegar;  wood, wood products and carpentry 
work;  wicker work;  ceramic products ;  articles of cement;  articles of 
plaster;  articles of glass;  jewellery;  gold and silver in semi-
manufactured forms;  steel products Produced from regional materials 
A range of chemical products included in HS Chap ters 28-39 Produced by chemical transformation 
A range of plastics products Non-regional mate rial content must not exceed 10% of the 
export price of the finished product 
Articles of apparel, clothing, accessori es and other articles of fur skin 
(HS 43.03) Produced from materials not included in HS 43.03 and not 
being fur skins assembled in plates, crosses or similar forms. 
Dyed or printed fabrics Value of extra-re gional materials must not exceed 30% of the 
export price of the finished product. 
Paper products;  a range of products included in HS Chapters 73-96:  
copper, nickel and aluminium and arti cles thereof;  lead, tin and zinc 
and articles thereof;  other base meta ls;  miscellaneous articles of base 
metal;  tools;  machinery and mechanical appliances;  boilers;  electrical machinery and parts;  railway or tramway locomotives and 
parts thereof;  vehicles other than railway and tramway locomotives 
and parts thereof;  aircraft and pa rts thereof;  ships and boats and 
floating structures;  optical, photogra phic, cinematographic, measuring, 
checking, medical or surgical inst ruments and apparatus and parts and 
accessories;  clocks and watches;  musical instruments;  furniture;  arms and ammunition;  toys;  miscellaneous articles Value of extra-regional materials must not exceed 50% of the 
export price of the finished product 
 
Source:  CARICOM Secretariat (1998), "List of Conditions to be complied with as provided under Article 14 of the Annex 
 to the Treaty and the rules regarding Comm on Market Origin", Schedule II, 1 January 1998. 
21. Under a "safeguard" mechanism, a manufacturer may use extra-regional materials when they 
cannot be found in CARICOM states;  the C ouncil for Trade and Economic Development may 
authorize a temporary derogation from the qualifying criterion. 
(iii) Customs valuation 
22. Trinidad and Tobago did not invoke any of the provisions for special and differential 
treatment available for developing countries concerni ng delayed application of and reservations to the 
Customs Valuation Agreement.5  The current legislation dealing with  customs valuation, referred to as 
the Sixth Schedule, is contained in paragraph 23 of the Customs Act, Chapter 78:01, as well as in 
Act No. 34 of 1996, which follows the WTO Agre ement on Customs Valuation (CVA), and Act No. 6 
of 1991.  This legislation has been notifie d to the WTO Committee on Customs Valuation under 
Article 22.2 of the Agreement on Implemen tation of Article VII of the GATT 1994.6  Also, Trinidad 
and Tobago submitted its replies to the check -list of issues to the CVA Committee in 1998.7 
23. The Valuations Branch in the Department of Customs and Excise of the Ministry of Finance 
checks the values of certain sensitive imports;  roughl y half of all cargo is examined for valuation 
                                                      
5 WTO document G/VAL/13, 18 December 1997. 
6 WTO document G/VAL/N/1/TTO/1, 12 November 1998. 
7 WTO document G/VAL/N/2/TTO/1, 12 November 1998. Trinidad and Tobago WT/TPR/S/151/Rev.1 
 Page 31 
 
 
purposes.  According to Act 6 of 1993, the Comptrolle r may, within one year of entry, adjust the 
value accepted by an officer at th e date of entry if it has been found to be incorrect.  Complaints 
regarding valuation may be addressed to the Tax Appeal Board. 
24. The determination of the customs value in Trinidad and Tobago follows the methods and 
orders defined in the CVA.  Trinidad and Tobago  does not use minimum prices for customs valuation 
purposes.  However, in case of doubt, suspected fraudulent invoices, and of failure to present 
invoices, reference price lists or guidelines may be u sed to verify values.  The authorities note that 
these reference price lists are contained in the Customs Data Base and are not published. 
25. Sales between related persons are subject to special customs valuation provisions.8  There are 
no special provisions or practical arrangements c oncerning the valuation of lost or damaged goods. 
(iv) Tariffs 
26. Tariffs have been losing importance as sources of  government revenue since the 1990s;  this 
trend continued during the period under review.  For FY 2003-04, revenue accruing from customs 
duties is estimated at TT$1 billion (US$160 million) , or 4.7% of total go vernment revenue, down 
from the 5.2% reported in the last Review in 1998.   Customs duties collected represented around 3.8% 
of the value of imports in 2003, compared to an average tariff rate of 9.1%.9 
27. Tariff rates are established and may be changed by  the Cabinet, taking into account Trinidad 
and Tobago's international agreem ents, particularly CARICOM.  Proposals for changes in the tariff 
structure may come from the private sector or from mi nistries, but in practice, proposals for tariff 
changes occur at CARICOM level. 
(a) Applied tariff structure 
28. The Trinidad and Tobago customs tariff applie d as of 1 January 2004 comprises 6,437 tariff 
lines at the eight-digit level (Table III. 2).  The vast majority of rates are ad valorem .  Specific duties 
apply to 27 tariff lines, representing 0.4% of all tari ff lines (see below).  Trinidad and Tobago's tariff 
has 11 "permanent" tiers, with rates of 0, 2.5, 5, 10, 15, 20, 25, 30, 35, 40, and 45%.  However, as a 
result of temporary Orders, a few products faced ra tes of 50% and 60% in 2004 (see below).  Some 
tariff headings faced two rates of duty, depending on use.10 
29. The simple average applied MFN tariff, excl uding specific duties, is 9.1% (2004 tariff) 
(Table III.3);  this is the same average reported in 1998, when Phase IV of the CET reductions was 
implemented.  If tariff surcharges are included (see below), the average increases slightly, to 9.2%.  
Tariff protection for agricultural products is signi ficantly higher than for non-agricultural products, 
with average rates of 17.1% (down from 19.1% in 1998) and 7.6% (up from 7% in 1998), 
respectively.  Including tariff surcharges, the av erage tariff protection for agriculture is 17.9%. 
                                                      
8 WTO document G/VAL/N/2/TTO/1, 12 November 1998. 
9 Tariff collection seems to have improved since the last Review.  A tariff revenue/imports ratio of 
3.8% results in a 41.8% tariff revenue rate/average tariff ratio for 2003, up from 35% reported for 1998. 
10 HS headings 01019000.01 (live horses), and 87089990.01 (CNG kit with cylinders). WT/TPR/S/151/Rev.1 Trade Policy Review 
Page 32 
 
 
Table III.2 
Tariff structure, 2004  
(Number of lines and per cent) 
1. Total number of tariff lines 6,437 
2. Non- ad valorem  tariffs (% of all tariff lines) 0.4 
3. Non- ad valorem  with no AVEs (% of all tariff lines) 0.4 
4. Tariff quotas (% of all tariff lines) 0.0 
5. Duty free tariff lines (% of all tariff lines) 45.4 
6. Dutiable lines tariff average rate (%) 16.7 
7. Domestic tariff "peaks" (% of all tariff lines)a 8.4 
8. International tariff "peaks" (% of all tariff lines)b 28.2 
9. Bound tariff lines (% of all tariff lines) 100.0 
 
a Domestic tariff peaks are defined as whose exceed ing three times the overall average applied rate. 
b International tariff peaks are defined as those exceeding 15%.  
Source : WTO Secretariat calculations, based on data provided by the authorities of Trinidad and Tobago. 
Table III.3 
Summary analysis of Trinidad  and Tobago's MFN tariff, 2004 
 MFN  
Description No. of lines  
Average 
(%)  
Range 
(%) Coefficient 
of variation 
(CV) Final bound 
averagea 
(%) 
Total 6,437 9.1 0 - 60 1.3 57.2 
HS 01-24 1,128 19.7 0 - 60 0.9 85.1 
HS 25-97 5,309 6.9 0 - 60 1.3 51.3 
By WTO category      
WTO Agriculture 1,052 17.1 0 - 60 1.0 89.9 
Animals and products thereof 151 22.9 0 - 40 0.7 84.6 
Dairy products 24 12.5 0 - 40 1.1 100.0 
Coffee and tea, cocoa, sugar etc. 170 17.2 0 - 60 0.9 94.3 
Cut flowers, Plants 56 7.5 0 - 40 2.0 73.9 
Fruit and vegetables 259 23.8 0 - 40 0.7 96.7 
Grains 29 14.5 0 - 40 0.9 76.4 
Oil seeds, fats and oils and their Products 96 15.7 0 - 40 1.2 88.0 
Beverages and spirits 108 21.1 0 - 40 0.6 100.0 
Tobacco 10 21.0 0 - 30 0.7 100.0 
Other agricultural products n.e.s. 149 2.5 0 - 40 2.9 81.3 
WTO Non-agriculture (incl. petroleum) 5,385 7.6 0 - 60 1.3 50.8 
WTO Non-agriculture (excl. petroleum) 5,359 7.6 0 - 60 1.3 50.8 
Fish and fishery products 162 26.6 0 - 40 0.6 50.6 
Mineral products, precious stones a nd metals 398 8.7 0 - 60 1.2 43.6 
Metals 729 5.1 0 - 20 1.2 47.8 
Chemicals and photographic supp lies 1,021 4.0 0 - 25 1.7 50.6 
Leather, rubber, footwear and travel goods 184 8.2 0 - 30 1.1 50.9 
Wood, pulp, paper and furniture 321 7.1 0 - 20 1.2 50.5 
Textile and clothing 975 9.0 0 - 30 1.1 56.9 
Transport equipment 187 8.6 0 - 45 1.3 52.6 
Non-electric machinery 591 3.1 0 - 30 2.2 50.3 
Electric machinery 266 9.1 0 - 50 0.9 53.1 
Non-agriculture articles n.e.s. 525 12.3 0 - 30 0.8 49.2 
Petroleum 26 11.0 0 - 30 1.3 45.6 
By ISIC sectorb      
Agriculture and fisheries 429 20.6 0 - 40 0.9 66.7 
Mining 114 3.2 0 - 30 2.7 38.4 
Manufacturing 5,893 8.4 0 - 60 1.3 56.8 
Table III.3 (cont'd) Trinidad and Tobago WT/TPR/S/151/Rev.1 
 Page 33 
 
 
 MFN  
Description No. of lines  
Average 
(%)  
Range 
(%) Coefficient 
of variation 
(CV) Final bound 
averagea 
(%) 
By HS section      
  01  Live animals & prod. 320 24.2 0 - 40 0.7 71.6 
  02  Vegetable products 400 18.0 0 - 40 1.1 84.3 
  03  Fats & oils 53 25.3 0 - 40 0.7 97.0 
  04  Prepared food etc. 355 16.4 0 - 60 0.7 96.9 
  05  Minerals 191 4.9 0 - 60 2.0 41.9 
  06  Chemical & prod. 959 3.5 0 - 25 1.9 51.8 
  07  Plastics & rubber 245 6.9 0 - 30 1.1 52.1 
  08  Hides & skins 84 7.2 0 - 20 1.3 46.3 
  09  Wood & articles 124 7.4 0 - 20 1.1 45.9 
  10  Pulp, paper etc. 172 5.3 0 - 20 1.5 50.9 
  11  Textile & articles 962 8.5 0 - 20 1.1 57.4 
  12  Footwear, headgear 66 15.5 0 - 20 0.5 59.7 
  13  Articles of stone 182 10.0 0 - 25 0.8 46.7 
  14  Precious stones, etc. 62 15.6 0 - 30 1.0 44.3 
  15  Base metals & prod. 721 5.6 0 - 20 1.2 48.5 
  16  Machinery 890 5.4 0 - 50 1.5 51.4 
  17  Transport equipment 198 8.4 0 - 45 1.3 52.5 
  18  Precision equipment 249 9.7 0 - 30 1.1 48.3 
  19  Arms and ammunition 24 21.6 0 - 30 0.5 41.0 
  20  Miscellaneous manufacturing 172 15.0 0 - 20 0.4 52.4 
  21  Works of art, etc. 8 20.0 20 - 20 0.0 50.0 
By stage of processing      
First stage of processing 845 15.3 0 - 40 1.2 62.4 
Semi-processed products 1,890 2.1 0 - 60 2.6 50.8 
Fully-processed products 3,702 11.2 0 - 60 0.9 59.1 
 
a Bound rates are not provided in the same HS classification as MF N rates.  Therefore the number of lines may not be the same 
 or correspond between the two series. b ISIC (Rev.2) classification, excluding electricity (1 line). 
Source : WTO Secretariat estimates, based on data provide d by the authorities of Trinidad and Tobago. 
30. Tariff dispersion, measured by the coefficient of variation, has remained almost unchanged 
since 1998.  Some 45.4% of all tariff lines are duty free, while 45% are subject to rates ranging from 2.5 to 20%.  Some 6.3% of lines bear rat es higher than 30%, representing about 400 items 
(Chart III.1).  Domestic tariff peaks (over three time s the average value) represent some 8.4% of all 
tariff lines, and mainly affect agricultural products, especially meat, fish, vegetables, coffee, fats and 
oils, and preparations of vegetabl es, fruits or plants, as well as indus trial products such as vehicles, 
clocks, watches, arms and ammunition. 
31. Duty-free rates in the agriculture sector concern only 6.1% of the lines, compared with 38.9% 
in the industrial sector.  Almost 44% of the lines in the agriculture sector have rates less than or equal 
to 10%, while this share reaches 69% for non-agricu ltural products.  More than two thirds of non-
agricultural products face rates lower than or equal to 5%;  this highlights the lower tariff protection 
for the industrial sector. 
32. Specific duties apply to alcoholic beverages a nd film (Table III.4).  These products are 
included in List C of the CET Exceptions.  Sp ecific duties on alcoholic beverages can result in 
relatively high ad valorem  equivalents, and they penalize impo rts of beverages which have lower 
prices and may compete with domestic production.  Th ere were no figures to allow the estimation of 
ad valorem  equivalents (AVEs) of the specific duties;  as a consequence, all tariff statistics 
calculations exclude these 27 lines. WT/TPR/S/151/Rev.1 Trade Policy Review 
Page 34 
 
 
33. Trinidad and Tobago's current tariff structure s hows signs of tariff escalation:  the average 
tariff applied to fully processed goods is substa ntially higher than for semi-processed products;  
however, it is lower than for raw materials, but this  definition includes agricultural products for final 
consumption, which face with the highest tariff rates (Table III.3). 
(6.3%)
(2.1%)(16.7%)(45.4%)
(3.3%)(5.9%)(19.1%)
(0.7%)
05001,0001,5002,0002,5003,0003,500
Duty free >0-5 >5-10 >10-15 >15-20 >20-25 >25-30 >300102030405060708090100Chart III.1
Frequency distribution of MFN tariff rates, 2004
Number of tariff linesaPer cent
Cumulative per cent
Number of lines (% of total)
The total number of lines is 6,437. Due to the non-use of some of the non- ad valorem  duties in the calculations, the 
figures may not sum to 100%.WTO Secretariat calculations, based on data provided by the authorities of Trinidad and Tobago.a
Source :
 
Table III.4 
Specific duties, 2004 
HS heading Product description Specific duty rate 
22030010 Beer $5.20 per litre 
22030020 Stout $6.50 per litre 
22030090 Other beer made from malt $6.50 per litre 
22041000 Sparkling wine $52.00 per litre 
22042100 Other wine, in containers holding 2 litres or less $28.75 per litre 
22051000 Vermouth, in containers hol ding two litres or less $39.00 per litre 
22059000 Vermouth, other $39.00 per litre 
22060010 Shandy $26.00 per litre 
22060090 Other fermented beverages $26.00 per litre 
22071000 Undenatured ethyl alcohol of an alcoholic strength by volume of 80% or higher $18.59 per litre 
22072000 Ethyl alcohol and other spirits, de natured, of any strength $1.72 per litre 
22082010 Brandy, in bottles of a strengt h not exceeding 46% volume $45.50 per litre 
22082090 Brandy, other $45.50 per litre 
22083010 Whiskies, in bottles of a strength not exceeding 46% volume $45.50 per litre 
22083090 Whiskies, other $45.50 per litre 
22084010 Rum and tafia in bottles of a stre ngth not exceeding 46% volume $45.50 per litre 
Table III.4 (cont'd) Trinidad and Tobago WT/TPR/S/151/Rev.1 
 Page 35 
 
 
HS heading Product description Specific duty rate 
22084090 Rum and tafia,  other $45.50 per litre 
22085010 Gin and Geneva, in bottles of a st rength not exceeding 46% volume $45.50 per litre 
22085090 Gin and Geneva, other $45.50 per litre 
22086000 Vodka $52.00 per litre 
22087000 Liqueurs and co rdials $52.00 per litre 
22089010 Aromatic bitters used as a flavouri ng agent for food and beverages $1.43 per litre 
22089020 Other aromatic bitters $18.59 per litre 
22089090 Other aromatic bitters, other $18.59 per litre 
21069080 Preparations, other than those ba sed on odoriferous substances $35.00 per litre 
37061000 Cinematographic film, exposed and developed, whet her or not incorporating 
sound track or consisting only of sound track, of a width or 35 mm. or more $3.00 per 100 metres 
37069000 Cinematographic film exposed a nd developed, other $3.00 per 100 metres 
Source:  Information provided by the authorities of Trinidad and Tobago. 
34. Trinidad and Tobago applies import surcharges on a limited number of agricultural products, 
mainly poultry and sugar, at rates of 40% and 86%  (poultry) and 60% and 75% (sugar).  The system 
of import surcharges was introduced in 1990 under the Miscellaneous Taxes Act to provide 
protection, on a temporary basis, for locally produc ed goods in the period of transition to complete 
tariffication of the trade regime, but remained in pl ace after the process was completed.  The rates are 
applied in addition to any tariff. 
35. The list of products subject to surcharges has been trimmed gradually, through both 
reductions and the phasing out of rates.  Most of th e surcharges listed in the context of Trinidad and 
Tobago's previous Review in 1998 (mainly on meat  and fruit and vegetables) were eliminated by 
1999.11  In early 2004, the only remaining surcharges were on various parts of poultry (ex HS 0207) at 
86% and on sugar at 60% (75% for icing sugar).   The Provisional Collection of Taxes Order 2004 
(Order Made by the President under Section 3 of th e Provisional Collection of Taxes Act) reduced the 
surcharge on the importation of chicken and turkey parts from 86% to 40%, with effect 
1 November 2004.  The Order, which gave effect to  part of the Appropriation Bill for FY 2005, also 
renewed surcharges that were expected to be phased out by 31 December 2004.  The reduction 
brought the compound rates for most poultry products  down to 96% (Table III.5).  For the remaining 
products, the surcharges still exceed the rate bound  for other duties and charges in the Uruguay 
Round. 
Table III.5 
Import surcharges, 1999-05 
Rates of surcharge Comp-
ound 
rate HS 2002 heading 
(HS original 
heading) Description of goods MFN 
tariff 
rate Bound 
rate 
2004 
1999 2000 2001 2002 2003 2004  2005 2005
02073400 (020731) Fatty livers of geese or ducks 40 110 98 96 93 91 88 86 40 96
02073500 (020739) Other meat of ducks 40 110  98 96 93 91 88 86 40 96
02071410 
(0207411) Backs and necks of fowl of 
the species Gallus domesticus 40 110  98 96 93 91 88 86 40 96
02071420 
(0207412) Wings of fowl of the species 
Gallus domesticus 40 110  98 96 93 91 88 86 40 96
02071490 
(0207419) Other, of fowl of the species 
Gallus domesticus 40 110  98 96 93 91 88 86 40 96
Table III.5 (cont'd)
                                                      
11 The Miscellaneous Taxes (Seventh Schedule) (Amendment) Order, 1997, Legal Notice No. 63, 
4 April 1997. WT/TPR/S/151/Rev.1 Trade Policy Review 
Page 36 
 
 
Rates of surcharge Comp-
ound 
rate HS 2002 heading 
(HS original 
heading) Description of goods MFN 
tariff 
rate Bound 
rate 
2004 
1999 2000 2001 2002 2003 2004  2005 2005
02072710 
(0207421) Backs, necks and wings of 
turkeys 40 100 98 96 93 91 88 86 40 96
02072790 
(0207429) Other, of turkeys 40 100 98 96 93 91 88 86 40 96
02073 (020743) Meat and edible offal of 
ducks, geese, or guinea fowl 40 100 98 96 93 91 88 86 86 160.4
1701 Cane or beet sugar and 
chemically pure sucrose, in 
solid form 40 100 60 60 60 60 60 60 60 124
17019910 (ex1701) Icing sugar 25 100 75 75 75 75 75 75 75 118.8
 
Source:  WTO based on GATT Schedule LXVII, the Miscellaneous Taxes, (Seventh Schedule) (Amendment) Order, 1997, 
 and the Provisional Collection of Taxes Order 2004 and in formation provided by the authorities of Trinidad and 
 Tobago. 
(b) CARICOM Common External Tariff 
36. Trinidad and Tobago has applied the CARI COM Common External Tariff (CET) since 
1 January 1991.12  The tariff schedule is based on the Harmonized Commodity Description and 
Coding System of 2002 and incorporates Phase IV of the CET's calendar of reductions, including the 
national exceptions to the CET listed in List A (ite ms in respect of which member states wish to 
encourage national production) and List C (items fo r which minimum rates have  been agreed, but can 
be increased up to bound levels by members).  CET rates for industrial products range between 0 and 
20%, while rates for agricultural goods range between 0 and 40%. 
37. Products included in List A are subject to a maximum customs duty of 40%.  There are 93 
products on Trinidad and Tobago's List A, mainly agricultural products, petroleum products, lavatory 
sets, and household washing machines and dryers.  All ta riffs applied to items in List A are lower than 
or equal to the CET.  Products included in this list are granted indefinite suspension of the CET. 
38. Products included in List C are generally subj ect to a minimum rate of 30%, with a few 
exceptions at 35% and 45%.  A total of 209 (seven-digit) HS tariff lines are included in List C (automobiles, some electrical appliances, precious me tals, beer, wine and spirits) and are subject to 
tariff rates that exceed maximum CET rates, or to specific duties.  Applied tariff rates for List C 
products are determined by the different CARICOM member countries;  common rates are 
determined by all members, but only for reference purposes. 
(c) Tariff bindings 
39. Trinidad and Tobago has bound all of its ta riffs in the WTO, through Uruguay Round and 
pre-Uruguay Round commitments.  All bindings are ad valorem .  The average bound tariff is 57.2%;  
the average bound rates are 89.9% for agricultura l products (WTO definition) and 50.8% for non-
agricultural products. 
40. In the Uruguay Round, agricultural products we re bound at a ceiling rate of 100%, with the 
exception of seven items (corresponding to 15 HS tariff headings) bound at higher levels.
13  Tariffs on 
                                                      
12 Trinidad and Tobago adopted the CET in principle in 1976, but it entered into effect only in 1991. 
13 These products are:  poultry not cut in pieces, fresh or chilled (HS 020710);  fatty livers of geese or 
ducks, fresh/chilled (HS 020731);  poultry cuts and offal other than fatty livers, fresh or chilled (HS 020739);  Trinidad and Tobago WT/TPR/S/151/Rev.1 
 Page 37 
 
 
industrial products were bound at 50% , with certain exceptions bound at 70%:  e.g. table salt, Portland 
cement, some cosmetics, paper pr oducts, garments (all of HS Chap ters 61 and 62), footwear, some 
household durables, cars and car parts.  For all produ cts, other duties and charges were bound at 15%.  
Most final bound rates were implemented in a on e-step process in 1995 and are provided in the 
HS 1996 classification. 
41. A number of products were bound prior to th e Uruguay Round, at rates lower than the 
Uruguay Round bindings, and in some cases, lower than  the currently applied CET rates (Table III.6).  
As a consequence, the MFN schedule includes 44 li nes for which MFN rates applied in 2004 were 
higher than bound rates (for the lines strictly comp arable between HS96 and HS2002 classifications).  
These 44 lines included products such as some live tr ees and plants, peas, beans, pepper, lime, 
photographic films, furs, umbrellas, tiles, cubes and similar articles of stone, and some railway 
construction material.  In this respect, the aut horities note that the pre-Uruguay Round bindings were 
not taken into account when the CET was develo ped, and that the matter was being addressed 
nationally in an effort to determine a course of action. 
Table III.6 
Items for which the applied MFN tariff (2004) exceeds the final bound rate 
HS code MFN duty Bound duty Description 
06029010 15 0 Banana plants 
06029020 15 0 Coconut plants 
06029030 15 0 Cocoa plants 
06029040 15 0 Citrus plants 
07081010 40 0 Pigeon peas 
07081020 40 0 Black eye peas 
07081090 40 0 Other peas 
07082010 40 0 String beans 
07082020 40 0 Bora (bodi) beans (Vigna spp.) 
07082090 40 0 Other beans 
07089000 40 0 Other leguminous vegetables 
09041100 40 15 Pepper, neither crushed nor ground 
09041200 40 15 Pepper, crushed or ground 
09042020 40 15 Pimento (allspice) 
25221000 10 0 Quicklime 
25222000 10 0 Slaked lime 
25223000 10 0 Hydraulic lime 
36049090 20 15 Other fireworks 
37025100 20 5 Other film, of a width not exceed ing 16 mm and of a length not exceeding 14 m 
37025200 20 5 Other film, of a width not exceeding 16 mm and of a length exceeding 14 m 
37025300 20 5 Of a width exceeding 16 mm but not 35 mm and of a length not exceeding 
30 cm, for slides 
37025600 20 5 Other film, of a width exceeding 35 mm 
42010000 20 15 Saddlery and harness for any an imal (including traces, leads, knee pads, 
muzzles, saddle cloths, saddle bags, dog co ats and the like), of any material 
43031000 20 0 Articles of appa rel and clothing accessories, articles of fur skin 
43039090 20 0 Articles of appare l and clothing accessories, articles of fur skin, other 
43040020 20 0 Articles of artificial fur 
66011000 20 15 Garden or similar umbrellas 
66019100 20 15 Umbrellas having a telescopic shaft 
66019900 20 15 Other umbrellas 
Table III.6 (cont'd) 
                                                                                                                                                                     
cuts of fowl of the species Gallus Do mesticus, frozen (HS 020741), all bound at a base rate of 135%, and at 
110% as a of 2005;  and cabbage, fresh (HS 0704001), bound at 126%;  lettuce, fresh (HS 070510), bound at 156%;  and coffee, roasted coffee beans (HS 090120), bound at 106%, all as of 2005. WT/TPR/S/151/Rev.1 Trade Policy Review 
Page 38 
 
 
HS code MFN duty Bound duty Description 
66020000 20 15 Walking-sticks, seat-sticks, whips, riding-crops and the like 
68021010 20 15 Tiles, cubes and similar articles 
68022210 20 15 Other calcareous stones articles, simply cut or sewn 
68022310 20 15 Granite articles, simply cut or sewn 
68022910 20 15 Other stone articles, simply cut or sewn 
68029110 20 15 Marble, travertine and alabaster articles 
68029210 20 15 Other calcareous stones articles 
68029310 20 15 Granite articles 
68029910 20 15 Other stone articles 
73021000 2 0 Rails 
73023000 2 0 Switch blades, crossing frogs,  point rods and other crossing pieces 
73024000 2 0 Fish-plates and sole plates 
73029000 2 0 Other 
92021000 10 0 Played with a bow 
92029000 10 0 Other 
 
Source : WTO Secretariat, based on the Consolidated Tariff Schedules. 
42. For the 27 products subject to specific applied tariff rates, bindings are in ad valorem  terms.  
Since no ad valorem  equivalents are calculated for Trinidad and Tobago, it is not possible to compare 
the applied and bound rates. 
(d) Tariff concessions, suspensions, and other modifications 
43. Several incentive schemes, general or sector-sp ecific, provide for duty relief, mainly to 
imports of inputs, capitals goods, machinery and equipm ent (see sections, (3)(iv) and (4)(iii)).  Tariff 
concessions are mainly used in export-oriented indus tries or as investment incentives under legislation 
including Section 56 of the Customs Act, the Free  Zones Act of 1988, the Tourism Development Act, 
and the Fiscal Incentives Act of 1979. 
44. Under section 56 of the Customs Act, import duty concessions may be granted through a 
Resolution, by the House of Representatives, for a specified period, to approved enterprises for  
approved projects.  The concessions may apply to an y class of goods as specified in the Resolution for 
use by any specified person for any specified purpose during a period fixed by the Minister, but not later than the date prescribed in the Resolution as th e last day on which the exemption is operative.  
Currently, however, the concessions apply only to eq uipment, material and supplies imported for use 
in offshore petroleum exploration and petroleum op erations, and to goods included in the List of 
Conditional Duty Exemptions to the CET. 
45. Concessions under section 56 for equipment, ma terial and supplies imported for use in 
offshore petroleum exploration and petroleum opera tions were initially introduced by Resolution of 
13 March 1970, and have been extended thereafte r through various Resolutions.  The Resolution 
contained in Legal Notice No. 45  of 28 March, 2003 extended the concessions until 1 January 2005.
14  
Legal Notice No. 54 of 10 March 2005 further exte nded the concessions until 31 December 2007.15 
46. Section 56 of the Customs Act is the legal basis for the application of the List of Conditional 
Duty Exemptions to the CET in Trinidad and Toba go, which includes goods that may be admitted at a 
rate lower than that set in the CET, when imported for the purposes stated in the List.  In the case of 
                                                      
14 144 Legal Supplement Part B- Volume 42, No. 57, 8th April, 2003.  Available at:  
http://www.ttparliament.org. 
15 Information available at:  http://www.ttparlia ment.org/opapers/house/2004-2005/oh20041210.pdf. Trinidad and Tobago WT/TPR/S/151/Rev.1 
 Page 39 
 
 
Trinidad and Tobago, this applies mostly to non-competing inputs and capital goods, which are 
subject to a CET rate of 5% but are actually imported duty free or at 2.5%.  The Resolution contained in Legal Notice No. 44 of 8 April 2003 exempted from the CET goods in the List of Conditional Duty Exemptions to the CET for the period 1 January 2002 to 31 December 2004.
16  A Resolution dated 
10 December 2004 further extended the concession s until 31 December 2007.  The authorities 
indicate that there is no information available with  respect to the value of revenue forgone due to 
these concessions. 
47. Goods included in the List of Items Ineligib le for Duty Exemption to the CET may not be 
exempted (in whole or in part) from duty where th ey are imported for use in industry, agriculture, 
fisheries, forestry, and mining.  The List includes items produced in CARICOM countries in 
quantities considered adequate to justify the applic ation of tariff protection (safeguard clause), and 
includes a wide range of products, mostly agricult ural goods, textiles and clot hing products, footwear, 
toiletries, and some electrical appliances.  These items may only be eligible for exemption from duty 
if they are imported "for other approved purposes" acco rding to Section XI of the List of Conditional 
Duty Exemptions, and provided they have been ma de available as gifts or on a concessionary basis. 
48. Under section 8A(1) of the Customs Act, the Minister of Finance is empowered to grant a 
partial or total waiver or relief from import du ties on specific goods upon request by individuals or 
organizations.  This is done through a Common Exte rnal Tariff (Suspension) or (Reduction) Order.  
The Minister has exercised this power on several occasions during the period under review, mostly with respect to medicines and other chemical pr oducts and substances, but sometimes also with 
respect to agricultural goods, cement, and other goods.
17  For example, the Common External Tariff 
(Suspension) (No. 2) Order, 2004 suspended the C ET up to 31 December 2006 on other meat of swine 
(HS 0210.19.10), fresh and salted butter (HS 0405.10 .10 and 0405.10.20), pigeon peas (HS 0713.10), 
tea (HS 09.02), canned corned beef (HS 1602.50.10), herring (HS 1604.12.00), sardines 
(HS 1604.13.10), tuna (HS 1604.14.10), and mack erel (HS 1604.15.00).  The Common External 
Tariff (Variation of Duty) (No. 2) Order, 2004 set import duties of zero for these products, compared 
with CET rates of between 5% and 15%.  Other temporary reductions in 2004 include those on frozen 
French fries (HS2004.1009), to 5%, from a CET of  20% between June 2004 and June 2005, and on 
other refrigerators or freezing chests (HS 8418 .50.00), to 5%, from a CET of 20% between 
August 2004 and July 2005.18 
49. Duties can also be increased by Order.  Th e Common External Tariff (Variation of Duty) 
(No. 13) Order, 2002 temporarily increased duti es on macaroni and spaghetti (HS 1902.19) to 40% 
(the CET is 20%), between Oct ober 2002 and October 2004.  Other products for which the tariff was 
increased temporarily from CET levels in 2004 include:  Portland cement (HS 2523.291) to 60%, from a CET of 15%, for the period 26 March 2003 to 31 December 2004;  while the Common External Tariff (Variation of Duty) Order, 2004 increased duties for lead acid batteries (HS 8507.10) 
to 50% from a CET rate of 20%, between 3 Februa ry and 31 December 2004.  The Common External 
                                                     
 
16 The List of Conditional Duty Exemptions is an appendix to the CET that inventories some 
53 different items, defined in detail, for which application of the CET may be waived.  A CARICOM member 
may choose not to use some or all of these exemptions and apply the CET instead.  The List does not provide 
HS headings.  There is also a List of Commodities Ine ligible for Conditional Duty Exemption, which does list 
articles by HS heading. 
17 Suspension of the CET and zero tariff rates are ge nerally applied to a list of pharmaceutical products, 
falling within HS headings 3004.901-909.  Rates variations for the period June 2003-June 2004 are contained in the Common External Tariff (Suspension) (No. 2) Order, 2003 and the Common External Tariff (Variation of 
Duty) (No. 2) Order, 2003. 
18 Common External Tariff (Variation of Duty) (No. 4) Order, 2004, and Common External Tariff 
(Variation of Duty) (No. 5) Order, 2004, respectively. WT/TPR/S/151/Rev.1 Trade Policy Review 
Page 40 
 
 
Tariff (Variation of Duty) (No. 4) Order, 2001 temporarily increased duties on ice cream 
(HS 21005.001) and ice cream products (HS 21005.009) to 60% (the CET is 20%), between October 
2001 and October 2004.19  The suspension of the CET and the resulting variation of duty may also 
take the form of a (preferential) tariff quota;  th is has been the case occasionally for imports of bulk 
raw sugar.20 
(e) Tariff preferences 
50. All imports from other CARICOM member states enter Trinidad and Tobago duty free if they 
meet the rules of origin criteria.  Schedule I of the CARICOM Treaty contains a list of a few national exceptions allowed to the duty-free entry of goods from other CARICOM member states.  Trinidad 
and Tobago may impose import duties or quantitative rest rictions on fresh milk and cream, evaporated 
and condensed milk, tyre repair materials, and rubber tyres from other CARICOM member states.  
However, Trinidad and Tobago does not impose any ta riffs or restrictions on the entry of these goods. 
51. Through its participation in CARICOM, Trinid ad and Tobago grants tariff preferences to 
groups of products from some countries with whic h CARICOM has bilateral preferential trade 
arrangements.  Under the CARICOM-Colombia Agre ement (Chapter II(4)(ii)), Trinidad and Tobago 
granted duty-free access as of 1 June 1998 for a nu mber of products originating in Colombia, and 
phased duty reductions on another group of products between 1 Ja nuary 1999 and 1 January 2002.  
Certificates of origin are required in order to benefit from preferential treatment. 
52. Under the CARICOM-Dominican Republic Agre ement, Trinidad and Tobago grants duty-
free entry to all goods from the Dominican Repub lic except for those included in Appendices II 
and III to the agreement.  Products included in Appe ndix II are mainly plants, coffee, preparations of 
meat, cereals and vegetables, beve rages, plastics products, and footw ear.  The agreement established 
that products listed in this A ppendix would be subject to a phased tariff reduction to 0% by 
1 January 2004 in both the Dominican Republic  and CARICOM's more developed countries, 
including Trinidad and Tobago.  The reduction did no t, however, take place as scheduled, and is in the 
process of implementation (May 2005).  Goods listed in Appendix III remain indefinitely subject to 
the MFN rate of duty;  they include mainly fish, meat, dairy products, some vegetables and 
preparations of vegetables, iron and steel, and articles of iron and steel. 
53. Under the CARICOM-Cuba Agreement, Trinid ad and Tobago agreed to grant duty-free 
access to a range of products in 66 different HS ch apters, and offered a phased tariff reduction to 0% 
over four years, for a limited number of products. 
54. Under the CARICOM-Costa Rica Free trade Agreement, signed in March 2004, Trinidad and 
Tobago and other CARICOM MDCs, will provide duty-free access to most products from Costa Rica 
when the agreement comes into effect. 
                                                     
 
19 The Common External Tariff (Variation of Duty) Order, 2003 increased duties for Portland cement 
(HS 2523.291) to 60%, from a CET of 15% for the period 26 March 2003 to 31 December 2004;  while the 
Common External Tariff (Variation of Duty) Order, 2004 increased duties for lead aci d batteries (HS 8507.10) 
to 50% from a CET rates of 20% between 3 February and 31 December 2004.  The Common External Tariff (Variation of Duty) (No. 4) Order, 2001 temporarily increased duties on ice cream (HS 21005.001) and ice 
cream products (HS 21005.009) to 60% (the CET is 20%), between October 2001 and October 2004. 
20 The Common External Tariff (Suspension) (No. 6) Order, 2002 The Common External Tariff 
(Variation of Duty) (No. 13) Order, 2002. Trinidad and Tobago WT/TPR/S/151/Rev.1 
 Page 41 
 
 
(f) Tariff quotas 
55. Trinidad and Tobago does not use preferentia l or non-preferential tariff quotas as a general 
rule.  However, as mentioned above, tariff quotas ma y be imposed temporarily by the Minister of 
Finance, and preferential tariff quotas have been used occasionally for sugar. 
(v) Other duties and taxes 
56. Other duties and taxes applied on imports include  the value-added tax, for imports from all 
sources, and a common market rate of duty for certain imports from CARICOM countries only, as a replacement for the tariff. 
57. The VAT is applied on most goods and services at a rate of 15%, as per the VAT Act, No. 37 
of 1989, as amended.  The VAT on imports is levied on the c.i.f. value plus import duties and taxes.  
A number of products and services are zero-rated or exempt from the VAT.  Zero-rated goods 
include:  consumer staples like rice, flour, pasta, bread, margarine, milk a nd milk products, and toilet 
paper, as well as any unprocessed food for human or an imal consumption;  natural gas, crude oil, 
agricultural chemicals and equipment;  medicines;  aeroplanes and ships supplied to the State;  books;  
and steel-band instruments.  Sugar, coffee, cocoa,  mauby and orange juice were declared zero-rated 
by the Value-Added Tax Order, 2004.
21  Services including educationa l, medical, private transport, 
real estate, hotel accommodation for more than thir ty days, and most financial services are exempt 
from the VAT, although financial services ar e subject to a transaction tax of 15%. 
58. VAT revenue has been increasing in recent years, although it contracted in 2003, when it 
represented some 12.7% of tota l revenue and 3.5% of GDP.22 
59. A common market rate of duty is levied on certain imports from CARICOM countries and the 
local production of alcoholic beverages, tobacco, a nd petroleum products.  The products subject to the 
common market rate of duty are the same as those s ubject to excise tax.  The common market rate of 
duty and excise duties are an alternative source of revenue to the tariffs applied on the MFN imports 
of these products.  The common market rate of dut y and excise duties on beer and wine are set lower 
than the MFN tariff on these goods.  However, excise duties on beverages of higher alcohol content 
may be higher than MFN tariffs, depending on alcohol volume.23  In the case of tobacco and 
petroleum products the comparison is more difficult because the tariff is ad valorem , while excise 
duties and duties applied on CARICOM imports are specific.  However, excise duties on domestic petroleum products seem to be higher than dut ies applied on products of CARICOM origin. 
(Table III.7). 
60. Excise taxes collected in 2003 represented 5.4% of total Government revenue, and 1.4% of 
GDP.  Some 60% of excise tax collected correspond s to taxation of petroleum products, and 40% are 
taxes on alcohol and tobacco products.
24 
                                                      
21 Trinidad and Tobago Parliament online informa tion.  Available at:  http://www.ttparliament. 
org/budget/2004/Value_Added_Tax_Order_2004.pdf. 
22 Central Bank (2004a). 
23 Excise duties and common market rates of duty are determined based on the alcoholic volume of the 
beverage per litre, while tariffs are applied per litre of beverage.  The former would exceed the latter in some 
cases, where alcohol content is between 43% and 46%. 
24 Central Bank (2004a). WT/TPR/S/151/Rev.1 Trade Policy Review 
Page 42 
 
 
Table III.7 
Excise duties, 2004 
HS No. Description of goods Excise duty levied on 
local products Duty applied on 
products from 
CARICOM countries Applied 
MFN tariff 
2202902 Malt beverage $0.20/l. $0.20/l. 20% 
2203001 Beer $3.23/l. $3.23/l.  $5.20/l. 
2203002 Stout $3.23/l.  $3.23/l.  $6.50/l. 
2203009 Other $3.23/l.  $3.23/l.  $6.50/l. 
220410 Sparkling wine $22.17/l. $22.17/l. $52.00/l. 
2204202 Other wine $10.35/l. $10.35/l. $28.75/l. 
220710 Undenatured ethyl alcohol of an alcoholic strength by 
volume of 80% vol. or higher $105.92/l. $105.92/l. Alc./Vol.  $18.59/l. 
220720 Ethyl alcohol and other spirits, denatured, of any 
strength $105.92/l. Alc./Vol.  $105.92/l. Alc./Vol.  $1.72/l. 
2208201 Brandy and ble nded brandy in bottles of a strength 
not exceeding 46% vol. $105.92/l. Alc./Vol.  $105.92/l. Alc./Vol.  $45.50/l. 
2208209 Brandy and blended bra ndy, other $105.92/l. Alc./Vol.  $105.92/l. Alc./Vol.  $45.50/l. 
2208301 Whiskies in bottles of a strength not exceeding 46% 
vol. $105.92/l. Alc./Vol.  $105.92/l. Alc./Vol.  $45.50/l.  
2208309 Whiskies, other $105.92/l. Alc./Vol.  $105.92/l. Alc./Vol.  $45.50/l.  
2208401 Rum and tafia and rum punc h in bottles, strength not 
exceeding 46% vol. $105.92/l. Alc./Vol.  $49.94/l Alc./Vol..  $45.50/l.  
2208409 Rum and tafia and rum punch, other $49. 94/l Alc./Vol. $49.94/l. Alc./Vol. $45.50/l.  
2208501 Gin and geneva in bottle s of a strength not exceeding 
46% vol. $49.94/l. Alc./Vol.  $105.92/l. Alc./Vol.  $45.50/l.  
2208509 Gin and geneva, other $105.92/l. Alc./Vol.  $105.92/l. Alc./Vol.  $45.50/l.  
2208901 Vodka $105.92/l. Alc./Vol.  $105.92/l. Alc./Vol.  $52.00/l. 
2208902 Cordials and liqueurs $105.92/l. Alc./Vol.  $105.92/l. Alc./Vol.  $52.00/l. 
240220 Cigarettes $2.88 per pack of 20 $2.88 per pack of 20 30% 
240310 Smoking tobacco $37. 64/kg. $37.64/kg. 30% 
240210 Cigars $19.83/kg. $19.83/kg. 30% 
ex271013 Premium gasoline 99.696 cents/l. 91 cents/l. 30% 
ex271013 Regular gasoline 99.696 cents/l. 91 cents/l. 30% 
ex27103 Unleaded 92 gasoline 99.696 cents/l. 91 cents/l. 30% 
ex271031 Diesel oil - auto 19.609 cents/l. 17 cents/l. 30% 
ex271031 Diesel oil - marine 19.609 cents/l. 10 cents/l. 30% 
 
Source:  WTO Secretariat, based on The Common External Tariff (Reduction of Duty) Order, 1995;  Legal Notice No. 189 
 of 2001;  the Excise Duty (Tobacco Products) Order 2001;   the Excise Duty (Alcohol ic Beverages) Order 2001;  
 the Excise Duty (Petroleum Products) Order 2003;  the Excise Duty (Composed Natural Gas) Order, 1997. 
(vi) Import prohibitions and licensing 
(a) Import prohibitions 
61. The Customs Act allows the President to impose any absolute or conditional import 
prohibition by Executive Order.  However, the Presi dent has not imposed any such prohibition during 
the period under review.  Specific import prohibitio ns, which are listed in Section 45 of the Customs 
Act, include:  trade marked goods unless accompanied by  a definite indication of the country in which 
the goods were made or produced;  goods prohibite d under the Animal Diseases and Importation Act;  
counterfeit coins and stamps;  arms and ammunition;   toy guns resembling firearms;  indecent or 
obscene articles or matter;  coin-operated mechan ical games;  camouflage material;  rat poison 
containing arsenic;  saccharin, except to licensed ph armacists and members of the Medical Board;  
brandy and rum not meeting alcoholic volume or packaging specifications;  spirits and wines in 
general not meeting packaging specifications;  extr acts, essences and other concentrations of tobacco, 
except under certain conditions;  tobacco products in general, not meeting certain packaging 
conditions;  unrefined sugar not manufactured in Trinidad and Tobago, except with permission from 
the President;  and left-hand drive vehicles, except  those destined for speci fic uses.  The authorities 
note that the reasons for these prohibitions include moral issues (e.g. obscene prints), security (e.g. 
arms and ammunition), prevention of diseases (e.g. importation of animals) and curbing smuggling Trinidad and Tobago WT/TPR/S/151/Rev.1 
 Page 43 
 
 
(importation of alcoholic beverages and tobacco pr oducts).  They also note that some of these 
prohibitions were proclaimed as early as 1931 a nd that the time seems opportune to revise each 
prohibition and maintain on the list those produc ts relevant to current trading trends. 
(b) Import licensing 
62. Trinidad and Tobago maintains a Negative List including goods subject to licensing 
requirements (Table III.8).  Trinidad and Tobago h as periodically notified its import licensing regime 
to the WTO;  the latest notification dates from August 2004.  The licensing system is a statutory requirement, published as Legal Notice No. 69 of 1999:   Notice to Importers No. 1 of 1999, which 
amended Legal Notice No. 103:  Notice to Importers  No. 1 of 1997 and Legal Notice No. 180:  Notice 
to Importers No. 1 of 1998.  The import licensing system is regulated by the Imports and Exports 
Control Regulations 1941, which is scheduled as part of the Trade Ordinance No. 19 of 1958.
25  The 
composition of the products included on the Negative Li st is revised periodically;  however, most of 
the goods that were on the List in 1998, were still on it in late 2004. 
Table III.8  
Import licensing requirements, 2004 
HS headinga Licence 
type Description of goods Reason for licence 
  Livestock  
0105 A Live poultry Sanitary 
  Fish, crustaceans, molluscs  
0301, 0302, 0303 A Fish, fresh (live or  dead), chilled or frozen Sanitary 
0306.13, 0306.23 A Shrimp (prawn), fresh (liv e or dead), chilled or frozen; Sanitary  
0306.12, 0306.22 A Lobster, fr esh (live or dead), ch illed or frozen; Sanitary  
0306.14, 0306.24 A Crabmeat, fresh,  chilled or frozen Sanitary  
  Oils and fats  
0801 A/NAb Coconut in all forms, except coconut oil Trade agreements 
ex 1522.00 A/NAb Oilseed cake, meal and other vegetable oil residues Trade agreements 
1513.10 A/NAb Copra Trade agreements 
1507, 1508 A/NAb Oilseeds, beans, nuts etc. Trade agreements 
ex 1501-1506 A/NAb Animal oils, fats and greases , unrefined Trade agreements 
ex 1522.00 A/NAb Fatty acids and solid residues from the treat ment of oils and fats Trade agreements 
1507-1514 A/NAb Vegetable fats Trade agreements 
  Motor vehicles  
ex 8702, ex 8703 NA Left-hand drive vehicles im ported under section 45(2) (4) of the Customs 
Act, Chapter 78:01 as amended Public safety 
ex 8702, ex 8703 NA Used right-hand drive vehicles Public safety 
ex 8705 NA Used right-hand drive garbage comp actors exceeding 15 tonnes  Public safety 
  Paper and paper production  
4813 NA Paper for wrapping tobacco or cigarettes National security 
  Miscellaneous manufactured products  
8900 NA Ships and boats (under 250 tonnes) National security 
  Pesticides  
ex 2903.10 NA Parathion, ethyl. Health, environment 
ex 2907 NA 2,4,5 - Trichlorphenyl (s,4,5-T);  Dichlorodiphenyl – Trichloroethane 
(DDT);  Chlordimeform Health, environment 
ex 2903.40 NA Dibromocholoropropane (DBCP);  Et hylene Dibromide (EDB) Health, environment 
ex 2907.20 NA Pentachlorophenol (PCP) Health, environment 
Table III.8 (cont'd)
                                                      
25 WTO document G/LIC/N/3/TTO/4, 10 August 2004. WT/TPR/S/151/Rev.1 Trade Policy Review 
Page 44 
 
 
HS headinga Licence 
type Description of goods Reason for licence 
ex 29 NA Lead Arsenate Health, environment 
ex 29 NA Thallium and its salts Health, environment 
ex 29 NA Aldrin, Dieldrin and Endrin Health, environment 
  Equipment requiring the use of ozone-depleting substances    
8408, ex 8409, 
8414.30 NA Compressors and their parts Montreal Protocol 
ex 8418 NA Used refrigerating equipment Montreal Protocol 
ex 84 NA Dehumidifiers Montreal Protocol 
8415 NA Air-conditioning machines and parts, auto air-conditioning units and their 
parts for new or used vehicles, mounted or not. Montreal Protocol 
8418 NA Refrigerators, freezers a nd other refrigerating freezing e quipment Montreal Protocol 
8403 NA Heat pumps and their parts for domestic  and commercial use Montreal Protocol 
ex 84 NA Portable fire extinguishers and their parts Montreal Protocol 
2903.19, 2903.20-23, 
2903.40, 45, 47 and 49  NA Mixtures containing ozone-depleting subs tances (ODS).  Montreal Protocol 
 
a In some cases only part of a heading is covered by the licensing requirement. 
b Automatic licensing for CARICOM origin, non-automa tic licensing for products from  other sources. 
 Note: A:  Automatic;  NA:  Non-automatic. 
 
Source : WTO Secretariat, based on Trade Ordinance (1958):  Notice to Importers No. 1 of 1997;  and WTO document 
 G/LIC/N/3/TTO/4, 10 August 2004. 
63. Licences can be automatic and non-automatic.  The licensing system is applied on an MFN 
basis with the exception of oils and fats.  In their notification to the WTO, the authorities stated that 
automatic import licensing is used for statistical  purposes.  Non-automatic licensing is used to 
administer import restrictions maintained pur suant to bilateral/regional trade agreements, 
environmental concerns, national security, health  concerns, and under the Montreal Protocol. 
64. The Licensing Unit of the Ministry of Trade and Industry is responsible for administering the 
Import and Export Negative Lists.  The Import and Export Section of the Licensing Unit is 
responsible for conducting investig ations, submitting reports, and i ssuing import and export licences 
in respect of goods subject to import/export control.  The Examination Section has responsibility for 
the examination of all customs documen ts for Negative Lists requirements. 
65. Although applications for import licences must be addressed to the Ministry of Trade and 
Industry, depending on the area, they must be passed on to other administrative bodies for recommendations, i.e. the Ministry of Agriculture, Land and Marine Resources, for live poultry, and 
fish, crustaceans, and molluscs;  the Ministry of Works and Transport for left-hand drive road motor 
vehicles;  the Ministry of National Security for ships and boats;  and the Environmental Management 
Agency for ozone-depleting substances. 
66. Application for a licence must be made at least one week in advance of importation.  The law 
stipulates that licences must be obtained before g oods arrive in the country and applicants are 
encouraged to comply.  However, where goods arrive without a licence, the importer may apply for 
one upon arrival.  A licence may be granted imme diately on request in instances where goods arrive 
without the prior knowledge of the applicant.  Applications must contain information with respect to the importer, the supplier, the country of origin/s hipment, the end use of the items imported, and a 
detailed description of the items and their cost .  The authorities note that licences are ready for Trinidad and Tobago WT/TPR/S/151/Rev.1 
 Page 45 
 
 
collection within seven working days of lodging an application.26  There have been no import licence 
fees since July 2000. 
67. Licence applications may be made at any time of year;  a licence is valid to the end of the 
year in which it was issued, unless otherwise stated.  The validity can be extended if the applicant so 
requests;  however extension is not automatic.  Th ere is no penalty for the non-utilization of a licence 
or a portion of it.  Licences are not transferable between importers.  Conditions are attached to 
licences authorizing the importation of used right-ha nd drive motor vehicles.  Importers must enter 
into a standardized sales contract with the buye r and provide for a standardized warranty and an 
undertaking to source and supply the required replace ment parts within the warranty period.  Also, 
vehicles must be structurally and mechanically sound and not more than four years old at the time of 
importation;  they must be accompanied by a Certificate of Cancellation of Registration from the country of origin, providing the exact age and mileage of the vehicle, and the engine and chassis numbers;  they must not be fitted with a diesel engi ne and must use ozone-frie ndly refrigerants in their 
air conditioning system. 
68. A second licensing system, the Minister's licence or Duty Relief System, is applied for duty-
free imports of raw material inputs and interm ediate goods for use by approved manufacturing 
industries benefiting from concessions under the Fiscal  Incentive Act Chapter 85:01, or under Section 
56 of the Customs Act.  Licences are obtained from the Ministry of Trade and Industry upon recommendation from TIDCO, subject to prior approval  of the list of materials to be imported duty 
free.  Licences are granted for one year, per shipment, or for a certain amount of imports, and must be 
presented to customs upon importation for the goods to  be granted duty-free entry.  A total of 3,575 
Minister's licences were granted between 2000 an d 2004;  506 licences were granted between 
1 January and 19 May 2005. 
(vii) Quantitative restrictions 
69. Quantitative restrictions apply only for ozone-d epleting substances.  In accordance with the 
Montreal Protocol, Trinidad and Tobago agreed to implement the phase-out on the consumption of 
chlorofluorocarbons (CFCs):  CFCs 11, 12, 113, 11 4, 115 at the level of average imports for 1995-97, 
effective 1 July 1999.  A quota system was im plemented accommodating only those importers whose 
historical records showed that they imported CFCs  during 1995-97.  Consequently, quotas are issued 
to only eight importers.  For the phase-out of meth ylbromide, effective 1 January 2002, a quota was 
set at the level of average imports for 1995-98.  Quotas are issued to only one importer.
27 
(viii) Anti-dumping and countervailing duties 
70. The main legislation with respect to c ontingency measures is the Anti-dumping and 
Countervailing Act of 1992 (Act No. 11 of 1992), as amended by Act No. 23 of 1995, and 
implemented by the Anti-dumping and Countervailing Duties Regulations 1996.28  Trinidad and 
Tobago's anti-dumping (AD) and countervailing duty (C VD) legislation was reviewed in the WTO in 
December 1995;  further questions were asked  after the 1999 notification of the 1995 amendment.29  
                                                      
26 Ministry of Trade and Industry online information.  Available at:  http://www.tradeind.gov.tt/ 
divisions/licencing.htm#HOW%20TO%20APPLY%20FOR%20AN%20IMPORT%20OR%20EXPORT%20LI
CENCE. 
27 WTO document G/LIC/N/3/TTO/4, 10 August 2004. 
28 This amendment and the Regulations were notified to the WTO Committee on Anti-Dumping 
Measures in 1999 (WTO document G/ADP/N/1/TTO/1/Suppl.1, G/SCM/N/1/TTO/1/Suppl.1, 1 June 1999). 
29 WTO document G/ADP/Q1/TTO/1, G/SCM/Q1/TTO/1, 20 October 1999. WT/TPR/S/151/Rev.1 Trade Policy Review 
Page 46 
 
 
By March 2005, no responses had been provided;  how ever, the authorities indicated their intention to 
submit their responses concerning the amendments by June 2005. 
71. The Trinidad and Tobago Anti-dumping Authority in the Ministry of Trade and Industry is in 
charge of conducting AD and CVD investigations.30  The Authority, established in January 1996, may 
initiate an AD investigation on receipt of a complain t in writing by or on behalf of producers of like 
goods in Trinidad and Tobago.  The Authority may also  self-initiate investigations at the direction of 
the Minister of Trade and Industry.  Before initiating an investigation, the Authority must obtain evidence of dumping and its extent; material injury or  material retardation; and, where applicable, a 
causal link between such imports and the alleged mate rial injury or material retardation.  The AD 
Authority determines the margin of dumping, and the existence of material injury or threat thereof, 
and submits recommendations to the Minister. 
72. Act No. 11 of 1992 authorizes the imposition of  AD and CV duties where goods have been 
dumped or subsidized.  AD duties are charged on top of any other customs duty, including import surcharges, and do not affect the amount of any such duty.  AD and CV duties are imposed by Ministerial Order;  the final rate is determined by the Minister of Trade and Industry taking into 
account the findings of the AD Authority.  The duty must be the minimum necessary to prevent 
material injury or a recurrence of it, or to remove the threat of material inju ry to the establishment of 
an industry.  AD duties must not exceed the differe nce between the export price of the goods and their 
normal value.  CV duties must not exceed the amount of the subsidy given on the goods. 
73. The Minister of Trade and Industry must ma ke a preliminary determination within three 
months of initiation of an investigation.  The Mi nister's preliminary determination must be made 
public in the Trinidad and Tobago Gazette .  If it is found that there is need to apply a duty, a Legal 
Order imposing a duty is issued, this Legal Order will guide the Customs Authority to collect the 
duty.
31  A final determination must be made within six months of a preliminary determination.  
Appeals with respect to an Order imposing duty may be filed with the Tax Appeal Board, in 
accordance with the Tax Appeal Board Act. 
74. The law contemplates the possibility of susp ending investigations in the case of price 
undertakings, which must not exceed the difference between the export price of the goods and their 
normal value or the amount of the subsidy, as the ca se may be.  However, even if an undertaking is 
accepted, the extent of injury investigation may cont inue and be completed if the Government of the 
country of export or the exporter, so desires.  If the ensuing investigation determines no material 
injury, threat thereof, or material retardation to the establishment of an indus try, the undertaking will 
lapse, unless this determination is attributable, to a significant degree, to the existence of the 
undertaking.  Undertakings remain in force only as long as and to the extent necessary to counteract 
the injurious effects of the dumping or subsidization. 
75. Under the law, reviews for the continued im position of a duty are to be conducted where 
warranted by the Minister on his own initiative, on the recommendation of the AD Authority, or if an 
interested person so requests and submits prima fa cie evidence substantiating the need for review 
(administrative review).  Duties may remain in fo rce for a maximum of five years, unless reviewed 
(sunset review), or as long as and to the extent ne cessary to counteract the injurious effects of the 
dumping or subsidization, and may be reduced or withdrawn at the Minister's discretion.  Duties may not be applied retrospectively, except in cases of fina l determination of material injury to an industry, 
                                                     
 
30 WTO document G/ADP/N/14/Add.19, G/SCM/N/18/Add.19, 20 October 2004. 
31 Section 4(1) of the AD/CVD Act grants the Comp troller of Customs responsibility for the collection 
of duties imposed under the Act.  In accordance with Section 4(2) of this Act, the AD/CVD Act prevails over other legislative provisions relating to the impo rt of goods in case of conflict between them. Trinidad and Tobago WT/TPR/S/151/Rev.1 
 Page 47 
 
 
or threat of material injury where the effect of the dumped or subsidized go ods would have led to a 
finding of material injury in the absence of provisional duty or security. 
76. Trinidad and Tobago's AD/CVD legislation was am ended in 1995 to align it to WTO rules.  
Act No. 23 of 1995 (the Anti-Dumping and Counter vailing Duties (Amendment) Act, 1995), amended 
the Anti-Dumping and Countervailing Duties Act, 1992 by redefining (domestic) industry, to mean 
Trinidad and Tobago producers of like goods whose collective output constitutes at least 25% of the 
Trinidad and Tobago production of such like goods .  The Act also modifi ed the definitions of 
interested person, margin of dumping, and subs idy.  Other amendments introduced include new 
detailed provisions on:  the calculation of norma l value, export price, and dumping margins;  
investigation procedures;  the definition of de minimis  dumping margins and negligible imports;  and 
undertakings and reviews of duties, including a five-year limit on the duration of measures.  The 
authorities note that the anti-dumping legislation and regulations are bei ng reviewed (mid 2005). 
77. Between 1995 and end 2004, the Anti-Dumping Aut hority initiated 11 AD investigations.  It 
made final determinations on nine AD cases, regarding:  cheddar cheese from New Zealand;  table salt from Venezuela;  macaroni and spaghetti from Co sta Rica;  Portland grey cement from Thailand;  
Portland grey cement from Indonesia;  woven pol ypropylene bags from China;  three-strand 
polypropylene ropes from India;  lead acid batteri es from Thailand;  and air conditioning equipment 
from China (Table III.9).  As at 31 December 2004, th ere were five final AD orders in force:  on 
woven polypropylene bags and air conditioning equi pment from China;  three-strand polypropylene 
rope, from India;  Portland grey cement from Indonesia;  and Portland grey cement from Thailand.
32 
78. The decisions made by the AD Authority in respect of table salt and Portland grey cement 
were challenged in the Tax Appeal Court:  the AD du ties on salt were terminated in 2003;  the case on 
Portland grey cement was withdrawn. 
79. In addition, the Authority made a preliminar y determination for sweetened and unsweetened 
biscuits from Venezuela.  This case was subject to judicial review as at May 2005.  Also during the 
period under review, a case was initiated against the alleged dumping of Gliclazide tablets originating 
in India.  This case is ongoing. 
Table III.9 
Anti-dumping investigations initiated 1998 to May 2005  
Country/ 
territory Product Date of 
initiation 
(published) Provisional 
measures Definitive duty Date of 
imposition Remarks 
China Woven polypropylene 
bags 04.05.1999 45% 59% 26.03.2001 Expires 27.03.2006 
China Air conditioning 
equipment 03.04.2003 Window units 
41%  
Mini-split unit 90% 
 Window unit:  Kelon: 
40.76%;  Others: 41%
Mini split: Kelon 111.37%;  Chunlan 
116.3%;  Haier 
152.79%;  National 343.16%;  Rowa 
65.8%;  Midea 64.04%; 
Gree 54.45%;  others 141% 4.10.2004 None 
Costa Rica Macaroni and spaghetti 31.12. 1998 74% ;  59%  Withdrawal of duties 16.05.2000- Te rminated 16.05.2000 
India Gliclazide tablets 03.04.2003    Suspended due to judicial 
proceedings 
Table III.9 (cont'd)
                                                      
32 WTO documents G/ADP/N/119/TTO, 18 January  2005 and G/ADP/N/126/TTO of 4 May 2005. WT/TPR/S/151/Rev.1 Trade Policy Review 
Page 48 
 
 
Country/ 
territory Product Date of 
initiation 
(published) Provisional 
measures Definitive duty Date of 
imposition Remarks 
India Three-strand 
polypropylene rope 11.05.1999 44% 70% 26.03.2001 Expires 27.03.2006 
Indonesia Portland grey cement 21.08.2001 48% 48% 11.10.2002 Expires 10.10.2007 
New Zealand Cheddar cheese 19.09.1996 13. 98% Price undertaking 18.03.098 None 
Thailand Lead acid batteries 03.08.2000 90% None None Final determination made 
30.12.2003;  17%  
dumping margin found, 
but duty not imposed due to public interest 
Thailand Portland grey cement 29.04.19 99 199% 152.84% 2.03.2000 Sunset review 
Venezuela Sweetened and 
unsweetened biscuits 27.01.1999 156%;  123% No duties imposed 18.07.2000 A stay of the duty was 
granted in court 
Venezuela Table salt 04.11.1998 260% 260% 31.12.98 Appealed to Tax Appeal 
Court.  Terminated 
 
Source : WTO documents G/ADP/N/126/TTO, 4 May 2005, G/ADP/N/119/TTO, 18 January  2005, G/ADP/N/112/TTO, 
 5 March 2004, and G/ADP/N/105/TTO, 5 September 2003;  Mi nistry of Trade and Industry online information.  
 Available at:  http://www.tradei nd.gov.tt/divisions/anti_dum ping.htm;  and information provided by the 
 authorities. 
80. Trinidad and Tobago has applied provisional meas ures in each of the nine cases initiated prior 
to 2003, although in one case the duties were susp ended (macaroni and spaghetti from Costa Rica) 
and in another they were not applied due to a c ourt decision (biscuits from Venezuela).  As pointed 
out in the context of reviews of other WTO Me mbers, the use of provisional measures may hinder 
trade by acting as a deterrent for exports from the investigated country during the period of the investigation. 
81. Trinidad and Tobago has not conducted any countervailing duty investigation during the 
period under review.  No countervailing duty measures are in force. 
(ix) Safeguards 
82. There is no specific legislation dealing with saf eguard measures in Trinidad in Tobago, as 
notified to the WTO.
33  However, the authorities note that safeguards legislation is being drafted 
(May 2005).  Trinidad and Tobago notified the Textiles Monitoring Body that it reserved the right, 
during the transitional period of the Agreement on Textiles and Clothing, to apply the transitional 
safeguard mechanism in accordance wi th Article 6.1 of the Agreement.34  However, Trinidad and 
Tobago has not used this right.  Trinidad and To bago did not avail itself of the special safeguard 
provisions of the WTO Agreement on Agriculture. 
83. The application of safeguards within CARICO M countries is governed by Article 150 of the 
Revised Treaty of Chaguaramas.  This allows a member to introduce quantitative restrictions on imports to safeguard its balance of payments, and to help a sector undergoing serious difficulties due 
to increased imports from other CARICOM members.  Members seeking to apply safeguard measures 
must provide full information to the CARICOM Council and receive permission from the COTED.  Although approval by the Council is not required fo r the first-time application of these safeguard 
measures, their renewal beyond a period of 18 months , does require approval.  As at December 2004, 
Trinidad and Tobago had not invoked these rules. 
                                                     
 
33 WTO document G/SG/N/1/TTO/1, 4 October 1995. 
34 WTO document G/TMB/N/117, 14 August 1995. Trinidad and Tobago WT/TPR/S/151/Rev.1 
 Page 49 
 
 
84. CARICOM's free-trade agreements with Colombia, Cuba, and the Dominican Republic allow 
for the application of temporary bilateral safeguards in the form of a suspension of tariff preferences. 
(x) Standards and technical regulations 
85. The Trinidad and Tobago Bureau of Standards (TTBS), created by Act No. 38 of 1972, and 
set up in July 1974, is the national standards, quality certification, and na tional laboratory accrediting 
body.  Its statutory function is to promote a nd encourage the development and maintenance of 
standards that satisfy criteria for good perform ance.  The TTBS currently operates under the 
Standards Act No. 18 of 1997 and the Metrology Ac t No. 18 of 2004 (not yet proclaimed), and its 
regulations, and is managed by a Board of Directors appointed by the Minister of Trade and 
Industry.35 
86. The TTBS is the National Enquiry Point under the WTO Agreement on Technical Barriers to 
Trade, and a member of the International Or ganization for Standards (ISO), of the CARICOM 
Regional Organization for Standards and Quality  (CROSQ), of the Pan American Standards 
Commission (COPANT), and of ISO's Committee on Consumer Policy (COPOLCO).  In 1996, the TTBS accepted the Code of Good Practice contai ned in Annex 3 of the WTO Agreement on 
Technical Barriers to Trade.
36 
87. The Standardization Division of the TTBS de velops national standards and technical 
regulations, which may be created locally as we ll as adopted or adapted from existing foreign 
standards and regulations.  ISO and IEC standards ar e the first source for local standards and technical 
regulations, followed by those of major trading partners.  The authorities note that the aim of the 
TTBS' standardization activities is to improve goods  produced and used in Trinidad and Tobago;  
ensure industrial efficiency and development;  promote public and industrial welfare, health, and 
safety;  and protect the environment.  In the case of  imports of second-hand goods, the authorities note 
that the TTBS works with COPOLCO to develop standards. 
88. A standard goes through three stag es of development:  (a) a tec hnical committee stage, where 
a draft document is developed by interested parties;  (b) a public comment stage, where availability of 
the draft is notified to the public and comments invite d within a specified time;  and (c) a declaration 
stage, where comments are integrated and the fi nal document is published as a declared national 
standard after approval.  A final standard may be declared voluntary or compulsory at the discretion 
of the TTBS, based upon the recommendations of the technical committee responsible for the 
development of the standard.  According to the aut horities, compulsory standa rds are adopted to deal 
with health and safety issues, environmental factor s, and restriction of choice, prevention of fraud, 
and military applications. 
89. Other agencies involved in the preparation a nd approval of technical regulations are the 
Ministry of Health (Chemistry Food and Drugs Di vision) for food products, drugs and cosmetics as 
defined under the Foods and Drugs Act of 1960,  and pesticides and toxic chemicals (under the 
Pesticides and Toxic Chemicals Act, Act No. 42 of  1979), and the Telecommunications Authority for 
telecommunication standards.  In general, standards are made compulsory where they affect the health 
and safety of consumers or where they can prevent fraud and deception. 
90. Proposed technical regulations (compulso ry standards) are published in the Gazette  for 
comment, and are notified to the WTO Technical Barriers to Trade Committee providing the comment period specified in the Agreement.  Final te chnical regulations are declared by the Minister 
                                                     
 
35 TTBS online information.  Available at:  http://www.ttb s.org.tt/About.htm. 
36 WTO document G/TBT/CS/N/37, 29 April 1996. WT/TPR/S/151/Rev.1 Trade Policy Review 
Page 50 
 
 
responsible for Trade and Indus try by Order published in the Gazette .  Between 1995 and mid 2004, 
28 notifications concerning new tec hnical regulations were made to the WTO, covering areas such as:  
specifications for toys, steel products, footwear, fuels, cement, detergents, bleaches, and labelling. 
91. The TTBS has developed standards in a large number of areas, including agriculture, 
chemical technology, construction materials and build ing, electrical engineering, electronics, rubber 
and plastics, and telecommunications.  Most of these standards are voluntary.  As of December 2004, there were 68 technical regulations (compulsory st andards) in place, with other standards awaiting 
declaration.  Some national standards, both com pulsory and voluntary are implemented by other 
government agencies. 
92. Labelling requirements issued as standards by th e TTBS are compulsory;  for other products, 
i.e., food, drugs and cosmetics, health and safety regulations, labelling requirements are issued by the  
Ministry of Health
 under the Food and Drugs Act.  They are also gazetted.  Although the TTBS issues 
some environmental standards, using the ISO 14000  guidelines, effluent and emission standards are 
the domain of the Environmental Management Authority. 
93. Apart from standardization, the work of th e TTBS includes certification, conformity-
assessment, laboratory testing and accreditation, inspection and monitori ng, and metrology and 
calibration.  The Certification Division of the TTBS has the faculty of certifying a company's quality 
system to the ISO 9000 Quality Assurance Standards and/or its product to national standards.  It can 
also grant exporters a certificate of conformity or export worthiness for a particular batch or product 
volume.  Type approval is an accepted practice in determining conformity to a standard. 
94. The Standards Act (Act No. 18 of 1997) gave th e TTBS the right to test against standards for 
safety and quality, and to require manufacturers/impo rters to withdraw products that do not comply 
with technical regulations.  Consequently, the TTB S offers testing services to both the private and 
public sectors through its Testing Division, which includes five laboratories.  Testing services are provided in metrology and calibration, chemical pr oducts, fibre products, materials, and electrical 
products.  Product testing may also be performed in laboratories accredited by the TTBS.  The TTBS 
may recognize a foreign standard for certification and label verification and may accept certificates 
from accredited laboratories outside the country. 
95. The TTBS monitors both imported and locally manufactured products for compliance with 
the requirements of compulsory standards, thr ough the inspection of certain products.  For new 
products, a sample is examined, wh ile in the case of used products every product is inspected.  The 
products that are currently inspected in Trinidad a nd Tobago are:  garments and textiles;  tyres;  
electrical and electronic products;  footwear;  lead acid starter batteries for automobiles;  and pre-
packaged goods.  The authorities indicate that other products are not inspected because the TTBS 
does not have the resources, either technical or financ ial, to implement all compulsory standards.  All 
compulsory standards are monitored by TTBS.  Locally manufactured products are inspected in situ , 
while imports are inspected at the three main ports of  entry:  Point Lisas, Port of Spain, and Piarco 
Airport. 
96. The TTBS conducts certain metrol ogy and calibration operations.
37  Metrology activities in 
Trinidad and Tobago are regulated by Act No. 18 of  2004, which revised procedures and gave effect 
to the International System of Units in Trinidad and Tobago.38  The Act has not yet been proclaimed.  
                                                      
37 The TTBS provides a calibration and verification service for:  mass (weights between 1mg. and 
500 kg.);  length;  volume;  pressure;  temperature;  electricity;  and time. 
38 The full text of the Act is available online at:  http://www.ttparliament.org/bills/acts/2004/a2004-
18.pdf. Trinidad and Tobago WT/TPR/S/151/Rev.1 
 Page 51 
 
 
The TTBS is the national corresponding member of  the International Organization for Legal 
Metrology (OIML).  Calibrations performed in the TTBS Metrology Laboratory utilize standards 
adopted or adapted from international standards.  The TTBS is also the registrar and certifying body 
for ISO 9000 Quality Management Systems.  The TTBS provides information services to members 
and to the national community through its Standard s Information Centre, which is concerned with 
identifying, collecting, and disseminating informat ion on standards and technical regulations.  The 
TTBS Information Centre is a member of the ISONET (the ISO Information Network), which 
facilitates the exchange of standards informa tion through liaison with other standards bodies 
worldwide, and acts as the Trinidad and Tobago Enqu iry Point for the WTO.  The TTBS is seeking to 
amend the Metrology Act with respect to the natu ral gas industry in order to retain British units. 
97. Trinidad and Tobago participated in the CARICOM Common Market Standards Council 
(CCMSC), established in 1973 as an association of all national standards bodies in the region, charged 
with developing regional standards and advising the Common Market Council on related technical 
matters.  In February 2002, Trinidad and Toba go and other CARICOM members signed an agreement 
for the provisional entry into force of the CA RICOM Agreement Estab lishing CARICOM Regional 
Organization for Standards and Quality (CRO SQ) pending its enactment into national law.39  T h e  
CROSQ became operational in February 2003 and re placed the CCMSC.  As at April 2005, a CROSQ 
Agreement Bill had been passed by the House of Repr esentatives and was to be debated in the Senate.  
The CROSQ's main functions are:  (a) coordina ting the harmonization of CARICOM standards, 
technical regulations, conformity assessment procedures, and metrology;  (b) coordinating 
CARICOM's positions and representing it in internati onal fora;  (c) monitoring the implementation of 
standards in member states;  (d) mediating in  intra-regional and third-party disputes;  and 
(e) coordinating investigations with national standards bodies. 
98. As at December 2004, there were 51 CARICO M standards, all introduced before the 
establishment of CROSQ, relating primarily to food, labelling, consumer products, chemicals, and, to 
a lesser extent, to cut flowers and textiles.  Ou t of these 51 regional standards, 18 are voluntary and 33 
are compulsory (technical regulations);  they ar e generally different from those maintained by 
Trinidad and Tobago at a national level.40  The TTBS has adopted some of the CARICOM standards 
as national standards in the areas under its control.  Other CARICOM standards have been adopted by 
the Chemistry, Food and Drugs Division of the Ministry of Health. 
99. Under the CROSQ Agreement, standards are de veloped by a Special Committee appointed by 
the CROSQ, comprising members of the various national standards bodies.  The CARICOM Council 
for Trade and Economic Development (COTED) gives final approval on the establishment of regional 
standards and technical regulations.41 
(xi) Sanitary and phytosanitary measures 
100. The main sanitary and phytosanitary regulati ons are listed in the Animals (Diseases and 
Importation) Act 1954, as amende d, the Animals (Importation) Control Regulations, as amended 
2003, and the Plant Protection Regulations 1953, as am ended.  The Ministry of Agriculture Land and 
                                                      
39 The provisional application agreement was signed by:  Barbados, Belize, Grenada, Guyana, Jamaica, 
St. Kitts and Nevis, St. Vincent and the Grenadines, Suriname, and Trinidad and Tobago.  The CROSQ is based 
in Barbados and is funded by members, associ ate members, and revenue from services offered. 
40 The 33 technical regulations refer mainly to sp ecifications for agricultura l products and processed 
food.  There are also regional specifications for toilet ti ssue;  the limit on lead content of paint and safety 
matches;  and requirements for labelling (brewe ry products, retail packages of cigarettes). 
41 WTO (2004). WT/TPR/S/151/Rev.1 Trade Policy Review 
Page 52 
 
 
Marine Resources (MALMR) is the Enquiry Po int under the Agreement on Sanitary and 
Phytosanitary Measures (SPS Agreement). 
101. The Ministry of Agriculture is responsible for the surveillance and control of plant and animal 
diseases, as well as the regulation of meat and meat  by products, aquaculture and marine products and 
by-products.  The Food and Drugs Inspectorate of the Ministry of Health regulates food importation, 
and manages the registration and regulation of pha rmaceutical products, food additives, cosmetics, 
some chemicals and devices, and pesticides.  The Vete rinary Public Health Division in the Ministry of 
Public Health is responsible for meat inspection.  Public health inspectors of the Ministry of Health 
also have a role in meat inspection. 
102. All live animal imports including from CARICOM,  require an import permit.  Permits for 
imports of animals are granted by different bodies of the MALMR.  For food producing animals (cattle, pigs, goats, sheep and rabbits ), a permit from the Chief Veterina ry Officer (CVO) is required.  
A fee of TT$10 per permit is payable.  To obtain a permit for the import of live poultry prior approval 
is required from the Agricultural Planning Division (A PD).  These imports also need a landing permit, 
issued by the inspector at the port of entry, for wh ich 48-hours notice prior to arrival must be given to 
the Poultry Surveillance Unit (PSU) and Nationa l Animal Disease Centre (NADC).  The PSU 
conducts an inspection upon arrival.  For wild  animals and non-domesticated birds, a CITES 
certificate is required from the Wild Life Section, Forestry Division St. Joseph.  For imports of poultry carcasses in commercial qua ntities, the original export certificate of wholesomeness from the 
authorized certifying agency of the Ministry of Ag riculture in the exporting country must be presented 
to the MALMR's Agricultural Planning Division for approval.  The import of bees, bee products and 
supplies requires a permit from the Inspector of Ap iaries;  queen bees are subject to quarantine.  
Imports of milk machines, dairy machines and parts require a permit from the Chief Technical Officer's Office. 
103. Imports of live animals are inspected at ports of  entry.  Arrival information must be provided 
to the CVO by telephone or in person, and to th e PSU between 28 and 48 hours before arrival.  
Landing permits are issued by the inspector at the port of entry.  Inspection fees range between TT$5 
and TT$50 on week days during regular working hours ;  a surcharge is applied for inspection before 
or after working hours.
42 
104. The import of live fish and crustaceans (crabs, lobsters) requires a licence from the Ministry 
of Trade and Industry (MTI), a recommendation from the Fisheries Division of the MALMR, and 
inspection by the Chief Veterinary Public Health Inspector.  Importers may also obtain a Minister's 
Licence from the Ministry of Trade and Industry for duty exemptions on imported fish to be used as 
raw material in local processing plants.  This bene fit is granted only to Trinidad and Tobago fish 
processors upon recommendation of the Fisheries Division and TIDCO. 
105. Imports of all plants, fruits, and vegetables,  including from CARICOM, require an import 
permit, issued by the Plant Quarantine Division of  the Ministry of Agriculture, Land and Marine 
Resources.  Import requirements vary depending on the country's pest status.  Trinidad and Tobago is 
a signatory to the Cartegena Protocol on Biosafety.  Trinidad and Tobago does not yet have a policy on biosafety or Genetically Modified Organisms (GMOs).  However, the Cabinet has appointed a 
National Biosafety Committee to develop, amongst others, a National Biosafety Policy;  the authorities anticipate completion of this policy by late 2005.  A parallel initiative is the National 
Biosatety Project, funded by UNEP/GEF, under which a regulatory regime will be prepared for 
biosafety with enabling legislation and implementin g regulations.  The authorities indicate that an 
                                                     
 
42 Ministry of Agriculture, Land and Marine Re sources online information.  Available at:  
http://www.agriculture.gov.tt/applica tionloader.asp?app=articles&id=1051. Trinidad and Tobago WT/TPR/S/151/Rev.1 
 Page 53 
 
 
output from this project will be a system to handl e notifications or requests for authorization for 
certain activities, such as releases of GMOs into  the environment.  Trinidad and Tobago does not 
maintain labelling requirements for GMOs. 
106. Risk assessments on pests are conducted for new tr ading partners;  the authorities note that 
they follow international guidelines, and that the World Organization for Animal Health (OIE) system 
is used.  In addition, a CARICOM approach is being developed with respect to risk assessment. 
107. Trinidad and Tobago has notified only fo ur SPS measures to the WTO Committee on 
Sanitary and Phytosanitary Measures.  The notifica tions concern an emergency measure on imports of 
fruit and vegetables from Grenada and other islands in the Caribbean43;  an emergency measure on 
birds and bird products from the U.S. States of California and Nevada44;  an emergency measure on 
birds and bird products from Belgium and the Netherlands45;  and a temporary prohibition of  import of 
live cattle, all beef and beef pr oducts from Canada.  The last me asure was notified as a temporary 
emergency measure to be reviewed in one month.46  The reason for the temporary prohibition of import 
of cattle, beef and beef products was to prev ent the entry and spread of Bovine Spongiform 
Encephalopathy (BSE) into Trinidad and Tobago.  Im ports from other countries where BSE is present 
are also prohibited, but this has not been notified to the WTO.  The measure on birds and bird products 
from California and Nevada has been lifted.  The measure on birds and bird products from Belgium and the Netherlands has also been lifted.  Imports of beef and beef products have also resumed, under 
conditions set out by the OIE to reduce the risk of im port of products from animals that may be affected 
with BSE.  Imports from othe r countries where BSE is pr esent have also resumed. 
108. Trinidad and Tobago is party to bilateral fre e-trade agreements containing provisions on 
sanitary and phytosanitary measures, such as the CARICOM-Costa Rica Free Trade Agreement and 
the Free Trade Area Between the Caribbean Community and the Dominican Republic. 
(3) M
EASURES AFFECTING EXPORTS  
(i) Export procedures 
109. Exporters must present Customs Declaration Form C82, which must be prepared and 
authorized by a licensed customs broker.  Other requi red documents include a do ck receipt (sea cargo) 
or tally sheet (air cargo), bill of lading or airway bill, dispatch form, cargo integrity form (port), invoices, a consignee number assignment, and any required certificate or permit. 
110. All required documents must be taken to Cust oms for approval, which takes between one and 
three days.  The approved documents, a copy of th e shipping or airway bill and a bill of lading are 
then taken to the shipping agent for confirmation of shipment time and date.  The bill of lading is 
processed and information of shipment put on ship's  manifest.  The original  approved shipping or 
airway bill plus two copies are then taken to the Customs Shipping Officer at the port of loading.  
                                                     
 
43 WTO document G/SPS/N/TTO/1, 10 October 1995. 
44 Restrictions on Importation of Birds and Bird products from California and Nevada, USA.  Item 
No. 325 of the Trinidad and Tobago Gazette Extraordinary , Volume 42, No. 36 dated 28 February 2003.  
Notified to the WTO in WTO docum ent G/SPS/N/TTO/2, 1 May 2003. 
45 Restrictions on Importation of Birds and Bird Products from Holland and Belgium.  Item No. 803 of 
the Trinidad and Tobago Gazette Extraordinary , Volume 42 No. 78 dated 21 May 2003.  Notified to the WTO 
in WTO document G/SPS/N/ TTO/3, 30 June 2003. 
46 Item No. 952 of the Trinidad and Tobago Gazette , Volume 42 No. 88 dated Thursday 12 June 2003.  
Notified to the WTO in WTO documen t G/SPS/N/TTO/4, 16 July 2003. WT/TPR/S/151/Rev.1 Trade Policy Review 
Page 54 
 
 
Items being sent abroad for repair are subject to ve rification, since the duties charged on their return 
would apply only on the cost of the repairs.47 
111. TIDCO notes that values shown in an invoice often have to be confirmed by a certificate of 
value signed by the exporter, stating that the invoi ce contains a true and full statement of the price 
paid for the goods and that there is no other understanding between the exporter and the importer 
about the purchase price.48  Approval time is between two and three weeks, and a fee of TT$30 is 
payable.  Exports of some goods also require an export licence (see below). 
112. Exports to countries or areas where preferenc es are granted require additional documents.  
For exports to CARICOM countries a certificate of  origin is required, as well as a CARICOM-area 
invoice.  To benefit from the provisions of the Fi scal Incentives Act, exports of manufactures require 
approval from the Certification Division of the Tourism and Industrial Development Company of 
Trinidad and Tobago (TIDCO).  Exports to the United States or other countries of locally produced goods benefiting from the Generalized System of Preferences (GSP) require a CARICOM invoice and 
a GSP Form.  Exports to the European Union of  goods produced locally require a EUR I Form 
(certificate of origin).  Preferential exports to  Venezuela, Colombia, Canada, and the Dominican 
Republic require an attestation fro m TIDCO's Certification Department  verifying that the goods are 
manufactured locally, as well as a CARICOM area invoice, and a certificate of origin.
49 
(ii) Export taxes 
113. Trinidad and Tobago levies no export taxes on goods.50 
(iii) Export licensing 
114. A number of products require export licences from th e Ministry of Trade and Industry.  These 
products are included in the Export Negative List (Table III.10). 
Table III.10  
Exports requiring a licence 
Description of goods Reason for licence 
Coral and other aquatic life found in the country's marine 
environment or riverine environment Protection of local heritage 
(a) coral, turtle, turtle-eggs, fauna  
(b) aquarium fish  
(c) shrimp, fish, lobster, crustaceans, molluscs, or other 
aquatic invertebrates (frozen)  
All animal species listed in the Convention on International Trade 
in Endangered Species of Wild Fauna and Flora (CITES) and 
endangered species of Trinidad and Tobago Protection of local heritage 
Works of art, artefacts and archaeological  findings Protection of local heritage 
Clays, crushed limestone, boulders , sand, gravel, plastering sand, 
porcellanite, argillite, oil, sand Protection of local heritage 
Table III.10 (cont'd) 
                                                      
47 NAMDEVCO online information.  Available at:  http://www.namdevco.com/applicationloader.asp? 
app=articles&id=544. 
48 TIDCO (2003). 
49 Trade Point Port of Spain online information.  Available at:  http://www.tradetnt.com/specificcountry 
documents.shtml. 
50 Taxes on exports are prohibited under the CARICOM Treaty. Trinidad and Tobago WT/TPR/S/151/Rev.1 
 Page 55 
 
 
Description of goods Reason for licence 
Planting material, including tissue culture and other plant 
propagation material of (CITES) listed species Protection of local heritage 
Embryos and artificial insemination mate rial Protection of local heritage 
Agricultural machiner y Subsidized item 
Re-export of duty-free capital goods, e.g., mining, construction and 
other industrial machinery Subsidized item 
Re-export of electro-medical or medical  electronic equipment Subsidized item 
Items that are subsidized either directly or indirectly:  rice, baker's 
flour, gasoline, kerosene, liquid petroleum gas Subsidized itema 
Explosives, firearms, ammunition and ordina nce National security and foreign policy 
All goods consigned to a country in  which trade restrictions have 
been imposed as a matter of national policy National security and foreign policy 
Human organs Public health 
Non-ferrous metal scrap and ores Domestic supply 
 
a The authorities note that in practice, rice, baker's flour, gasoline, kerosene, a nd liquid petroleum gas do not require a lic ense 
 since they are no longer subsidized. 
 
Source : Notice to Exporters No. 1 of 1998, 26 March 1998, and TIDCO (2003). 
115. Although applications for an export licence must be sent to the Ministry of Trade and 
Industry, a prior recommendation is also required from the organization responsible for safeguarding 
and monitoring the supply of the goods subject to li censing.  These include:  the Fisheries Division or 
Plant Quarantine of the MALMR;  the Commissioner of  Police for exports of firearms and explosives;  
and the Ministry of Energy for Minerals.  Export licences are granted within two working days of lodging an application.  They are not automatic.  The authorities note that licences are granted on an 
MFN basis based on the recommendations of the responsible ministries. 
(iv) Export tax and duty concessions, including free zones 
(a) Export tax and duty concessions 
116. On 1 January 2000, the granting of export a llowances under the Corporation Tax Act No. 14 
of 1976 was eliminated.  Under that Act, an export a llowance, in the form of a tax credit, was granted 
to locally incorporated companies for exports to  non-CARICOM countries of locally manufactured or 
produced goods, services, and agricultural products.  The tax credit effectively exempted exports from 
corporate taxes, since the export allowance was calcu lated as the ratio between  exports and total sales, 
multiplied by the profit on total sales.  The authoriti es note that the Act has not been replaced by any 
new mechanism. 
117. Other mechanisms to encourage exports are s till in place.  The Finance Act No. 3 of 1994 
Section 25(d) makes provision for a deduction of 150% of promotional expenses wholly or 
exclusively incurred for creating or promoting e xpansion into foreign markets (non-CARICOM) of 
exports of building industry services, goods an d agricultural produce shipped in commercial 
quantities.  The Fiscal Incentives Act (see below) has provisions on incentives to enclave industries. 
118. In accordance with Section 40 (Part IV) of  the Customs Act, under the temporary entry 
regime, importers may obtain authorization for temp orary admission for a period of three months.  
The importer is required to present to customs a ll regular import documents upon the arrival of the 
merchandise, and to deposit a bond corresponding to 100% of the customs duty and value added.  
This deposit is refunded when the merchandise le aves Trinidad and Tobago.  Duty drawback is 
granted under Section 50 of the Customs Act.  Cl aims can be made in respect of customs duty WT/TPR/S/151/Rev.1 Trade Policy Review 
Page 56 
 
 
(including additional stamp duty) paid on imported i nputs for the manufacture of exports.  Part XI of 
the Customs Act specifies the regulations and prod ucts on which duty drawback is payable;  for 
example, tobacco used for manufacture, steel used for steel drums, cloth for shorts, materials for shoes, hats, brooms.  The time limit for claiming duty drawback is one year from the date of export.  
In general, use of the drawback system is limited. 
119. Since 1993, exporters have also been eligible fo r a rebate, amounting to 1.5% of the value of 
export sales, which is valid for the reduction of dut y payable on future imports.  The legal basis is 
Section 56E the Customs Act (Chapter 78:01);  there is no restriction with respect to the products that may be imported. 
(b) Free-trade zones 
120. As part of Trinidad of Tobago's policy to promote exports, the Government maintains free-
trade zones to attract export-oriented investment in manufacturing, international trading, and service 
export operations.  In the context of this Review, th e authorities noted that in their view the free-trade 
zone regime and the Fiscal Incentives Act do not i nvolve prohibited subsidies and thus, Trinidad and 
Tobago did not request an extension of the trans ition period in Article 27.4 of the SCM Agreement. 
121. The administration and operation of free zones is governed by the Trinidad and Tobago Free 
Zones Act of 1988, as amended in 1995 and 1997.  U nder the Act, an approved free-zone enterprise 
may benefit from the following incentives:  exemption from customs duty on the import of goods into the free zone;  exemption from income tax;  ex emption from corporation tax;  exemption from 
business levy;  exemption from withholding taxes on remittance of profits, dividends and other 
distributions;  and exemption from land and build ing taxes on land, buildings, improvements to 
buildings, plant and machinery in the free zone.  Fr ee zone enterprises are not subject to import and 
export licensing requirements.  Benefits are granted for an indefinite period.  Free zone enterprises 
must comply with all regulations and laws of Tr inidad and Tobago except as specifically varied or 
exempted by the Free Zones Act;  they are therefore subject to the relevant technical regulations and 
labour laws. 
122. Activities that may be carried out in a free zone are prescribed in the First Schedule of the 
Free Zones Act.  These include:  warehousing and stor age;  manufacturing operations;  trans-shipment 
operations;  loading and unloadi ng; export and import;  servi ce operations including banking, 
insurance, and professional services;  packaging and shipping;  assembling;  processing, refining, purifying and mixing;  and merchandising, includi ng international trading of products.  Primary 
petroleum and natural gas projects do not qualify for free-zone approval.
51  There is an investment 
limit of US$50 million;  projects beyond this limit are not eligible for free-z one status, although these 
activities may be carried out in a free zone.  Banking and insurance activities carried out in a free zone 
are subject to the Financial Institutions  Act and Insurance Act, respectively. 
123. The Trinidad and Tobago Free Zones Company Ltd., established under the Free Zones Act, 
regulates activities in free zones.  Applications to  operate in a free zone must be made to and 
approved by the Free Zones Company;  recommendati ons for designation of new free zones are made 
by the Free Zones Company to the Minister of Tr ade and Industry.  The b asic approval criteria are 
creation of jobs, access to overseas markets, new investment, and the development of skills.  Free-
zone projects may be 100% foreign owned or joint ventures with local investors. 
124. Enterprises approved to carry out a free zone activity in a free zone are not allowed to carry 
out other activities in the customs territory of Trin idad and Tobago.  Approved free zone enterprises 
                                                      
51 TIDCO (2003), Chapter IX Investment Incentives, p. 87. Trinidad and Tobago WT/TPR/S/151/Rev.1 
 Page 57 
 
 
may be permitted to sell up to 20% of goods in the customs territory of Trinidad and Tobago.  
Approved free zone enterprises must maintain separat e accounts including particulars of materials and 
goods imported, exported, and used in  manufacture within the free zone. 
125. Free-zone activities commenced in 1993.  Th ere are 22 companies operating under the free 
zone regime;  there is one multi- user industrial estate acting as a free zone.  In 2004, exports from free 
zones totalled US$101 million, while purchases by free zone enterprises of goods and services from 
the customs territory of Trinidad and Tobago amounted to US$17 million (Table III.11). 
Table III.11 
Direct economic impact of free-zone activities, 1999-04 
(US$ million) 
 1999 2000 2001 2002 2003 2004 
Total exports by free-trade enterprises 72 54 48 54 96 101 
Goods and services purchased from the customs territory 20 16 17 23 19 17 
 
Source:  Information provided by the authorities of Trinidad and Tobago. 
(v) Export financing and credit insurance 
126. The Government's export financing and credit in surance policy is mainly aimed at facilitating 
access to credit for exporters and enhancing their in ternational competitiveness through their ability to 
offer better delivery terms, while reducing risks.  Th e Government considers this to be particularly 
important for fostering confidence to seek buyers in  new markets, particularly emerging markets, and 
thus leading to increased export sales. 
127. The Export-Import Bank of Trinidad and To bago Limited (EXIMBANK) provides financing 
and insurance to exporters.  The EXIMBANK is w holly owned by the Government and is the only 
official export credit agency in the country;  it emerged in November 1997 out of what was formerly 
the Trinidad and Tobago Export Credit Insurance Company Limited (EXCICO).  An Amendment to 
the Financial Institutions Act (FIA) allows the EXIMBANK to conduct the business of a confirming 
and acceptance house, a finance company, and to e ngage in financial services.  The authorities note 
that they intend to privatize the Bank.52  EXIMBANK receives a limited guarantee from the 
Government. 
128. The EXIMBANK operates on a profit-seeking basi s and acts as a commercial institution.  
Operations are funded mainly by the EXIMBANK' s own financial resources, mostly profits from 
trading operations and fees, and by various lines of  credit provided by major financial institutions, 
both local and regional.  Institu tional support is also provided, through a government guarantee under 
the Guarantee of Loans (Companies) Act in respect of  the settlement of all claims due and payable by 
EXIMBANK.53 
129. The EXIMBANK offers a number of export-or iented financial products, including pre-
shipment financing, pre-shipment guarantees, a nd post-shipment financing.  The EXIMBANK's 
export pre-shipment financing scheme allows qua lified exporters to obtain direct financing at 
competitive, but reportedly not subsidized, rat es to assist in the manufacture or processing of 
confirmed export orders.54  The financing may cover the payment of wages, the purchase of raw 
                                                      
52 EXIMBANK online information.  Available at:  http://www.eximbanktt.com. 
53 EXIMBANK online information.  Available at:  http://www.eximbanktt.com.,"History". 
54 EXIMBANK online information.  Available a t:  http://www.eximbanktt.com, "Pre-Shipment 
Financing". WT/TPR/S/151/Rev.1 Trade Policy Review 
Page 58 
 
 
materials and equipment, and other working cap ital needs.  The credit period ranges from 30 to 
180 days, as negotiated with the exporter and sanc tioned by the EXIMBANK, and can begin from the 
date of receipt of the order from the buyer.  Inte rest rates are negotiated with the exporter;  the 
authorities indicate that, in early 2005, the rates ranged between 9% and 11% and that they were 
comparable to risk-adjusted market rates.  This ty pe of financing replaced the use of overdrafts, which 
are more expensive. 
130. Exporters may also obtain pre-shipment guarantees, that is, guarantees provided by the 
EXIMBANK to commercial banks for advances (for a maximum of 180 days) made to exporters.  The 
EXIMBANK also provides post-shipment financing, eith er directly or in partnership with commercial 
banks, allowing exporters to convert trade receiva bles into cash to enhance working capital.  The 
amount discounted is negotiable, ranging between 85% and 100% of the value of the export invoice, 
upon shipment. 
131. The EXIMBANK's core policy continues to be the provision of export credit insurance.  The 
EXIMBANK's insurance policy covers both commerc ial and political risks.  Commercial risks 
covered include the insolvency of the overseas buye r, and deliberate default by the overseas buyer on 
goods already accepted.  Insurance against political ri sks covers any risk occurring outside Trinidad 
and Tobago and beyond the control of the expor ter, including import controls in the importing 
country.  Premiums vary dependi ng on the buyer, payment term s, and the economic and political 
environment.  Coverage is 90%  of the invoice value for both commercial and political risks. 
132. In 2003, the EXIMBANK introduced four new programmes: 
− The Small Business Policy is a special progr amme offering additional incentives to support 
small business.  The risks covered are the sa me as in the standard export credit insurance 
policy but the coverage, at 95%, is higher than th e standard percentage (90%).  To qualify for 
this policy, an applicant must meet at least one of the following eligibility requirements:  
(a) have between 6-25 employees;  (b ) have assets of between TT$250,000 and 
TT$1.5 million;  or (c) post sales of  between TT$250,000 and TT$5 million. 
 
− The Agricultural Policy programme is aimed at promoting and supporting the export of 
locally produced agricultural products, both fr esh and processed.  The policy protects an 
exporter against failure to pay by its overseas buyer due to unforeseen commercial or political risk.  Coverage is set at 98% of the insured shipment. 
 
− The Services Policy is aimed at protecting the exporting service provider against payment 
failure by the overseas customers due to unfor eseen commercial or political risk.  Services 
covered by this policy include engineering, info rmation technology, advertising, training, and 
music production.  Coverage is set at 95% of the insured shipment. 
 
− The Hold Harmless Policy is aimed at encourag ing commercial banks to provide liquidity to 
exporters who are required to offer extended pa yment terms to overseas buyers.  The Hold 
Harmless Guarantee covers the losses incurred by a commercial bank as a result of a 
defaulted financial receivable arising from an insured export sale.  It is issued as an 
endorsement to an insured exporter's short term  credit insurance policy, allowing the exporter 
to assign his export sales receivables in return for discounted financing by a bank. 
133. Historically, the EXIMBANK concentrated on the non-hydrocarbons manufacturing sector, 
but today it also pursues activities that are downs tream of the hydrocarbons industry.  However, 
financing to traditional manufacturing industries still prevails:  in 2003, the building and electrical Trinidad and Tobago WT/TPR/S/151/Rev.1 
 Page 59 
 
 
sector accounted for some 30% of all financing, fo llowed by furniture and related activities (19%), 
paper and printing (9%), a nd food and beverage (8%).55  Also, in 2003, the EXIMBANK initiated 
programmes to extend insurance coverage for agriculture and services (see below) 
134. The EXIMBANK posted losses from 2000 until 2003 when the situation was reversed, and it 
recorded a net profit of TT$352,000 (US$56,000).  Mo st of the profit stemmed from interest income, 
mostly from post-shipment advances but also fro m pre-shipment credit, followed by EXIMBANK 
insurance operations, and by fees and commissions.  Discounting from post-shipment financing was 
the largest activity in 2003, w ith receivables totalling TT$35 million (US$5.6 million), down from 
TT$41 million in 2002.  Advances from pre-shipment financing was the fastest growing activity, 
totalling TT$20.2 million (US$3.2 million) in 2003,  more than twice the level observed in 2002.56 
(vi) Export promotion 
135. TIDCO is in charge of export promotion activiti es, as part of its trade facilitation mandate.  
Most of these activities deal with export facilitati on, information, image-building, and help for 
participation in fairs.  TIDCO conducts research to facilitate market access and penetration.  It also 
provides certification services, gives advice, and participates in trade and investment missions and 
fairs.  TIDCO's annual budget is around TT$1 million. 
136. The National Agricultural Marketing and Deve lopment Corporation (NAMDEVCO), a state 
agency created in 1991 within the MALRM, help s exporters of agricultural products identify new 
market opportunities for agricultural and agri-industrial products. 
(4) MEASURES AFFECTING PRODUCTION AND TRADE  
(i) Legal framework for businesses including taxation 
137. The basic legislation setting the framework for business is the Companies Act, 1995, as 
amended by the Companies Amendment Act, 1997 and by Act No. 6 of 1999.  Under the Companies 
Act, one or more persons may incorporate a company.  Companies have the same rights and powers as a natural person. 
138. The principal forms of business are:  public a nd non-public limited liability profit companies;  
external companies or branches;  partnerships;  so le proprietorships;  and non-profit companies.  The 
most widely used form of business association is  that of a non-public limited liability company.  
Foreign (external) companies that establish a place of business in Trinidad and Tobago are required to 
register within 14 days of their establishment.  The registration fee is TT$2,000 (US$320) plus TT$200 (US$32). 
139. Since Trinidad and Tobago's last Review a num ber of tax reforms have been implemented, 
generally leading to the reduction of some tax rates.   The corporation tax rate  is 30% (down from 35% 
in 1998), on chargeable profits, except in the case of petrochemical, natural gas and petroleum 
marketing companies, for which the rate is 35% .  Petroleum-producing and refining companies are 
subject to a tax rate of 50% on profits and an additional 5% unemployment levy.  A supplementary 
petroleum tax is charged at 0 to 38% on petrol eum land and 0 to 45% for marine operations.  
                                                     
 
55 EXIMBANK (2004). 
56 However, the amounts financed represent a very small share of Trinidad and Tobago's exports of 
manufactured goods.  The pre- and post-financing schemes combined represented only around 0.5% of the value of manufactures exports, excluding petroleum products, in 2003. WT/TPR/S/151/Rev.1 Trade Policy Review 
Page 60 
 
 
Insurance company income from inv estment in the statutory funds required for long-term insurance 
business is subject to a reduced rate of 15%. 
140. Dividends received from a resident company are exempt from corporation tax.  Dividends 
received from a non-resident company are subject to  the corporation tax including any withholding 
tax paid;  however tax credits ar e available for dividends from c ountries with which Trinidad and 
Tobago has a double taxation agreement.  Branch pr ofits, after deduction of corporate taxes, are 
subject to a withholding tax, unless reinvested.  A br anch of a foreign company must withhold at least 
10% of its income, except if there is a taxation ag reement with its country of origin (see below).  
Interest and royalties paid to a non-resident fro m Trinidad and Tobago sources are charged a 20% 
withholding tax, unless there is a double taxation agreem ent.  Short-term capital gains (profits on the 
disposal of assets within 12 months of their acquisition) are not subject to tax. 
141. A resident company is liable to taxation on its  worldwide income;  partnerships are not 
included in the definition of resident companies.57  Non-resident companies are taxed on income 
arising in or derived from Trinidad and Tobago (inc luding the continental shelf).  Partnerships and 
joint ventures are not chargeable entities for tax pur poses;  each partner is liable for income tax on his 
part of the profits. 
142. Trinidad and Tobago has concluded and ratified double taxation treaties w ith:  Canada, China, 
Denmark, France, Germany, India, Italy, Luxembourg, Norway, Sweden, Switzerland, the United Kingdom, the United States, Venezuela, and CARICOM.  The scope and characteristics of these treaties vary, but they all grant preferential tr eatment with respect to the non-treaty countries.  
For example, while the general withholding tax on dividends for non-treaty countries is 10% or 15%, 
depending of the degree of the ownership link of th e companies in the two countries, no withholding 
tax is charged on dividends from CARICOM countries, the rate is 5% for companies in Canada and 
Venezuela, and a flat 10% for companies in the United  States or India.  Royalties and interest are also 
generally taxed at lower rates, of between 5% and 15%. 
(ii) Competition policy and price controls 
(a) Competition policy 
143. Trinidad and Tobago does not, to date, have comprehensive competition policy legislation, 
although efforts to enhance the regulatory framework  and reinforce consumer protection have been 
displayed in recent years.  However, due to the re latively small size of the domestic market, the level 
of competition in many areas is low, and de facto monopolies are present, particularly in services. 
144. The introduction of competition policy legislation has been under debate for several years.  In 
the context of Trinidad and Tobago's last Review, it was noted that a proposal for a Fair Trading Act, 
together with an institutional enforcement mechan ism, had been presented to Cabinet in 1997.  
Comprehensive competition policy legislation has yet to  be enacted;  a Fair Trading Bill is currently 
before Parliament. 
145. The Fair Trading Bill contains provisions to prevent the abuse of monopoly power, anti-
competitive mergers, and anti-competitive horizontal agreements, i.e. cartels.  It does not prohibit 
vertical agreements per se  unless they incorporate anti-competitive  features, for example, exclusive 
                                                     
 
57 The place of incorporation is not the relevant criteri on for residency status.  A company is considered 
to be resident in Trinidad and Tobago if its central mana gement and control are located there;  this is determined 
on a case by case basis TIDCO 2003, Chapter X:  The Tax System, p. 95. Trinidad and Tobago WT/TPR/S/151/Rev.1 
 Page 61 
 
 
supply or distribution.  The Bill also envisages the creation of a Fair Trading Commission, a quasi-
judicial body with the power to initiate and conduct investigations and enforce remedies. 
146. Although comprehensive legislation to regulat e anti-competitive business practices is not yet  
in place, the Adverse Trade Practices Order 2000 cont ains regulations that outlaw certain practices 
that harm the consumer.  The Order, under the Consumer Protection and Safety Act 1985 as amended 
by Act No. 22 of 1998, was approved in  Parliament and is considered law.58  Conduct prohibited by 
the Order includes only adverse trade practices, i. e. in connection with the supply of goods and 
services to consumers, relating to:  terms and conditi ons of supply;  the manner in which those terms 
are communicated;  the manner in which those te rms are promoted;  method of salesmanship;  
packaging;  and methods of demanding or securi ng payment for goods and services supplied.  Other 
legislation dealing with consumer protection incl ude the Trade Descriptions Act No. 7 of 1984, and 
the Sale of Goods Act No. 37 of 189 5 as amended by Act No. 11 of 1983. 
147. The Consumer Protection and Safety Act and th e Adverse Trade Practices Order are enforced 
by the Consumer Affairs Division of the Ministry of Legal Affairs.  The Division has the power to 
determine whether a particular consumer trade practice affects the economic interests of consumers, 
and make recommendations to the Minister res ponsible for Consumer Affairs to exercise his 
discretion to act.  The Minister has the power to i ssue cease and desist orders.  Violations of the 
Adverse Trade Practices Order are criminal offen ces.  Penalties include, on summary conviction, a 
fine of TT$5,000 and four months imprisonmen t;  and on conviction on indictment, a fine of 
TT$10,000 and two years imprisonment.  No crimin al cases have been brought under the Consumer 
Protection and Safety Act;  nor have cease and desist orders been issued. 
(b) Controlled, administered, and regulated prices 
148. Since the demise of the Price Commission in December 1991, price controls have been 
largely removed, and still apply only to pharm aceuticals and school books, as well as utilities.  The 
authorities' position is to limit the use of price controls and in this respect the Ministry of Legal Affairs is trying to impress upon the public the limits of price controls as a policy tool.  A Prices 
Advisory Committee composed of representatives fr om both the public and private sectors currently 
follows and analyses price issues, including price increases. 
149. In the case of pharmaceuticals, maximum wholesale and retail prices are determined by 
setting a maximum mark-up.  A distinction is ma de between retail prices for imported and locally 
manufactured drugs.  For imported drugs, the maximu m wholesale price is set at landed cost plus 
20%.  Maximum retail prices are determined based on wholesale prices as follows:  for life-saving 
drugs, the maximum retail price is the wholesale pr ice plus 25%;  for prescription drugs, it is the 
wholesale price plus 30%; for over-the-counter drugs, it is the wholesale price plus 35%.
59  For locally 
manufactured drugs, the wholesale price is set at the ex-factory cost plus 30%, and the maximum retail price is the wholesale price plus  35% regardless of the drug type. 
150. The maximum retail price for certain school books is calculated as the publisher's price plus a 
mark-up of 15%.  The prices of sugar are market -determined since the restructuring of CARONI.  
                                                     
 
58 Consumer Affairs Division of the Ministry of Legal Affairs online information.  Available at:  
http://www.consumer.gov.tt/. 
59 Pharmaceutical imports are either duty-free or f ace a 10% or 15% import duty.  Products competing 
with local production, such as penicillins, vitamins, analge sics, sulpha drugs, cold preparations, antacids, gauze) 
are subject to the 15% rate;  this accounts fo r most prescription and over-the-counter drugs.  WT/TPR/S/151/Rev.1 Trade Policy Review 
Page 62 
 
 
151. A number of goods and services are subject to administered prices.  For instance, certain 
agricultural products are purchased from growers at  guaranteed prices set by the Ministry of 
Agriculture, Land and Marine Resources (Chapter IV (2)).  Under the Price of Petroleum Products 
Order, as amended, the Ministry of Energy and En ergy Industries is authorized to fix certain ex-
refinery prices and marketing margins (Chapter IV (3)).  Natural gas prices at the upstream end are 
negotiated between the National Gas Company (NGC) and the respective upstream producers 
operating in the country.  The price at which the gas is sold to downstream petrochemical industries is 
product-related and the NGC shares the risk as th e gas feedstock price fluctuates with commodity 
prices.  The price at which the gas is sold to light industrial consumers varies mainly with the cost of 
the services provided, i.e., the cost to pipe the gas to the entities. 
152. The Regulated Industries Commission (RIC),  establishes the principles (formulas) and 
methodologies upon which utility tariffs are based and m onitors rates charged to  ensure compliance;  
this includes rates for water, electricity and, up to June 2004, for telecommunications services 
(see Chapter IV(6)).60  The RIC is a statutory body established under the Regulated Industries 
Commission Act (Act No. 26 of 1998) to succeed the Public Utilities Commission (PUC).61  The RIC 
has stronger regulatory powers than the PUC and is mandated to ensure that good quality and efficient 
utility services are provided at fair and reasonable co sts.  The RIC is mandated by law to carry out 
reviews of the principles for determining rat es and charges for services every five years. 
(iii) Incentives and other government assistance 
(a) General incentives 
153. Trinidad and Tobago provides a number of tax -related incentive schemes, directed at local 
and foreign investors alike.  Incentive schemes include duty concessi ons, tax exemptions, loss write-
offs, and training subsidies;  some contain local  value-added requirements or require the local 
incorporation of a company.  The authorities consid er these incentives to be consistent with the WTO 
Agreement on Trade Related Measures.  Incentives schemes are coordinated through TIDCO's Trade 
and Investment Unit, which processes applicati ons and makes recommendations to the relevant 
Ministries for final approval.  Although not legally precluded, the beneficiary of any incentive scheme 
will not, in practice, be granted additi onal incentives under a different programme. 
154. Under the Fiscal Incentives Act, 1979 (Chapter 85: 01), a locally incorporated enterprise may 
obtain tax relief.  To benefit from the provisions of the Act, companies must apply to the Ministry of Trade and Industry via TIDCO for approved enterpri se status for the manufacture of an approved 
product.  A number of products listed in the First Schedule of the Fiscal Incentives Act (consumer 
goods such as beer, cigarettes, rum, shirts, and hats) are excluded from the definition of approved 
products.  For the purpose of benefits under the Act, enterprises are classified in five categories:  (a) 
Group 1 enterprise, in which the local value adde d of the product is at least 50%;  (b) Group II 
enterprise, in which the local value added is between 25% and 50%;  (c) Group III enterprise, in 
which the local value added is between 10% and 25%;   (d) enclave enterprise,  producing exclusively 
for export to countries outside the CARICOM market;  and (e) highly capital-intensive enterprise, in 
which capital investment is not less than TT$50 million (US$8.3 million). 
                                                     
 
60 The RIC oversees the Water and Sewerage Au thority, the Trinidad an d Tobago Electricity 
Commission, the Power Generation Company of Trinidad and Tobago Limited, and Trinity Power Limited.  The 
following services are covered:  supply and distribution of electricity;  supply and distribution of water;  
provision of sewerage and waste-water services. 
61 The full text of the Act is available online at:  http://www.r ic.org.tt/home/legal/ricact.pdf. Trinidad and Tobago WT/TPR/S/151/Rev.1 
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155. The Government of Trinidad and Tobago has not ified the WTO that it maintains no subsidies 
within the meaning of Articles 1 and 2 of the Agreement on Subsidies and Countervailing Measures.62  
Also, Trinidad and Tobago has notified the WTO that it does not have any laws or regulations not in 
conformity with the Agreement on Trade-Related Investment Measures (TRIMs).63 
156. Although the tax holiday period is for a maximum of ten years, this applies only to enclaves 
and highly capital-intensive enterprises;  enterpri ses in Groups I, II and III are granted nine, seven, 
and five years, respectively.  Once granted approve d status, an enterprise may enjoy total or partial 
relief from corporate taxes, with the possibility of carrying forward losses for a five-year period 
following the tax holiday.  The Act also grants  relief from customs duties and VAT on plant, 
equipment, machinery, raw material or compone nts intended for use in equipping, constructing, 
altering, reconstructing or extendi ng the approved enterprise.  Beneficiaries are also relieved from 
income tax on dividends on profits derived from the manufacture of approved products during the tax 
holiday period. 
157. The authorities have indicated that taxes forgone due to tax exemptions on profits are 
minimal.  Profits exempt from corporate taxes under the Fiscal Incentives Act amounted to 
TT$1.69 million (US$268,000) in 2001, the last year  for which the information is available, with 
forgone tax revenue of TT$593,000 (US$94,000).  Th ese concessions are granted by the Ministry of 
Trade and Industry based on criteria contained in th e Act.  Approved projects have usually been 
large-scale manufacturing schemes using new technologies.   Recent beneficiaries of this relief have 
included petrochemical plants.  The authorities note that the Government is not forgoing substantial 
taxes because the companies usually receive tax ho lidays in the early period  of their business when 
they are usually suffering losses and therefore not in a tax-liable position.  Also, by the time they start 
making profits, these are offset against the losses brought forward from previous years. 
158. Under the Corporation Tax Act, 1988, tax credits are granted to certain categories of locally 
owned companies, including approved small enterp rises;  approved companies trading in regional 
development areas (see below);  and approved activit y companies.  To obtain "approved company" 
status, application must be made to TIDCO;  sma ll companies must submit their applications to the 
Business Development Company.  To qualify, the activity must be capable of earning or effecting savings of foreign exchange, create a signifi cant number of permanent jobs, and stimulate 
technological development or devel op new industries making efficient use of local materials, creating 
a significant number of permanent jobs or offeri ng prospects for future expansion stimulating 
technological development or deve loping new and modern industries making efficient use of local 
raw materials.  Approvals are made by the Minister of Finance;  for small companies, approvals are made by the Minister of Trade and Industry.  On ce approved, companies are granted a tax credit of 
15% of their chargeable income for seven years;  the tax credit for small companies is 25%, also for 
seven years. 
159. Sector-specific investment incentiv es are described in Chapter IV. 
(b) Business Development Company Limited 
160. With the view to promoting the developmen t and strengthening of domestic businesses, the 
Government established the Business Developm ent Company Limited (BDC) in 2002, under the 
purview of the Ministry of Trad e and Industry.  The BDC replaced the Small Business Development 
Company Limited (SBDC) in its functions, and extended them to all sizes of businesses.  The BDC 
aims to provide facilitation services to businesses at  different stages of their development, support 
                                                     
 
62 WTO document, G/SCM/N/3/TTO, 9 January 1996. 
63 WTO document G/TRIMS/N/1/TTO/1, 15 April 1996. WT/TPR/S/151/Rev.1 Trade Policy Review 
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viability, encourage growth, and enhance their co mpetitiveness.  BDC assistance centres around five 
areas:  (a) trade assistance;  (b) business restructuring;  (c) project management, for and on behalf of Government, the private sector, and international, multilateral, and bilateral  financial institutions 
(including donors);  (d) consultancy and training servi ces;  and (e) financial leasing facilities, through 
a subsidiary, the Caribbean Leasing Company Limited. 
161. The Trade Assistance programme provides t echnical and financial support to businesses in 
the framework of Trinidad and Tobago's stra tegy to position itself as a production base and a 
commercial, trans-shipment and financial hub in th e Caribbean.  The programme also responds to the 
Government's recognition that "as a result of the changing global economic climate, and the move 
from preferential to reciprocal trade agreements fo r international trade, the country must make the 
necessary adjustments to successfully meet the challenges of trade liberalization".
64  The programme 
provides assistance in the following areas:  loan guara ntees;  tax credits to approved small companies 
(see below);  sector focus and development;  quality , safety, health, and environmental management 
systems;  best practices studies;  policy formulation;  and export competitiveness studies. 
162. The BDC receives budgeted resources to carry out its trade assistance function and, under 
which it must take into consideration Trinidad and Tobago's international engagements.  The BDC 
prepares industry studies on targeted sectors, inte nded to inform and/or enforce government policy 
and institutional capacity building initiatives to the benefit of opera tives in the sectors.  The sectors 
earmarked are:  food and beverages;  leisure mari ne including yachting;  printing and packaging;  
fishing and fish processing;  music and entertainment;  merchant marine;  and the film industry. 
163. The BDC offers the Loan Guarantee Programme  to assist businesses in securing loans from 
lending agencies by guaranteeing the unsecured portion of the loan.  The loans are distributed mainly through commercial banks, credit unions or other lendi ng institutions participating in the Guarantee 
Programme.  The maximum loan repayment period is seven years and the maximum guarantee value 
is TT$500,000;  market interest rates are charged.   The maximum guarantee is 85% of the loan 
amount.  The BDC charges a one-time premium fee of 5% of the guaranteed amount for issuing the 
guarantee.  Businesses must be owned and operated by nationals of Trinidad an d Tobago.  There is no 
limit to the value of a loan to be guaranteed.  In 2004, the BDC issued 52 loan guarantees valued at 
TT$1.6 million.  The main users of the facility were wholesale/retail trade, manufacturing, agriculture, support services to the hydro carbons sector, as well as general services. 
164. The BDC also manages a flexible financial leasi ng facility that provides leases at preferential 
rates.  Through the Caribbean Leasing Company Limited, businesses can lease most types of 
operating equipment or machinery at an interest rate  of Prime rate plus or minus 1%.  There is no 
maximum limit to the lease facility;  the maximum term is four years. 
(c) Other credit facilitation and guarantees 
165. The Development Finance Caribbean Limite d (DFL) provides financing for small and 
medium-sized enterprises in the tourism, manufacturi ng, industrial and commercial services, medical 
and health care services, and agri-processing indu stries.  The DFL specializes in financing the 
procurement and upgrade of equipment, and buildin g acquisition and expansi on.  The Government 
has a 28.1% shareholding in DFL, RBTT Financial Holdings Limited holds 31.1% of shares, the European Investment Bank 8.5%, the Inter-Ameri can Investment Corporation 8.5%, and other 
shareholders the rest. 
                                                     
 
64 BDC online information.  Available at:  http://www.bdc.co.tt/lo ad_page.asp?ID=92. Trinidad and Tobago WT/TPR/S/151/Rev.1 
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166. The DFL provides medium- and long-term loans,  as well as lines of credit in both local 
currency and U.S. dollars.  Interest rates depend on th e risk involved in the project and other factors as 
evaluated by DFL's risk model.  However, the DFL re portedly tries to ensure that a competitive rate is 
charged.65  Loans are for up to a maximum of 50% of  the total asset base of the company;  the 
promoter must have a minimum of 35% equity in  the project/business.  The DFL's portfolio of 
outstanding loans totalled TT$285 million (US$45.2 million) in December 2003;  new loans in 2003 
were TT$30.5 million, down from TT$39.3 million in 2002.66 
167. The Agricultural Development Bank (ADB) lends to individuals, companies and co-
operatives for a wide range of agricultural activities (Chapter IV(2)(iii)(b)). 
(d) Other government assistance 
168. A tax credit of 25% of chargeable profits is available to an approved company carrying on 
business in a regional development area.  To qua lify, the company must be incorporated in 
Trinidad and Tobago on or after 8 January 1988.  It  must also be:  locally owned and controlled;  
carry out its operations in an area designate d as a regional devel opment area and produce 
manufactured goods or industrial services of which at least 75% are produced in the regional 
development area;  hold at least 75% of its fixed ass ets in the development area;  and employ 20 or 
more workers of whom at least 75% work in the regional area.  The definition of regional 
development area follows the parameters of the WTO Agreement on Subsidies and Countervailing 
Measures.  Companies satisfying all the criteria may a pply to the Minister of Finance for relief.  The 
credit can be claimed for seven years. 
169. The Finance Act of 1988, as amended, provi des for tax incentives for "approved small 
companies", defined as those with assets of less than TT$1.5 million (US$238,000), excluding real 
estate.67  Approval of the small company status is granted by the Ministry of Trade and Industry 
through the BDC.  An approved small company may enjoy a tax credit of 25% of chargeable profits for seven years.  To qualify as an "approved sma ll company", Trinidad and Tobago nationals must 
own more than 50% of the voting shares in the comp any and have the right to receive more than one 
half of the dividends or capital distribution.  To  benefit from assistance, the company must, among 
other things, be considered to have potential for cr eating permanent jobs and to make substantial use 
of locally produced raw materials. 
170. Financial institutions may deduct 10% of th e net increase of loans to approved small 
companies as well as 50% of the interest earned in  respect of a loan made to an approved small 
company or for the purchase of agricultural equi pment.  The Income Tax Act provides for the 
reduction of the effective tax rate to 5% from the statutory rate of 35% for seven years for approved 
companies trading in a regional development area, and an approved activity company.  These special 
companies must be locally incorporated and owne d and are subject to a rigorous approval process to 
ensure compliance with criteria defined in the In come Tax Act.  Approval is through TIDCO except 
for approved small companies, which is via the BDC. 
                                                     
 
65 Development Finance Caribbean Limited online information.  Available at:  http://www. 
dflcaribbean.com. 
66 Development Finance Caribbean Limited (2003). 
67 The threshold was increased from TT$500,000 to TT$1.5 million in 1998. WT/TPR/S/151/Rev.1 Trade Policy Review 
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(iv) State-trading and other state-owned enterprises 
(a) State-trading enterprises 
171. In 1998, Trinidad and Tobago notified its  state-trading enterprises to the WTO68;  the 
notification has not been updated.  Five state-ow ned enterprises were notified:  the National Gas 
Company of Trinidad and Tobago Limited (NGC);  the Cocoa and Coffee Industry Board of Trinidad 
and Tobago;  CARONI (1975) Ltd;  the National Fl our Mill Limited (NFM);  and the Trinidad and 
Tobago National Petroleum Marketing Company Lt d (NPMC).  According to the authorities, 
CARONI is no longer a trading enterprise. 
172. The National Gas Company of Trinidad and Tobago Limited (NGC) is the sole entity 
involved in the purchase, transport, and sale and di stribution of natural gas throughout Trinidad and 
Tobago except for sales of gas for liquefied natural gas.  NGC also has the mandate to promote the 
development of gas-based industries in Trinidad a nd Tobago.  NGC does not engage in foreign trade. 
173. The Cocoa and Coffee Industry Board of Trinidad and Tobago, created by Act No. 20 of 
1961, as amended, is mandated to secure the most  favourable arrangements for the purchase, sale, 
handling, grading, export and marketing of co coa and coffee.  Until its restructuring in 2003, 
CARONI had the monopoly on the production, sale, export, and import of sugar.  Both the Cocoa and 
Coffee Industry Board and CARONI are discussed in Chapter IV(2). 
174. The National Flour Mill Limited (NFM), incorporated in 1972, is the main producer and 
distributor of flour and soy bean oil in Trinidad  and Tobago.  NFM also packages flour, rice, and 
edible oil under its own brand names, as well as for other companies. 
175. The Trinidad and Tobago National Petrol eum Marketing Company Limited (NPMC), 
established in 1972, engages in the sale of av iation and bunker fuels.  Until 1999, NPMC had the 
monopoly on wholesaling automotive fuels in the Trin idad and Tobago market.  Although the market 
is now open to competition, the wholesale and retail  prices for gasoline, kerosene, auto diesel and 
LPG are established by Pricing Orders under th e Petroleum Act (Chapter IV (Petroleum)).69  NPMC 
also engages in the manufacture and sale of lubricants and greases. 
(b) State-owned enterprises and privatization 
176. State-owned enterprises have traditionally play ed a major role in Trinidad and Tobago's 
economy, in part due to its reliance on petroleum a nd natural gas.  However, the activities of state-
owned enterprises go well beyond these sectors and encomp ass all main areas of the economy.  In the 
1990s, Trinidad and Tobago undertook a major programme  for divestment and rationalization of state 
enterprises.  The brunt of privatization operations took place before the first Review of Trinidad and 
Tobago in 1998;  the number of state-owned ente rprises declined from 89 in 1993 to 36 in 1998.  
Since then, no major privatization operations ha ve taken place, with the exception of CARONI 
(Chapter IV(2)).  However, the regulation and supervision of state-owned enterprises has been 
streamlined and reinforced, and as a group, stat e enterprises and public utilities post significant 
surpluses (see below). 
177. There are 46 state-owned enterprises, of which 35 are wholly-owned, six majority owned, and 
five in which the Government has a minority stak e.  These enterprises are generally large and their 
                                                      
68 WTO document G/STR/N/4/TTO, 17 November 1998. 
69 National Petroleum Marketing Company Limited online information.  Available at:  http://www.np. 
co.tt/. Trinidad and Tobago WT/TPR/S/151/Rev.1 
 Page 67 
 
 
contribution to GDP substantial;  the current reve nue of state-owned enterprises represents about a 
third of GDP.  Through its participation in some of  these enterprises, the Government owns indirectly 
partly or totally 28 other enterprises,  covering a wide range of activities. 
178. There are also a number of statutory bodies, su ch as the Airports Authority of Trinidad and 
Tobago (AATT), the Port Authority of Trinidad and Tobago (PATT), the Public Transport Service 
Corporation (PTSC), the Trinidad and Tobago Electricity Commission (T&TEC), the Trinidad and Tobago Postal Corporation, and the Water and Se werage Authority (WASA) (see Chapter IV(6)). 
179. The Ministry of Finance is responsible for m onitoring all state-owned enterprises and public 
utilities, in coordination with the appropriate line Ministry.
70  The Ministry of Finance also acts as 
shareholder and is responsible for macro-level monitoring, from a fiscal, financial, and policy 
perspective.71  New guidelines for monitoring the perform ance of state-owned enterprises more 
closely were put in place in 2002 and are contai ned in the State Enterprises Performance Manual.  
strategic plans and a budget must be submitted annually to the Ministry of Finance Investments Division.  Board Minutes must also be submitted to the Ministry.  In addition, companies must submit regular reports.  All profitable enterprises must pay dividends. 
180. During the period under review, National Enterp rises Limited (NEL) was established to hold 
the Government's shareholding in selected state en terprises.  NEL was incorporated in August 1999, 
and holds the Government share holding in National Flour Mills, Telecommunications Services of 
Trinidad and Tobago Limited (TSTT), and Trin idad and Tobago Nitrogen Company Limited 
(TRINGEN).  Also, in July 2004, the Government a ssumed majority ownership of BWIA West Indies 
Airways Limited. 
181. State-owned enterprises, as a group, are profita ble:  they generated an estimated operating 
surplus of TT$2.34 billion (US$380 million) in FY  2003/04, some TT$411.9 million less than in the 
previous fiscal year.
72  Among the largest surpluses are those of the petroleum company PETROTRIN 
(TT$1.89 billion);  the gas company NGC (TT$861 million);  the petroleum products marketing company NPMC (TT$97.9 million), the ammonia pl ant operator TRINGEN (TT$79.4 million), and, 
among public utilities, the telecommunications co mpany TSTT (TT$780.6 million).  Losses were 
expected in:  CARONI (TT$246.5 million);  TI DCO (TT$108.7 million);  and the solid waste 
management company SWCOL (TT$39.4 million).  A ll public utilities, except TSTT, were in deficit;  
the largest were in the water company WASA (TT$662.9 million), the electricity company T&TEC 
(TT$236 million), and the airport authority AATT ( TT$172.9 million).  Current transfers from the 
Central Government to the companies in deficit are estimated at TT$694.9 million (US$112 million), 
of which TT$471.6 million were devoted to stat e-owned enterprises, and TT$223.4 million to public 
utilities. 
182. According to the authorities, the privatization po licy is to maintain control in areas considered 
strategic. 
(v) Government procurement 
183. Total purchases of goods and services by the Ce ntral Government were TT$2,622.8 million 
(US$420 million, or some 4% of GDP) in FY 2004,  up from TT$2,038.3 million in FY 2003.  Capital 
                                                     
 
70 Ministry of Finance (2002), p. 6. 
71 The Ministry acts on behalf of Corporation Sole, which, in accordance with Act. No. 5 of 1973, is the 
Minister of Finance.  A corporation sole is a corporati on constituted in a single person who by right of office or 
function has corporate status (Ministry of Finance, 2002), p. 7. 
72 Ministry of Finance (2005), p. 46 WT/TPR/S/151/Rev.1 Trade Policy Review 
Page 68 
 
 
expenditure, as measured by allocations to the Public Sector Investment Programme (PSIP), reached 
TT$1,691.5 million (US$270 million, or 2.4% of GDP) in FY 2004, 50% higher than the level of the 
previous fiscal year.  Given the size of some of its state-owned companies, government procurement is important in Trinidad and Tobago.  Capital expenditure by state enterprises and public utilities 
reached TT$3.54 billion (US$566 million, almost 5% of GDP) in FY 2004.  Current expenditure by 
these companies accounts for almost a third of GDP. 
184. Trinidad and Tobago is not a party to th e WTO Plurilateral Agreement on Government 
Procurement.  Although there are currently no  provisions on government procurement within 
CARICOM, CARICOM members have undertaken to devel op a protocol on this issue.  In this regard, 
there has been movement towards the developm ent of a regional strategy through country and 
regional analytical research, training workshops on  government procurement,  and cooperation with 
international development agencies.  Additionall y, under the CARICOM-Dominican Republic Free 
Trade Agreement, there is a provision calling fo r a future agreement on government procurement 
(Chapter II(4)(ii)). 
185. Procurement for Trinidad and Tobago government agencies is regulated by the Central 
Tenders Board (CTB), created under the Central Tenders Board (CTB) Ordinance (Act No. 22 of 
1961), which centralized procurement.  Although the CTB was meant originally to be the only 
procurement body, its exclusive authority has been eroded over time.  Act No. 36 of 1979 allowed the 
Government to act on its own behalf  for procurement without recourse to the CTB;  this authority is 
exercised by Cabinet.
73  Decentralization of the procurement regime has also taken place through the 
establishment of new statutory corporations and the removal of others from the purview of the CTB.  
Currently, there are 54 statutory corporations a nd agencies all conducting their own procurement. 
186. The operations of state-owned companies and statutory bodies are subject to monitoring by a 
Central Audit Committee, established within th e Ministry of Finance through Cabinet Minute 
No. 1,266 of 2001.  The Committee has responsibility for approving the issuance by all state agencies 
of contracts above TT$5 million (US$800,000), evaluating the procedures and practices of state 
agencies as they relate to the procurement of goods and services, and assessing whether state agencies 
are conforming to agreed guidelines when spending  public funds.  For contracts below TT$5 million, 
state agencies are required to submit the relevant details to the Ministry of Finance on a monthly 
basis. 
187. All contracts are subject to tendering, which ma y be selective or subject to open competition.  
The authorities indicate that 31% of CTB tenders were selectively invited in 2004, down from some 
50% reported in the previous Review in 1998.  The decision to use selective tendering is made by the 
CTB, subject to approval by the Minister of Fina nce.  The Minister's approval for selective tendering 
is not required in the case of consultants.  Selectiv e tenders are solicited from suppliers or contractors 
registered with the CTB.  Firms or individuals wi shing to be registered to supply goods and services 
to the Government must be incorporated or regi stered under the Business Na me Act.  Requests for 
selective tendering may be made by the procuring ag ency, and must be properly justified for approval 
by the CTB.  If selective tendering is approved, tenders are invited from names on the register. 
188. Competitive tenders are advertised publicly through a notice in the Trinidad and Tobago 
Gazette .  Competitive tenders are open to anyone, without  reference to nationality;  they are won by 
the lowest-evaluated bidder.  There is currently no preferential margin for local suppliers of goods and 
                                                      
73 The Government may act on its own behalf:  (a) as a result of agreement for technical or other 
cooperation with the Government of a foreign state;  (b) when it enters into a contract  with a wholly state-owned 
company;  (c) when it enters into a contract with a company for the purch ase of books for official purposes. Trinidad and Tobago WT/TPR/S/151/Rev.1 
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services, but consideration is being given to the de velopment of policy to encourage participation of 
small businesses.  In some cases, if tenders go to foreigners, a local agent may be required. 
189. Tenders received by the CTB are opened publicly  and forwarded to an evaluation team, which 
would make a recommendation to the Board on th e award of the contract.  In the case of 
consultancies, the two-envelope system is u sed, under which separate technical and financial 
proposals must be submitted.74  In the case of major projects, the Chief State Solicitor's office 
formally executes the contract.  The CT B publishes all awarded contracts in the Trinidad and Tobago 
Gazette  on a monthly basis, and submits copies of these contracts to the Auditor General.  The client 
Ministry or department is responsible for administering the contract. 
190. The CTB Ordinance and its amendments allow for the setting up of tenders 
committees/special ministerial committees within mi nistries and departments.  These committees are 
chaired by a member of the Directorate of the CTB and follow all CTB rules, regulations, and procedures.  Where the value of the acquisition is below a certain limit, the Committees can award the 
contract.  There are also limits below which Pe rmanent Secretaries and Department Heads can 
procure goods and services.  In 2004, these limits we re amended so that goods, works or services with 
a value not exceeding TT$1 million may be procured by Committees, and not exceeding TT$500,000 
by Permanent Secretaries and Depa rtment Heads.  The CTB handles all contracts above TT$1 million.  
In the case of consultancy contracts, Permanent Secretaries may award contracts up to TT$200,000, 
tenders committees contracts between TT$200,00 a nd TT$1 million, and the CTB contracts exceeding 
TT$1 million. 
191. The special ministerial tenders committees of re gional corporations may award contracts in 
the TT$50,000-100,000 range, wh ile the tenders committees may award contracts of between 
TT$100,000 and TT$500,000, and city/borough corpor ation's tenders committees have a financial 
range of TT$50,000-500,000 for the award of cont racts.  The Tobago House of Assembly has the 
same limits as a city/borough corporation.  The au thorities note that the Ministry of National Security 
is the only one that has a special ministerial comm ittee.  There is no procurement limit for this 
committee.  The Office Machines, Appliances and Furniture Committe e, a special committee of the 
CTB must approve all purchases of these goods, of whatever value. 
192. Contractors have the right of appeal against d ecisions or treatment considered inconsistent 
with the Ordinance, and to submit a complaint to the CTB or other procuring entity.  The authorities indicate that, since 1998, based on records, there have been three instances of appeals by contractors.  
Two of these were solved by the CTB:  in one in stance, the appeal was dismissed because the bid did 
not comply fully with the required specifications, and in the other the plaintiff was partly granted satisfaction.  In the third instance there was a judicial review;  the judge ruled that the specifications, 
that formed part of the tender documents were ille gal, null and void, and therefore ruled in favour of 
the plaintiff. 
193. A Procurement Reform Committee was est ablished in September 2003 to make 
recommendations with respect to the reform of th e government procurement system.  A Green Paper 
was issued by the Ministry of Finance in June 2004  as a result of the work of the committee.  The 
main stated objective of the reform is to enhance th e efficiency, effectiveness, and transparency of the 
                                                     
 
74 The technical proposal is evaluated first, a ranking is established and a preferred consultant 
recommended.  The CTB is required to approve the ranking of the technical proposals before the financial proposal of the highest ranked consultant may be opened and negotiations commenced. WT/TPR/S/151/Rev.1 Trade Policy Review 
Page 70 
 
 
procurement regime to achieve a system reflecting the principles of value for money, transparency, 
and accountability.75 
194. The call for a new procurement policy, as describ ed by the Government, stems from the need 
to extend a common regulatory framework to the w hole public sector.  Also, the new procurement 
policy envisages extending the current legal and regulatory framework, largely limited to the 
tendering stage, to include both the prior design stag e, in which needs are identified, scope of works 
determined, costs estimated, and bid packages prepared, as well as the subsequent implementation stage in which the performance of the contract is ma naged.  The Green Paper notes that reform is also 
needed to enhance the quality of governance;  strengthen and promote confidence in public 
institutions;  ensure that domestic procurement prac tices are in conformity with international best 
practice;  and guarantee substantial market share to local business. 
(vi) Trade-related intellectual property rights 
(a) Overview 
195. Trinidad and Tobago is a member of the World Intellectual Property Organization (WIPO) 
and a signatory to the major international agreem ents on intellectual property rights (Table III.12).  
Trinidad and Tobago is not a contracting party to the Rome Convention, or the Madrid Agreement for 
the Protection of Trademarks, nor a signatory of the Patents Law Treaty or the WIPO Copyright Treaty.  Trinidad and Tobago is a member of the International Union for the Protection of Industrial 
Property. 
Table III.12 
Trinidad and Tobago's membership in  international agreements on intellectual pr operty rights 
Convention Establishing the Worl d Intellectual Property Orga nization (1970), 16 August 1988 
Paris Convention for the Protection of Industrial  Property, Stockholm Text (1883), 1 August 1964 
Patent Cooperation Treaty (1970), 10 March 1994 
Strasbourg Agreement Concerning the Internationa l Patent Classification (1971), 20 December 1996 
Budapest Treaty on the Internati onal Recognition of the Deposit of Microorganisms for the Purposes of Patent Procedure (1977), 10 March 
1994 
Nice Agreement Concerning the Internationa l Classification of Goods and Services for the Purposes of the Recognition of Marks ( 1957), 
20 March 1996 
Locarno Agreement Establishing an International Classification for Industrial Designs, 20 March 1996 
Berne Convention for the Protection of Literary a nd Artistic Works, Paris Text (1886), 16 August 1988 
Convention for the Protection of Producers of Phonograms Against Un authorized Duplication of Their Phonograms (1971), 1 October  1988 
Vienna Agreement Establishing an Intern ational Classification of the Figurative Elements of Marks (1973), 20 March 1996 
Brussels Convention Relating to the Distribution of Programme-Carrying Signals Transmitted by Satellite 
Universal Copyright Convention, Paris Text (1974), 1 November 1996 
Nairobi Treaty for the Protection of the Olympic Symbol, signe d but not ratified 
Trademark Law Treaty, 16 April 1998 
Union for the Protection of New Pl ant Varieties (UPOV), 30 January 1998 
 
Source:  WIPO, and Government of Trinidad and Tobago. 
196. During the period under review, domestic laws regarding intellectual property rights have 
been further updated in order to bring legisla tion into line with the TRIPS Agreement.  The 
Intellectual Property (Miscellaneous Amendments ) Act, 2000 (Act No. 18 of 2000) introduced 
amendments with respect to geographical indicati ons, patents, protection against unfair competition, 
                                                      
75 Ministry of Finance (2004c). Trinidad and Tobago WT/TPR/S/151/Rev.1 
 Page 71 
 
 
layout-designs of integrated circuits, copyright, an d new plant varieties.  The Patents (Amendment) 
Act, 2000 (Act No. 54 of 2000) introduced modifi cations to the Patents Act, 1996.  Trinidad and 
Tobago's intellectual property legislation w as reviewed by the TRIPS Council in 2000.76 
197. Trinidad and Tobago's legislation provides TRI PS-plus protection in certain areas, since, 
under a Memorandum of Understanding between the G overnment of Trinidad and Tobago and the 
Government of the United States of America Concer ning Protection of Intellectual Property, signed in 
September 1994. 
198. The administration of intellectual property laws in Trinidad and Tobago is under the authority 
of the Intellectual Property Office of Trinidad  and Tobago (IPO), created in December 1997 under 
Section 3 of the Patents Act, 1996, under the Ministry  of Legal Affairs.  Examination of patents and 
industrial designs, and integrated circuits, and registration of trad e marks, geographical indications, 
and new plant varieties are administered by the Cont roller at the IPO.  The IPO is also mandated to 
provide general and procedural information, acceptan ce of all documents relating to applications for 
an IPR, make patent information available to the public, and conduct opposition hearings in relation to 
trade mark applications, industrial designs, integrated  circuits, and new plant varieties.  There are no 
opposition hearings for patents.  Matters of contentio n for patents are referred to the High Court, with 
the possibility of appeal to the Court of Appeal and further to the Judicial Committee of the Privy 
Council. 
199. Licensing of intellectual property of all types is allowed.  Royalties repatriated are subject to 
withholding tax. 
(b) Trade marks 
200. Legislation on trade marks is contained in the Trade Marks Act of 1955 (Chapter 82:81), as 
amended by Act No. 17 of 1994, Act No. 25 of 19 96, and Act No. 31 of 1997.  The 1994 amendment 
introduced the Nice Agreement's international classification of goods and services;  the 1996 
amendment extended the scope of protection granted to registered marks and introduced protection for 
well-known marks;  the 1997 amendment introdu ced procedures regarding border measures. 
201. Trade mark legislation provides for the registra tion of trade marks, service marks, collective 
marks, and certification marks of both goods and serv ices.  The definition of a trade mark covers the 
packaging of goods or their shape.  The term of pr otection is ten years, renewable within six months 
of expiry for further periods of ten years.  While u se is not a pre-requisite for renewal, a mark may be 
removed from the Register either by the Court or th rough an application made to the IPO Controller 
by an interested party if non-use fo r the preceding five years is proven. 
202. The Act limits trade mark infringement to use of  a similar mark in relation to any goods in 
respect of which a mark is registered;  however, this does not exclude infringement by the use of a 
similar mark for similar or related goods.  Crim inal prosecution can be brought in cases of 
unauthorized use of registered marks, including use of well-known marks.  Customs authorities are 
authorized to seize goods coming into Trinidad and Tobago in order to prevent goods infringing 
marks from entering the country. 
(c) Patents 
203. Patent legislation in force in Trinidad and Tobago is contained in the Patents Act, 1996 
(Act No. 21 of 1996), the Patents Rules, 1996, and the Patents Amendment Act, 2000.  Under the 
                                                      
76 WTO document IP/Q/TTO/1, IP/Q2/TTO/1, IP/Q3/TTO/1, IP/Q4/TTO/1, 1 August 2000. WT/TPR/S/151/Rev.1 Trade Policy Review 
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Patents Act, 1996, acceptance of an application fo r registration is based on the internationally 
accepted criteria for registration of universal novelty, inventive step and industrial applicability, along 
with a full search and examination procedure.  Th e term of protection is 20 years with no possibility 
of extension.  The Patent Act, 1996 introduced a provision for a utility certificate that affords 
protection to an owner of a useful innovation who may otherwise be unable to fulfil the criteria to 
obtain a patent.  The criteria for the grant of a utilit y certificate is novelty and industrial application.  
An applicant for a utility certificate may apply to convert the application fo r a patent under certain 
circumstances.  The period of protection for a utilit y certificate is ten years from the date of filing. 
204. Patent applications must be accompanied by a description of the invention; there is an 
application fee of TT$2,000.  Patents can also be filed under the Patent Cooperation Treaty (PCT), of 
which Trinidad and Tobago is a member.  For applica tions under the PCT, entry can be effected by an 
agent submitting a letter stating that his client wishes to enter the National Phase in Trinidad and 
Tobago together with the application fee. 
205. The Patents Amendment Act, 2000 introduced legi slation giving patent holders who were 
granted a patent before the entry into force of Pa tents Act, 1996, 12 months to apply for a patent for 
the same invention under the Patents Act, 1996.  Th e same right was granted in the case of pending 
applications. 
206. Patent law includes provisions for granting a compulsory licence but no such licences have 
been granted to date.  Licences must be generally  granted through a Court order after the Court is 
satisfied that the person applying for the licence h as made efforts to obtain a licence from the patentee 
on reasonable commercial terms and conditions within  a reasonable time, but has failed to do so.  
Decisions on compulsory licences may also be ma de by a Court on grounds of insufficient or 
unreasonable market supply in Trinidad and Tobago .  Evidence of sufficient supply of the market 
does not require that the patented goods or th e goods made by the patented process be locally 
manufactured;  imports of patented goods into Trinidad and Tobago may used as evidence of sufficient supply.  Decisions on compulsory licences on grounds of public interest or infringement of 
competition law may be taken by the Minister of Le gal Affairs and are subject to judicial review.  
Compulsory licences granted by the Court are subject  to review by the Court of Appeal, and final 
appeal to the Judicial Committee of the Privy Council.  The law mandates that a reasonable remuneration, having regard to the economic value of the licence, be granted by the Court, even in the 
case of a licence granted as a remedy against an an ti-competitive practice.  The possibility of judicial 
review applies also to decisions relating to the remuneration.  The Patent Act, 1996 does not 
contemplate the possibility of cross-licensing in the event of dependent patents. 
207. Authorized parallel imports are not prohibited under the Patents Act.  The Act provides 
expressly for national exhaustion  of rights. 
(d) Industrial designs 
208. The protection of designs is regulated by th e Industrial Designs Act, 1996 (Act No. 18 of 
1996).  Protection is granted for designs that are ne w and not contrary to public order or morality.  
The Act provides protection for designs that satisfy the requirements of universal novelty and of conformity with public order and morality.  The definition of "design" includes aesthetic quality while 
excluding features in the design engineered exclusiv ely to obtain a technical result.  The term of 
protection is five years, renewable for two further, consecutive five-year periods. Trinidad and Tobago WT/TPR/S/151/Rev.1 
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(e) Copyright 
209. Copyright is regulated by the Copyright Act, 1997.  Literary, musical, artistic, and dramatic 
works may be protected by copyright provided that su ch work is original and protection is irrespective 
of its mode or form of expression.  There are no registration requirements to secure protection of 
copyright in Trinidad and Tobago. 
210. The Act provides copyright protection to collective works.  Computer software is protected as 
a derivative work.  Copyright in audio-visual pr oduction made by foreign performers and foreign 
producers as well as neighbouring rights in a broadcast  made by a foreign broadcasting organization 
are also protected under the Act.  Copyright protection is for the life of the author plus 50 years 
(Sec 19 (1) Copyright Act, 1997).  Collective works and audio-visual work are protected for 75 years 
from the date on which the work was first published,  or 100 years from the making of the work, if the 
work was neither made available to the public nor pu blished before 25 years after its making.  Parallel 
imports of copyrighted goods are not allowed. 
211. The Act also provides penalties for infringement  of copyright, which, in accordance with 
Section 41 of the Copyright Act 1997, on summary conviction may lead to a fine of TT$100,000 and 
to ten years imprisonment.  The author or owner of any protected work that has been infringed is 
entitled to damages commensurate w ith the injury suffered and the Court may, in the exercise of its 
discretion, order the destruction of infringing copies. 
(f) Trade secrets and unfair competition 
212. The Protection Against Unfair Competition Act, 1996 provides for the protection of trade 
secrets and from unfair competition within a commercial and industrial setting.  The Act provides 
protection against acts including:  damaging anothe r's goodwill or reputation;  causing confusion with 
respect to another's enterprise;  misleading the public; discrediting another enterprise or activities;  
and disclosure, acquisition or use of secret information.  No matters ha ve gone to court with respect to 
this Act. 
(g) Geographical indications 
213. The Geographical Indications Act, 1996 introduced  protection for geographical indications in 
Trinidad and Tobago.  The subject matter of protection goes beyond appellations of origin, and 
includes protection for indications used to designate  a product that originates from a particular region 
and whose quality, reputation or characteristics are essentia lly attributable to that region.  Protection is 
further available irrespective of registration.  Cr iminal sanctions may be imposed upon persons who 
deliberately and wrongfully use geographical indications. 
214. The Intellectual Property (Miscellaneous Amen dments) Act, 2000 amended the Geographical 
Indications Act to allow the use of foreign geographical indications identifying wines or spirits in connection to goods or services by an y national or resident of Trinidad and Tobago who has used the 
indication continuously in connection with the sa me goods or services for at least ten years preceding 
15 April 1994;  or in good faith preceding that date .  No applications have been filed under the Act. 
(h) Layout-designs of integrated circuits 
215. The Layout-Designs (Topographies) of Integrated Ci rcuits Act, 1996 (Act No. 19 of 1996) as 
amended by the Intellectual Property (Miscellaneous Amendments) Act, 2000, protects layout-designs 
of integrated circuits against reproduction, impor tation, sale or other distribution in a commercial 
setting.  The Act provides protection for designs or circ uits that are original within the context of the 
Act, provided the layout-design is the result of the creator's own effort and is not commonplace 
among creators at the time of creation.  The term of protection is ten years either from the date of first WT/TPR/S/151/Rev.1 Trade Policy Review 
Page 74 
 
 
commercial exploitation or, if not yet commercial, fr om the filing date.  No applications have been 
filed under the Act. 
(i) Plant varieties 
216. The Protection of New Plant Varieties Act, 1996, which came into force on 1 December 1997 
grants plant breeders' rights in respect of new plan t varieties and related matters.  A variety under the 
Act must be new, distinct, uniform, and stable and mu st be registered with the IPO to obtain breeders' 
rights.  Registration is open to nationals, residents,  and foreign nationals of a country party to the 
International Convention for the Protection of New Plant Varieties (UPOV), or of a country that 
grants reciprocity of treatment to Trinidad and Tobago.  The term of protection is either 15 or 
18 years, depending on the species. 
(j) Enforcement 
217. Enforcement of rights in general is provide d through a combination of legislation and 
common law.  Intellectual property rights in Trin idad and Tobago are private rights and hence the 
onus of proving infringement lies with the right holder.77 
218. Trinidad and Tobago's intellectual property ri ght legislation does not have provisions on 
administrative procedures to deal with infringement .  In the case of civil proceedings, the Supreme 
Court of Judicature, comprising the High Court of Justice and the Court of Appeal, with final appeal to the Judicial Committee of the Privy Council ha ve jurisdiction over infringement cases.  For 
criminal acts of infringement, jurisdiction is under the Magistrates' Court, in respect of summary 
offences, the Criminal Assizes, in respect of indict able offences and (on appeal) the Court of Appeal;  
final appeal is with the Judicial Committee of th e Privy Council.  Remedies include:  injunctions;  
damages, including recovery of profits, and expenses,  including attorney's fees;  and destruction or 
other disposal of infringing goods and ma terials/implements for their production. 
219. Courts may impose provisional measures, including border measures.  Under common law, a 
right holder who has valid grounds for suspecti ng that imported goods infringe any intellectual 
property right may apply to a Court for an order for the suspension by the Customs authorities of the 
release into free circulation of such goods.  Under the Copyright Act, 1997, Customs may seize 
imported copies of published copyright material (pub lished works or sound recordings) if a notice of 
objection to importation of the copies has been give n to the Comptroller of Customs and Excise.  
While deciding the infringement case, the Court may order that the seized copies or goods be released to their importer or designated owner subject to condi tions.  Provisions with respect to enforcement of 
border measures with respect to copyright are regulated by the Copyright (Customs) 
Regulations 2000. 
220. The Trade Marks Act also allows Customs to seize infringing trade mark goods imported into 
Trinidad and Tobago in respect of which a notice of  objection has been filed with the Comptroller of 
Customs and Excise by the registered owner of a trade mark.  However, although the Trade Marks Act makes provision for border measures as outlined  above, there are no regulations to implement 
these provisions. 
221. Enforcement actions must be initiated by the intellectual property right owner or exclusive 
licensee.  There is no provision requiring ex officio  action by Customs, which is not empowered to 
order remedies for infringement. 
                                                     
 
77 WTO document IP/N/6/TTO/1, 13 April 2000.