WT/TPR/S/203 Trade Policy Review 
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III. TRADE POLICIES AND PRACTICES BY MEASURE 
(1) OVERVIEW  
1. Tariffs are the main instrument of border prot ection in Barbados.  It applies the CARICOM 
Common External Tariff (CET) with exceptions.  Ba rbados' average applied MFN tariff was 16.2% in 
2007, slightly lower than its level in 2002, but it is among the highest within CARICOM.  Effective 
tariff protection is further increased by a range of tariff exemptions granted to local producers.  
Barbados' average applied tariff on agricultural pr oducts (33.7%, WTO definition) is much higher 
than on other goods (12.8%).  During the period unde r review, tariffs were raised to 60% on a number 
of domestically produced manufactures, and lowere d on certain agricultural products as a result of 
Uruguay Round commitments to reduce out-of-quota ta riffs.  Additional charges were maintained 
solely on imports:  an environmental levy an d, (between 2005 and 2007), a cess tax;  the latter 
increased import duties by close to six percentage points on a temporary basis. 
2. Barbados has bound all of its tariffs except on fi sh and fish products.  Agricultural products 
(WTO definition) are bound at rates of at least 100% , with other products bound at rates of at least 
70%.  Barbados also bound other duties and charges, at 70% or higher. 
3. As a result of past reforms, Barbados's import procedures are relatively simple;  all importers 
must be registered and the average time for imports to clear customs is two days when agencies other 
than customs are involved.  Barbados uses the tran saction value as the basis for customs valuation;  
under-invoicing continues to be a concern for the au thorities.  Barbados requires import licences for a 
range of products, with different licensing regi mes applying to imports from CARICOM and other 
countries. 
4. Barbados has not implemented anti-dumping measures, but maintains a countervailing 
measure against milk imports from Trinidad and Tobago.   It is delaying updating its related legislation 
to ensure that it is compliant with CARICOM' s Single Market and Economy.  Barbados has no 
safeguards legislation nor has it adopted safeguard measures. 
5. A joint government-private-sector agency is  responsible for the adoption of technical 
regulations and standards.  Enforcement of the fe w technical regulations that exist in Barbados 
remains a challenge, and the Government is seekin g to strengthen its monitoring and enforcement 
capacity.  Barbados has made only one SPS notificati on to the WTO, which was in 2002;  still to be 
notified is the new Plant Protection Act, which entere d into force in 2007.  It is not clear to what 
extent SPS measures are established on the basi s of an evaluation of the actual risks. 
6. The proceeds of a levy on cotton exports is distributed among producers;  no other export 
taxes are applied.  No other export restrictions ar e applied for economic reasons.  As in 2002, exports 
are still promoted via a wide array of fiscal a nd other incentives programmes.  For five of these 
programmes Barbados has requested and obtained the extension provide d for under Article 27.4 of the 
SCM Agreement.  Benefits take mostly the form  of tax holidays.  In addition to export-support 
programmes, producers of goods and services may benefit from tax breaks or other forms of 
assistance.  Although the direct fiscal cost of su ch assistance does not appear to be high, reassessing 
the many incentive programmes in place with a view  to their possible rationalization could contribute 
to greater transparency and efficiency in their use, reduce the distortion of incentives, and help 
address Barbados' fiscal situation. 
7. Since its previous review, Barbados has introduced comprehensive competition policy 
legislation, which is an important step given th e small size and high con centration of its domestic 
market. Barbados WT/TPR/S/203
 Page 23 
 
 
8. The Government has shareholdings in a number of commercial entities in sectors such as 
agriculture, utilities, transport, financial services, and tourism.  State trading is limited to imports of 
poultry wings.  Certain state companies are de facto  sole traders:  one company is the only exporter of 
crude petroleum and the sole importer of diesel, gasoline, and fuel oil. 
9. Barbados is not a party to the Plurilatera l Agreement on Government Procurement.  
Government procurement, which represents some 8% of GDP, relies mostly on foreign goods and 
services given the small size of the economy.  Contracts above BDS$100,000 (US$50,000) are filled 
by open tender.  The adjudicating criterion is the "lowest evaluated tender", considering, apart from 
the price, such factors as the guarantee of suppl y, completion time, and transportation costs.  
Procurement for smaller amounts is mostly from re gistered suppliers, who must be domiciled in 
Barbados.  The legislation does not grant preferential margins to local suppliers. 
10. Barbados has enacted legislation that covers  all major areas referred to in the TRIPS 
Agreement.  Barbados' IPR-relate d legislation was reviewed by the WTO TRIPS Council in 2001.  
The legislation was amended in 2006 to make it more  compatible with the provisions of the TRIPS 
Agreement. 
(2) MEASURES DIRECTLY AFFECTING IMPORTS  
(i) Procedures 
11. There have been no changes since 2002 to the main legislation governing customs 
procedures, which remains the Customs Act (Cap. 66) of 19621 and the Customs Regulations of 1963, 
as amended.  The Barbados Customs and Excise De partment is responsible for customs procedures.2  
Barbados is a member of the World Customs Organization. 
12. Imports can be cleared by the importer or by a licensed broker.  Importers must be registered 
with the Customs Department.  No registration f ees are charged.  Import declarations (Barbados 
Customs Goods Declaration Form C63) must be accompanied by up to seven documents:  a 
commercial invoice; a carriers bill of lading or airw ay bill;  a declaration of value form (C60) for 
goods valued over BDS$2,500;  a certificate of origin for CARICOM goods;  an import licence if 
required;  and a health and sanitary certificate if re quired.  A packing list may be required by customs 
when goods are physically examined. 
13. Barbados migrated to the ASYCUDA++ system in 2005.  The authorities have reported 
speedier processing of documentation as well as improve d statistical data, and clearer depiction of 
revenue figures and document tracing.   Import documentation may be sent electronically in advance.  
The time taken for imports to clear customs varies:  There is a three-lane system for imports:  a green 
lane, where imports may pass through rapidly withou t inspection;  a yellow lane, where imports are 
subject to documentary inspection;  and a red lane wh ere they are also subject to physical inspection.  
The authorities report that around 30% to 40% of imports are subject to documentary and/or physical inspection;  and when other agencies are involve d, the average time for goods to clear customs is 
around two days.  The authorities confirm that Barba dos has no PSI requirement s.  In 2008 Barbados 
set up a Post Clearance Audit Unit for audits on companies and brokers identified by Customs. 
                                                     
 
1 The Customs Act.  Viewed at:  http://www.bar badosbusiness.gov.bb/miib/Legislation/documents/ 
customs_act_cap66.pdf.  Customs Regulations (1963). 
2 The Barbados Customs and Excise Department online information.  Viewed at:  http://customs. 
gov.bb. WT/TPR/S/203 Trade Policy Review 
Page 24 
 
 
14. As reported in Barbados's prev ious Review, permission may be granted to take delivery of 
goods pending payment of duties and/or other tax es once a bond, guaranteed by a commercial bank or 
insurance company, is executed.  Duties and taxes must be paid within ten days after the granting of 
the permission. 
15. Any person aggrieved by a Customs decision, including on the value of imports, may request 
the Comptroller of Customs to undertake a revi ew.  Further avenues of appeal include the 
Administration Appeal Tribunal and the High Court.  Decisions of the High Court may be appealed to 
the Court of Appeal.  The authorities note that valuat ion is the main source of disputes in the customs 
area:  during the review period one case was before the High Court (in 2006) regarding the 
undervaluation of motor vehicles;  this was won by Customs. 
(ii) Customs valuation 
16. Legislation governing customs valuation is contained in the Customs Act, Cap. 66.3  T h e  
Second Schedule to the Act contains the rules fo r determining customs value.  These follow the 
sequence laid out in the WTO rules on customs valua tion.  The use of minimum values is prohibited.  
The authorities note that, in practice, the transacti on value is used on average for 90% of imports. 
17. At end 2007, Barbados had not submitted replies to the checklist of issues on the 
implementation and administration of the customs valuation agreement.4 
18. The Customs Department remains concerned a bout the practice of under-invoicing, and the 
value of certain products is routinely verified be fore importation is allowed.  These products include:  
all used motor vehicles, as well as locally produ ced CDs, records, and tapes (sent overseas for 
pressing), motor vehicle parts, and marine and sea craft.  Pre-clearance valuation involves 
documentary checks, interviews, requests for additi onal information, and physical examination of 
goods.  The Customs Department is responsible for le vying fines:  no fines have yet been levied for 
under-invoicing, instead individuals are requested to pay the additional duty when under-invoicing has been found. 
(iii) Rules of origin 
19. Barbados does not have non-preferential rules of origin.  It maintains preferential rules of 
origin for CARICOM origin imports;  and rules of origin provisions are also contained in 
CARICOM's preferential schemes with third countries  (Table III.1).  These have not been notified by 
Barbados to the WTO.
5  In most of these agreements, while goods must generally be shipped directly 
between parties, transit through third co untries is permitted under certain conditions. 
                                                      
3 Customs Act, Cap. 66.  Viewed at:  http://bar badosbusiness.gov.bb/miib/Legislation/documents/ 
customs_act_cap66.pdf. 
4 WTO document G/VAL/W/161/Rev.1, 16 October 2007. 
5 WTO document G/RO/65, 30 November 2007. Barbados WT/TPR/S/203
 Page 25 
 
 
Table III.1 
Rules of origin applying to CARICOM countries 
Agreement/country Rules 
CARICOM Goods must have been wholly obtained or produced within CARICOM (intra-CARICOM 
accumulation applies).  Goods produced within CARI COM wholly or partly from materials imported 
from third countries must have been substantially transformed.  Generally substantial transformation 
may be achieved by a change of ta riff heading, or may be defined specifically for each tariff heading 
as set out in Part A of the List in Schedule II of  the CARICOM Treaty.  Barbados is expecting to 
implement the rules of origin contained in th e Amended Schedule 1 of the revised Treaty of 
Chaguaramas, based on  HS 2007 in August 2008. 
CARICOM–Colombia Rules of origin on imports into Barbados (as a CARICOM MDC) from Colombia only apply to a 
limited number of goods listed in the Agreement.  Rule s of origin on imports are set out in Article 9 of 
the Agreement, and in Annex III to the Protocol Amending the Agreement, effective since June 1998.  
Substantial transformation is generally determined by  a change in tariff classification.  Accumulation 
among parties applies. 
CARICOM–Cuba Rules of origin on imports into Barbados (as a CARICOM MDC) from Cuba  only apply to the specific 
goods listed in Annex II-IV to the Agreement.  Rule s of origin are set out in Annex VI to the 
Agreement.  Goods must be wholly obtained or pr oduced in the territories of the parties (accumulation 
among parties applies).  Otherwise, products whic h incorporate parts from third countries must 
undergo a change in tariff classification and value of  materials used from third countries must not 
exceed 50% of the f.o.b price of the goods. 
CARICOM–Dominican Republic Rules of Origin are set out in Appendix I to Anne x I of the Agreement.  Goods must be wholly 
obtained or produced in the territori es of the parties (accumulation am ong parties applies).  Otherwise, 
products which incorporate parts fr om third countries (which account for over 7% of the transaction 
value) must in most cases undergo a change in tariff  classification.  For chemicals, plastics and some 
fertilisers, the criteria for substantial transformati on is that a chemical reaction or purification must 
have taken place.  Origin is determined in some sp ecific cases by a regional value content as specified 
in an attachment to Appendix 1. There are also some  instances where rules of origin criteria have yet 
to be developed. 
 
Source : http://www.crnm.org/bilateral. htm#CARICOM-Canada;  http://www. sice.oas.org/agreements_e.asp. 
(iv) Tariffs 
(a) MFN applied tariffs 
20. Barbados' average applied tariff was 16.2% in 2007, essentially unchanged since its last 
Review (16.5% in 2001).  Import duties accounted for 7.8% of Government revenue in 2006/07. 
21. Barbados' tariff schedule is based on the Ha rmonized Commodity Description and Coding 
System.  The tariff, as applied in December 2007, comprised 6,890 tariff lines at the eleven-digit level 
(Table III.2 and Table III.3).  Barbados levies customs duties on the c.i.f. value of imports. 
Table III.2 
Structure of the tariff, 2007 
(Per cent) 
1. Total number of tariff lines 6,890 
2. Non- ad valorem  tariffs (% of all lines) 0.7 
3. Non- ad valorem  tariffs with no AVEs (% of all lines) 0.7 
4. Tariff quotas (% of all lines) 0.0 
5. Duty-free lines (% of all lines) 4.9 
6. Average rate of dutiable tariff lines (%) 17.0 
7. Domestic tariff "peaks" (% of all lines)a 6.2 
8. International tariff "peaks" (% of all lines)b 30.6 
9. Bound tariff lines (% of all lines) 97.3 
a Domestic tariff peaks are defined as those 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 Barbados. WT/TPR/S/203 Trade Policy Review 
Page 26 
 
 
22. The simple average MFN tariff in 2007 was 16. 2%.  The average MFN tariff for agricultural 
products (WTO definition) was 33.7% (down from 36.7% in 2001) and 12.8% for non-agricultural 
products (12.6% in 2001).  Tariff rates range from zero to 216% for agricultural products, and from 
zero to 145% for non-agricultural products.  The 145%  tariff rate for non-agricultural products is 
applied on certain fish6, other manufactured products attract tariffs of 117% and below. 
Table III.3 
Summary analysis of the MFN tariff, 2007  
MFN 
Description No. of 
lines Average 
(%) Range 
(%) Coefficient 
of variation 
(CV) Final bound 
average 
(%) 
Total 6,890 a 16.2 0 - 216 1.5 87.3 
HS 01-24 1,249 36.3 0 - 216 1.2 111.5 
HS 25-97 5,641 11.8 0 - 117 1.2 82.8 
By WTO category      
WTO Agriculture 1,149 33.7 0 - 216 1.3 110.9 
 - Animals and products thereof 164 66.5 0 - 184 1.1 134.8 
 - Dairy products 24 48.2 5 - 141 1.3 115.4 
 - Coffee and tea, cocoa, sugar etc. 184 22.1 0 - 135 1.0 100.8 
 - Cut flowers, plants 56 10.6 0 - 40 1.3 100.0 
 - Fruit and vegetables 300 42.2 0 - 216 1.0 109.1 
 - Grains 29 15.0 0 - 40 0.8 100.0 
 - Oil seeds, fats and oils and their products 101 20.5 0 - 158 1.3 131.6 
 - Beverages and spirits 136 44.8 5 - 141 0.9 102.6 
 - Tobacco 10 5.0 5 - 5 0.0 100.0 
 - Other agricultural products n.e.s. 145 6.1 0 - 40 1.1 100.4 
WTO Non-agriculture (incl. petroleum) 5,741 12.8 0 - 145 1.3 82.4 
 - WTO Non-agriculture (excl. petroleum) 5,714 12.8 0 - 145 1.3 82.1 
 - - Fish and fishery products 186 39.5 0 - 145 1.1 100.0 
 - - Mineral products, precious stones a nd precious metals 399 12.6 0 - 60 1.2 78.2 
 - - Metals 730 7.5 0 - 60 0.9 70.3 
 - - Chemicals and photographic supplies 1,043 7.9 0 - 60 0.9 70.7 
 - - Leather, rubber, footwear a nd travel goods 188 11.0 0 - 60 0.9 73.0 
 - - Wood, pulp, paper and furniture 335 12.6 0 - 60 1.1 70.0 
 - - Textile and clothi ng 996 17.6 0 - 117 1.1 70.1 
 - - Transport equipment 447 18.6 0 - 45 1.0 191.8 
 - - Non-electric machinery 593 6.6 0 - 60 0.9 73.3 
 - - Electric machinery 270 10.4 0 - 60 0.8 76.5 
 - - Non-agriculture articles n.e.s. 527 15.9 0 - 70 0.9 77.3 
 - Petroleum 27 7.5 0 - 40 1.3 151.5 
By ISIC sector b      
Agriculture and fisheries 472 31.3 0 - 216 1.2 104.9 
Mining 110 7.7 0 - 50 1.4 73.4 
Manufacturing 6,307 15.2 0 - 184 1.5 86.4 
By HS section      
  01  Live animals & products 352 45.1 0 - 184 1.1 120.6 
  02  Vegetable products 441 29.5 0 - 216 1.3 105.3 
  03  Fats & oils 53 33.6 5 - 158 0.9 158.0 
  04  Prepared food etc. 403 37.2 0 - 184 1.3 108.0 
  05  Minerals 193 8.3 0 - 60 1.2 85.5 
  06  Chemical & products 978 7.3 0 - 60 0.9 72.4 
  07  Plastics & rubber 250 9.2 0 - 60 0.8 72.5 
  08  Hides & skins 89 14.5 5 - 60 1.1 75.4 
  09  Wood & articles 124 9.7 0 - 20 0.6 70.0 
  10  Pulp, paper etc. 181 11.0 0 - 60 1.3 70.0 
  11  Textile & articles 980 17.2 0 - 117 1.1 71.0 
  12  Footwear, headgear 66 16.2 0 - 20 0.4 70.0 
  13  Articles of stone 182 10.6 0 - 60 0.8 71.0 
  14  Precious stones, etc. 62 29.9 0 - 60 0.8 105.9 
Table III.3 (cont'd) 
                                                      
6 Yellow fin tuna, dolphin, flying fish, kingfish, swor dfish, blue marlin, marlin, sailfish, and spearfish. Barbados WT/TPR/S/203
 Page 27 
 
 
MFN 
Description No. of 
lines Average 
(%) Range 
(%) Coefficient 
of variation 
(CV) Final bound 
average 
(%) 
  15  Base metals & products 722 7.9 0 - 60 0.9 70.3 
  16  Machinery 896 8.1 0 - 60 0.9 74.9 
  17  Transport equipment 458 18.4 0 - 45 1.0 188.9 
  18  Precision equipment 249 13.5 0 - 60 1.1 78.0 
  19  Arms and ammunition 24 38.1 0 - 70 0.7 116.0 
  20  Miscellaneous manufacturing 179 19.9 0 - 60 0.8 70.4 
  21  Works of art, etc. 8 20.0 20 - 20 0.0 70.0 
By stage of processing      
First stage of processing 906 25.7 0 - 216 1.4 95.1 
Semi-processed products 1,902 6.1 0 - 60 0.8 71.7 
Fully-processed products 4,082 18.8 0 - 184 1.4 93.1 
 
a Includes 47 lines for which no AVE's were available and 5 missing tariff lines. 
b ISIC (Rev.2) classification, excluding electricity (1 line). 
 
Source:  WTO Secretariat estimates, based on data provided by the authorities of Barbados. 
23. The vast majority of tariff rates are ad valorem ; specific rates apply on 47 lines, which 
correspond mostly to alcoholic beverages.  These ra tes have not changed since Barbados' previous 
review.  Ad valorem  equivalents of non- ad valorem  rates were not provided by the authorities;  as 
noted in Barbados' previous review, specific rates appear to offer high tariff protection in the case of 
alcoholic beverages.7 
24. Tariff escalation is negative between raw and semi-processed products, but positive between 
semi-processed and processed  products (Table III.3). 
25. As reported in Barbados' previous Review , Barbados has implemented the CARICOM 
Common External Tariff (CET) on imports from non- CARICOM members.  There is a tariff ceiling 
of 20% for non-exempt industrial goods and 40% for non-exempt agricultural goods.8  Barbados has 
scheduled a number of minimum duty rates in List C of the CET, which contains products whose MFN (extra-CARICOM) duties are higher than CET ra tes and which may be modified at the national 
level. 
26. In May 2001, Barbados applied to COTED to increase its applied tariffs on extra-CARICOM 
imports on a number of mainly manufactured products  to 60% (according to the authorities some of 
these rates have since been lowered).  A list of  these products was not available, however, in 
Barbados' 2007 MFN tariff there were 224 tariff lines w ith applied rates of 60%, which related mainly 
to HS Sections 10, 11, 14, and 20. 
(b) Bound tariffs 
27. In the Uruguay Round, Barbados bound all its tariffs except on fish and fish products.  Most 
agricultural products (WTO definition) are bound at fi nal rates of at least 100%, with other duties and 
charges bound at 70%;  for some 40 items, final bound tariff rates range from 110% to 233%, with 
other duties and charges bound at rates of over 170% .  Tariffs on most non-agricultural products are 
bound at rates of at least 70%, with other duti es and charges bound at 200%;  certain items are bound 
at higher rates, including petroleum products, soap and detergents, fireworks, film, tyres, precious 
                                                     
 
7 WTO document WT/TPR/S/101, 10 June 2002, Table AIII.1.  The 57 tariff lines subject to specific 
duty rates in this table are in HS96;  under HS 2002, 47 lines are subj ect to specific rates. 
8 WTO document WT/TPR/S/101, 10 June 2002. WT/TPR/S/203 Trade Policy Review 
Page 28 
 
 
stones, and motor vehicles.  Tariffs on motor vehicles are bound at 247% (final rate in 2000), with 
other duties and charges bound at 346%. 
(v) Other charges affecting imports 
28. Barbados continues to charge an environmental le vy on the c.i.f. value of imported goods (but 
not on domestic products).9  The levy is raised at a general rate of 1.5%.  A rate of 2% is levied on the 
value of goods imported in containe rs made of plastic, glass or meta l; on goods imported in containers 
made of paperboard; and on  empty containers made of  plastic, glass, metal or paperboard. Some items 
are subject to specific rates:  motor vehicles (BDS$150 per vehicle);  tyres (other than motor cycle or 
bicycle tyres) (BDS$10 per tyre);  motor cycle and bicycle tyres (BDS$1 per tyre);  refrigerators, 
freezers, certain stoves, washing machines, and dishwashing machines (BDS$15 per item);  television 
sets, mattresses, and electric accumulators (B DS$10 per item).  This tax does not apply to 
domestically produced goods.  The stated purpose of this  levy is to defray the costs of the disposal of 
refuse generated by the use of goods imported in to Barbados, and to preserve and enhance the 
environment.  Refunds are available for imported goods that are re-exported. 
29. A wide range of waivers from the environmenta l levy are available to importers under the 
Duties, Taxes and Other Payments  (Exemption)(No.22) Order (1997)10 and the Special Development 
Areas Act (see Chapter IV(4)(v)). 
30. In September 2005, Barbados introduced a Cess tax on imports originating in non-CARICOM 
members.  This was imposed at a rate of 3% (with  a wide range of exemptions), and initial intention 
was that it should be terminated after 18 months.  The rate was raised to 6% in 2006.  Revenues from 
this tax were directed to the Export Promotion a nd Marketing Fund.  The Cess tax was withdrawn at 
end-February 2007.  As noted by the authorities, th e Cess had partly contributed to a decrease in 
retained imports to Barbados, as well as to the steep increase in food prices.11 
31. The standard VAT rate applied to most goods and services is 15%;  this remains unchanged 
since Barbados's Review in 2002.  It is applied on the c.i.f. customs value plus the sum of import 
duties and taxes.  Some items are subject to conces sional rates and others are zero-rated;  exemptions 
and waivers also apply (Table III.4). 
                                                      
9 The Environmental Levy Act, CAP. 70 of the Laws of Barbados. 
10 Exemptions apply to:  diplomats and returning nationals; the Caribbean Development Bank;  
international business companies;  foreign sales corporations;  approved enterprises under the Fiscal Incentives 
Act;  companies involved in the recycling of waste;  hotels within the meaning of the Hotels Aids Act;  
government departments and educational institutions;  statutory corporations;  the Barbados Light and Power 
Company Ltd;  manufacturers registered with the Customs and Excise Department;  individuals or companies 
exempt under the Duties, Taxes and Other Payments Act;  goods specified in section B of Part II of the Customs Tariff;  articles imported by approved enterprises for the purposes of the Fiscal Incentives Act;  commodities 
certified by the Chief Agricultural Officer for use in agri culture and fisheries, including duty-free vehicles for 
use in the agricultural industry;  goods purchased under the Hotel Refurbishment Scheme;  equipment and appliances for use by disabled persons;  certain goods returned to Barbados;  and vehicles imported by the 
Barbadian members of the West Indies Cricket Team. 
11 Government of Barbados, (2007).  Retained imports refers to imports which are retained in 
Barbados, rather than being imported for processing and re-exportation. Barbados WT/TPR/S/203
 Page 29 
 
 
Table III.4 
VAT rates, 2007 
 Rate applied Applied to 
Standard rate 15% Most goods and services 
 
Concessional rate 7.5% Holiday or vacation accommodation 
 
Zero ratea 0% Exported goods and services;  international freight transport services;  
supplies to international commercial ships and aircraft;  international 
telecommunications services to telecom carriers outside Barbados;  
livestock, poultry, bees, and fish used to produce food; prescribed goods 
for exclusive use by the fisheries en terprise in commercial fisheries;  
drugs and related items under the Drugs Service Act;  prescribed medical 
devices;  crude oil;  components of an international package tour except 
the component that relates to the international travel;  sugar cane from sugar cane farmers to the Barbados Agricultural Management Company 
Ltd.;  international cruises;  electricity, telecommunications services, 
accounting services, legal services, re ntal of office space and the supply 
of tickets to the international business community and to the diplomatic 
community;  service charge payable to hotels;  and others. 
 
Exempt suppliesb n.a. Financial services;  various prope rty-related services;  bus and taxi 
passenger transportation;  water and se werage services by the Barbados 
Water Authority;  various medical and educational services;  supplies between trade unions;  various betting services;  and others. 
 
Waivers n.a. Imports of building materials and equipment and supplies for the 
refurbishment of various tourism es tablishments.  Available under the 
Special Development Areas Act (see Chapter IV(4)(v)). 
 
 
n.a. Not applicable. 
 
a For full list of zero-rated supplies, see First Schedule of the VAT Act. 
b For full list of exempt supplies, see the Second Schedule of the VAT Act, section 10. 
 
Source:  The Barbados Customs and Excise Departme nt.  Viewed at:  http://customs.gov.bb. 
32. At the time of Barbados's previous Review difficulties were noted in the processing of VAT 
refunds.  This remains the case.  To alleviate the negative impact on manufacturers, qualifying 
registered exporters are not required to pay VAT at the time of importation of inputs of raw materials, 
packaging, and equipment.12 
33. An excise tax applies to four categories of goods (domestically produced and imported):  
motor vehicles, tobacco products, alcoholic bevera ges, and petroleum products.  The goods and their 
respective rates appear in the Fi rst Schedule to the Excise Tax Act13, and can be modified only by an 
Act of Parliament.  Excise taxes apply to the cust oms value plus the customs duty and any other taxes 
payable on importation (currently the environmenta l levy (see above)).  Permission may be granted 
for non-payment of the tax for imports that are re -exported within three months.  Certain alcoholic 
beverages and imports of motor vehicles are exempt. 
(vi) Quantitative restrictions and controls, including licensing 
34. Barbados does not prohibit imports from any sp ecific country.  The authorities indicate that 
import prohibitions apply under a variety of laws, however, no list of prohibited imports and their 
respective legislative basis was available. 
                                                      
12 Government of Barbados (2007). 
13 Excise Tax Act, CAP. 69 of The Laws of Barbados. WT/TPR/S/203 Trade Policy Review 
Page 30 
 
 
35. At the time of Barbados' previous review, various  measures had been taken to restrict imports 
of sensitive goods, including non-automatic licensing schemes.14  A number of Members sought 
clarification on Barbados's import licensing regime at that time.15 
36. Barbados still maintains a licensing system to regulate the import of certain goods.  This is 
governed by the Miscellaneous Controls Ac t Cap. 329 of the Laws of Barbados16, and managed by the 
Ministry of Trade, Industry and Commerce. 
37. Barbados has provided replies to the WTO questionnaire on import licensing procedures.  
Imports requiring a licence are listed in the Miscellaneous Controls (General Open Import Licence) Regulations, 2004.
17  The authorities note that the import licensing system is applied for monitoring, 
security, health, and environmental purposes as well as protection of public morals, and that there are 
no quantitative restrictions.  Licences are non-automa tic for imports for which concerns relate to 
health and safety;  public morals and security, namely:  fireworks;  chemshield;  mace;  handcuffs (of 
plastic or metal);  ratchet and spri ng-loaded knives;  and jet skis a nd wave runners (Table III.5).  The 
authorities confirm that all other produc ts listed in Table III.5 are automatic. 
38. Under the Miscellaneous Controls (General Op en Import Licence) Regulations, 2004, there 
are two schedules listing goods for which licences must be obtained:  the First Schedule applies to 
imports originating outside CARICOM countries, and the Third Schedule applies to goods originating 
within CARICOM (Table III.5).  According to the au thorities, the different application of automatic 
licensing to CARICOM and non-CARICOM countries re flects different monitoring requirements.  
Legislative approval is required in order to remo ve products from or to add products to these 
schedules. 
Table III.5 
Imports requiring a licence under the Miscellaneous Controls (General Op en Import Licence) Regulations, 2004 
Tariff heading 
No. Description of goods 1st schedule (non-CARICOM 
imports) or 3rd schedule 
(CARICOM imports) 
01.05 Live poultry 1st 
02.01 Meat of bovine animals, fresh or chilled 1st 
02.02 Meat of bovine animals, frozen 1st 
02.03 Meat of swine, fres h, chilled or frozen 1st 
02.04 Meat of sheep or goats, fresh, chilled or frozen 1st 
Ex.02.07 Meat of poultry of Heading No. 01.05 fresh, chilled or frozen 1st 
0210.101 Ham 1st 
0210.102 Bacon 1st 
03.02 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 
No. 03.04 1st 
03.03 Fish, frozen, excluding fish fillets and other fish meat of heading No. 03.04 1st 
0303.75 Dog fish and other sharks 3rd 
0303.793 Flying fish 3rd 
0303.799 Other fish frozen 3rd 
03.04 Fish fillets and other fish meat , fresh, chilled or frozen 1st;  3rd 
04.01 Milk and cream, not concentrated  or containing adde d sugar or other 
sweetening matter. 1st;  3rd 
Table III.5 (cont'd) 
                                                      
14 WTO document WT/TPR/S/101, 10 June 2002. 
15 WTO document WT/TPR/M/101/Add.1, 13 August 2002. 
16 The Miscellaneous Controls Act Cap. 329.  Vi ewed at:  http://www.comme rce.gov.bb/Legislation/ 
Documents/CAP329.PDF.  This Act has not been amended over the review period. 
17 WTO document G/LIC/N/3/BRB/4, 27 September 2007. Barbados WT/TPR/S/203
 Page 31 
 
 
Tariff heading 
No. Description of goods 1st schedule (non-CARICOM 
imports) or 3rd schedule 
(CARICOM imports) 
04.02 Milk and cream concentrated or c ontaining added sugar or other sweetening 
matter 1st;  3rd 
Ex. 04.07 Birds' eggs in shell, fresh, excluding hatching eggs 1st 
0702.00 Tomatoes, fresh or chilled 1st;  3rd 
0703.101 Onions, fresh or chilled 1st 
0703.102 Shallots (eschallots) fresh or chilled 1st 
07.04 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassieas, fresh or 
chilled 1st 
0704.901 Cabbages fres h or chilled 3rd 
07.05 Lettuce and chicory, fresh or chilled. 1st 
07.06 Carrots and turnips, beetroots, salsif y, celeriac, radishes and similar edible 
roots, fresh or chilled 1st 
07.07 Cucumbers and gherkins, fresh or chilled. 1st 
0707.001 Cucumbers fr esh or chilled 3rd 
07.08 Leguminous vegetable, shelled or unshelled, fresh or chilled 1st 
07.09 Other vegetables, fresh or chilled 1st 
0709.903 Pumpkins fr esh or chilled 3rd 
07.10 Vegetables, uncooked or  cooked, frozen 1st 
0714.20 Sweet potatoes 1st 
Ex. 08.07 Melons (including watermelons) a nd paw paws (papayas) fresh 1st;  3rd 
1501.101 Lard 1st 
15.07 Soya bean oil and its fractions, whet her or not refined but not chemically 
modified 1st;  3rd 
15.08 Ground nut oil and its fractions, whethe r or not refined but not chemically 
modified 1st;  3rd 
15.09 Olive oil and its fractions, whethe r or not refined but not chemically 
modified 1st;  3rd 
15.10 Other oils and their fractions, obtaine d solely from olives, whether or not 
refined but not chemically modified, including blends of these oils or 
fractions with oils or fractions of heading No. 15.09. 1st;  3rd 
15.11 Palm oil and its fractions, whether or not refined, not ch emically modified 1st;  3rd 
15.12 Sunflower seed, safflower or cotton-s eed oil and fractions thereof, whether 
or not refined but not chemically modified 1st;  3rd 
15.13 Coconut (copra), palm kernel or babassu  oil and fractions thereof, whether or 
not refined, but not chemically modified 1st;  3rd 
15.14 Rape, colza or mustard oils and fracti ons thereof, whether or not refined, but 
not chemically modified 1st;  3rd 
15.15 Other fixed vegetable fats and oils and their fractions, whether or not 
purified, but not chemically modified. 1st;  3rd 
16.01 Sausages and similar products of  meat, meat offal or blood, food 
preparations based on these products 1st 
16.02 Other prepared or preserved meats,  meat offal or blood (excluding corned 
beef) 1st 
Ex. 17.01 Beet sugar and cane sugar in solid form 1st 
19.02 Pasta, whether or not cooked or stuf fed (with meat or other substances) or 
otherwise prepared, such as spaghe tti, macaroni, noodles, lasagne, gnocchi, 
ravioli, cannelloni and couscous whether or not prepared 1st;  3rd 
1905.301 Sweet biscuits 1st;  3rd 
1905.309 Other waffles and wafers 1st;  3rd 
1905.901 Biscuits unsweetened 1st;  3rd 
20.07 Jams, jellies, marmalades, fr uit puree and fruit paste 1st 
2008.199 Other nuts including mixtures prepared or preserved 1st;  3rd 
Ex.20.09 Orange juice, grapefruit juice,  pineapple juice and apple juice 1st 
2009.11 Orange juice frozen 3rd 
2103.201 Tomato ketchup 1st 
2105.001 Ice cream 1st;  3rd 
22.02 Water, including mineral waters and aerated waters, containing added sugar 
or other sweetening matter or flavour ed and other non-alcoholic beverages 1st 
Table III.5 (cont'd) WT/TPR/S/203 Trade Policy Review 
Page 32 
 
 
Tariff heading 
No. Description of goods 1st schedule (non-CARICOM 
imports) or 3rd schedule 
(CARICOM imports) 
2202.101 Aerated beverages 3rd 
2202.109 Other flavour water 3rd 
2202.909  Other beverages 3rd 
22.03 Beer made from malt 1st 
2203.001 Beer 3rd 
2203.002 Stout 3rd 
Ex.22.06 Shandy 1st 
Ex.22.08 Shandy 1st 
Ex.34.02 Powdered laundry detergent 1st 
3402.201 Dishwashing liquids 3rd 
3402.204 Liquid bleaches 3rd 
Ex.36.04 Fireworksa 1st;  3rd 
Ex.38.23 "Chemshield" (the defence method of our times)a 1st;  3rd 
Ex.38.23 "Mace" and similar productsa 1st;  3rd 
Ex.39.26 Handcuffs of plastica 1st;  3rd 
4418.20 Doors and their frames and thresholds 1st;  3rd 
4819.306 Other sacks/bags of paper with base at least 40 cm wide 1st;  3rd 
4821.10 Paper or paper board labels printed 1st;  3rd 
Ex.61.09 T-shirts 1st;  3rd 
7213.109 Bars and rods of non-allo y steel with deformations fr om rolling processes 1st;  3rd 
Ex.73.26 Handcuffs of iron or steela 1st;  3rd 
Ex.82.11 Ratchet knives, spring-loaded  knives including flick knivesa 1st;  3rd 
8507.20 Other lead-acid accumulators 1st;  3rd 
87.02 Public transport type passenger motor vehicles 1st 
87.03 Motor cars and other vehicles prin cipally designed for the transport of 
persons (other than those of head ing No. 87.02), including station wagons 
and cars 1st 
Ex.89.01 Hovercraft 1st;  3rd 
Ex.89.03 Yachts and other vessels for pleasure or sports 1st 
9803.99 Jet skis; wave runners and similar vesselsa 3rd 
9403.201 Other metal furniture use in school s, churches and laboratories 1st;  3rd 
Ex.95.04 Coin-operated amusement machines 1st;  3rd 
Ex.95.04 Equipment and accessories for gambling or parlour games (excluding 
gaming machines) for example blackj ack tables, table counters, hand 
counters, roulette wheels, dice, dice boxes, croupier's rakes etc. 1st;  3rd 
 
a Non-automatic licensing. 
 
Source:  Miscellaneous Controls (General Op en Import Licence) Regulations, 2004, CAP. 329 of the Laws of Barbados. 
39. Applications for import licences must be made in advance of importation, and are granted 
within ten days. There are no administrative ch arges levied, and it appears that documentary 
requirements are minimal.  Licences are valid for up to three months, and are renewable.  If licences 
are refused, applicants will be informed of the reas ons for refusal, and could appeal to the Director, 
Permanent Secretary or Minister within the Minist ry of Trade, Industry and Commerce, or to seek 
redress in a Civil Court.18  The authorities indicate that sin ce no licences have been refused, no 
appeals have been made. 
40. A licence is also required under the Miscellane ous Controls (Importation and Exportation of 
Goods)(Prohibition)(Radioactive Materials) Regulat ions, 2004 (LRO 2005 C12) to import radioactive 
chemical elements and radioactive isotopes (includi ng the fissile or fertile chemical elements and 
isotopes) and their compounds, and mixtures and re sidues containing these products.  Import licences 
are also imposed under SPS-related legislation (see section (ix) below). 
                                                      
18 WTO document G/LIC/N/3/BRB/4, 27 September 2007. Barbados WT/TPR/S/203
 Page 33 
 
 
(vii) Contingency measures 
41. Barbados notified the WTO of its legislati on on anti-dumping (AD) and countervailing (CV) 
duties in 1995.19  There have been no changes to this legi slation over the review period.  Questions 
were asked by several countries regard ing Barbados's AD and CV legislation20, however as at early 
2008 Barbados had not responded to these questions.  The authorities indicated that the process of 
updating legislation has been delayed since Barbados  is also seeking to en sure that it is CSME 
compliant.  Barbados does not have any national safeguards legislation.21 
42. Barbados has not initiated any anti-dumping (A D) investigations nor imposed any such 
measures.  In 1996 countervailing measures were intr oduced against imports of milk from Trinidad 
and Tobago.  These were not notified to the WT O, and were still in force at end-May 2008. 
43. The Ministry of Foreign, Affairs, Foreign Trad e and International Business is responsible for 
conducting AD and CV investigations .  Under Chapter 67 of the Laws of Barbados – Customs Duties 
(Dumping and Subsidies), where it appears that goods have been dumped or that an outside 
government or other authority has been subsidising goods that are being or have been imported, and 
that it would be in the interest of the Island.  The Minister may impose and vary customs duties as he 
thinks necessary to meet the dumping or the subsidy.  He must not exercise that power "if it appears to 
him that to do so would conflict with the provisi ons for the time being in force of the General 
Agreement on Tariffs and Trade".22 
44. The Revised CARICOM Treaty provides th e basis for adopting anti-dumping and 
countervailing measures but only agains t imports from other CARICOM members.23  A first draft of a 
model CARICOM anti-dumping law has been prepared.24 
45. Barbados reserved the right to invoke the ag ricultural special safegua rds mechanism in the 
Uruguay Round.  In 2002 it invoked these measu res for a number of products (Chapter IV(2)). 
(viii) Technical regulations and standards 
46. The Barbados National Standards Institution (B NSI), which is responsible for establishing 
standards and technical regulations in Barbados, is  a joint venture between the Government and the 
private sector.  The president of the BNSI is the Minister of Trade, Industry and Commerce;  its 
governing General Council is res ponsible for making policy deci sions.  The General Council 
comprises representatives from government ministries as well as NGOs and national trade, industrial, 
and professional associations.25  Membership of the BNSI is open to any person interested in 
furthering the objectives of the institution, in the public, non-governmental or private sector (an 
                                                      
19 WTO document G/ADP/N/1/BRB/1, 30 October 1995. 
20 WTO document G/ADP/M/8/Suppl.1;  and G/SCM/M/10/Suppl.1, 17 January 1997.  Argentina;  the 
EC;  Hong Kong, China;  Korea;  Venezuela;   and the United States submitted questions. 
21 WTO document G/SG/N/1/BRB/1, 26 October 2004. 
22 WTO documents G/ADP/N/1/BRB/1, 30 October 1995;  WTO document G/SCM/N/1/BRB/1, 
30 October 1995, and WTO (2002). 
23 Revised Treaty of Chaguramas Establishing the Caribbean Community Including the Caricom Single 
Market and Economy.  Viewed at:  http://www.sice.oas.or g/trade/caricom/caricind.asp.  Protocol Amending the 
Treaty Establishing the Caribbean Community.  Vi ewed at:  http://www.si ce.oas.org/trade/ccme/ 
protoc8d.asp#cont. 
24 WTO (2008). 
25 IADB online information:  Viewed at:  http ://www.iadb.org/projects/Project.cfm?project=BA-
L1006& Language=ENGLISH. WT/TPR/S/203 Trade Policy Review 
Page 34 
 
 
application form must be submitted) .  Foreign governments, in princi ple, may also become Members, 
however, none has yet applied. 
47. The Government of Barbados has notified to th e WTO that the BNSI is its enquiry point for 
all TBT-related matters.26  It notified the WTO of its acceptanc e of the Code of Good Practice for the 
preparation, adoption, and application of standards, in 199727;  and the implementation and 
administration of the TBT Agreement under Article 15.2, in 1999.28  The Ministry of Foreign Affairs, 
Foreign Trade and International Bu siness is the notifying authority. 
48. Barbados has not notified any mutual rec ognition agreements with third countries. 
49. The governing legislation for standards and techni cal regulations is the Standards Act 2006-5.  
This replaces the Control of Standards Act, Cap. 326A and the Barba dos National Standards 
Institution (Certification Marks) Act, Cap 325A.  Th e Control of Standards Regulations, 1982, and the 
Barbados National Standards Institution (Certificat ion Marks) Regulations remain in force until 
replaced by new regulations made under the Standards Act. 
50. Any member of the BNSI or an authoritative body may request BNSI in writing to establish a 
(voluntary) standard for a specific subj ect or to revise an existing standard.29  National Standards may 
include standards: prepared by the BNSI;  est ablished by the CARICOM Regional Organisation for 
Standards and Quality;  or established by any othe r standards body recognized by the BNSI (all have 
to be adopted by the BNSI as national standards).  Once formulated, the title of the national standard 
must be published in the Official Gazette , and a daily newspaper.  The BNSI is obliged to give due 
consideration to any resulting repr esentations from the public.  A list of   Barbados National Standards 
are published in the Standards Catalogue . 
51. The Standards Act (Part V) allows the Minister of Commerce to declare a BNSI standard as a 
(compulsory) technical regulation if it is intended to:  protect the consumer against danger to health or 
safety;  protect plant and animal health and life;   ensure quality in commodities and services produced 
for use in Barbados or for export;  protect the economy of Barbados;  prevent fraud or deception 
arising from misleading advertising or labelling;  require adequate information to be given to the 
consumer;  safeguard the interest of the public;  a nd safeguard the national security of Barbados.  As 
specified in the Act, the Minister must give at least 60 days notice by publication in the Official 
Gazette and in a daily newspaper published in Barbados of his intention to make the order, and give 
the intended date of effect for the technical regulati on.  The title of the regulation, but not the full text, 
is published in a daily newspaper (either the Barbados Advocate  or Nation ).  A list of the titles of the 
technical regulations are also published in the Standards Catalogue . 
52. At March 2006, a total of 45 technical regulations  were in force in Barbados.  These are listed 
in the Second Schedule to the Standards Act.  Of th ese, nine new draft technical regulations (one is a 
revision of an earlier notification) have b een notified to the WTO Secretariat since 2002.30  Barbados' 
                                                      
26 WTO document G/TBT/ENQ/30, 22 June 2007. 
27 WTO document G/TBT/CS/N/77, 2 September 1997. 
28 WTO document G/TBT/2/Add.48, 24 September 1999. 
29 An authoritative body may be a government ministry or department, statutory corporation or any 
body that has legal powers and rights. 
30 The technical regulations notified concerned:  (i) requirements for brewery products to be sold in 
Barbados and CARICOM;  ( ii) requirements for grade of certain t ypes of rice, and general conditions for 
sampling and methodologies for assessing various factors in determining the quality of rice;  (iii) grading 
criteria and grades, weight clarification, labelling requirements, and sampling protocols and test methods for prepackaged eggs;  (iv) requirements for performance, sampling, packaging, and labelling of safety matches;  Barbados WT/TPR/S/203
 Page 35 
 
 
more recent notifications have allowed a 60-day deadline for commen ts after notification to the WTO 
Secretariat;  previously, shorter deadlines for commen ts were allowed.  No technical regulations were 
notified to the WTO as urgent measures.  Most of th e technical regulations in force relate to food.  
(See below). 
53. The authorities note no technical regulations from trading partners have been recognized as 
equivalent. 
54. BNSI is responsible for conformity assessment procedures in Barbados, namely:  testing, 
verification, inspection, and certification.  Under the Standards Act 2006-5, the BNSI is, inter alia,  
responsible for:  certifying that products, co mmodities, processes, services, and quality systems 
conform to national standards;  publishing certificati on marks;  maintaining testing laboratories;  and 
the granting and cancelling of licences to use a st andard mark.  The fees charged for conformity 
assessment are applied equally to imported and do mestically produced products.  Inspections are 
undertaken either at the border or within Barba dos by trading standards inspectors appointed by the 
Ministry of Trade, Industry and Commerce. 
55. According to the authorities, relevant guides and recommendations issued by international 
standards setting bodies are adopted and used as the basis for national conformity assessment 
procedures.  No mutual recognition agreements for conformity assessment have been signed.  
Certification is based upon type-testing.  In prac tice, third-party assessments are used, and third-party 
certifications from all other jurisdictions are rec ognized, although the Barbados authorities may still 
check for conformity if they believe it is necessary. 
56. At end 2007, the Inter-American Development Ba nk was involved in a project to modernize 
Barbados's national standards system.  This project has been approved by the Cabinet of Barbados and 
the contract was expected to be signed before July  2008.  According to the IADB, there had been little 
enforcement of the few technical regulations th at exist in Barbados, and the Government was 
concerned that sub-standard produc ts were being imported with little  control, and were competing 
unfairly with domestic products of higher quality.  It noted that the Government was seeking to 
increase the number of technical regulations and enfo rce them vigorously, to protect consumers and to 
promote fair competition between domestic and imported products.  The IADB reported that 
Barbados was also seeking to ensure the BNSI la boratory would be interna tionally accredited, thereby 
enhancing the possibility of Barb ados' exports being granted mark et access based on conformity 
assessment done in Barbados.  The project envisaged, inter alia : strengthening BNSI's institutional 
capacity to develop monitor and enforce national sta ndards inspections;  strengthening BNSI's internal 
administrative capacity;  and updating its physical and technological infrastructure.31  In the context of 
this Review, the authorities drew attention to its limi ted resources in the area of standard setting and 
enforcement. 
57. In 2002 CARICOM governments signed an Agr eement Establishing the CARICOM Regional 
Organization for Standards and Quality (CROSQ)32, and in 2003 this body became operational.  The 
                                                                                                                                                                     
(v) requirements for purchase of match splinters from supp liers;  (vi) general requirements, packaging, labelling, 
methods of sampling, and analysis for rum;  (vii) la belling requirements for prepackaged meat and poultry 
parts/cuts, and fish and fishery pro ducts for consumer consumption;  (viii) requirements for carbonated 
beverages including additives and methods of test;  a nd (ix) labelling requirements (see WTO document series  
G/TBT/N/BRB/). 
31 IADB online information.  Viewed at:  http ://www.iadb.org/projects/Project.cfm?project=BA-
L1006&Language=ENGLISH. 
32 Agreement Establishing the Caricom Regional Organisation for Standards and Quality.  Viewed at:  
http://www.sice.oas.org /trade/ccme/crosq.asp. WT/TPR/S/203 Trade Policy Review 
Page 36 
 
 
CROSQ succeeds the Caribb ean Common Market Standards Council.  It is, inter alia,  mandated to 
establish and harmonize standards and technical regu lations within CARICOM, and to promote the 
mutual recognition of conformity assessment pro cedures covering goods and services produced or 
provided in CARICOM as well as the accreditation and certification system based on internationally 
accepted criteria.  Standards and technical regulati ons are drafted by special committees within the 
CROSQ, and forwarded to the Council of the CROSQ fo r adoption.  Participation in committee work 
is open to all interested parties.  The Council comp rises the executive heads of the respective national 
standards bodies. Standards and technical regulati ons adopted by the CROSQ are then recommended 
to COTED for approval;  thereafter CARICOM go vernments may adopt the necessary legal and 
administrative arrangements to give effect to COTED decisions within their jurisdictions.33  Of the 48 
technical regulations in force in Barbados,  12 ha ve been adopted to implement regulations developed 
at the CARICOM level. 
(ix) Sanitary and phytosanitary measures 
58. The main institutions involved in the estab lishment of SPS measures in Barbados are the 
Plant Protection Section and Veterinary Services within the Ministry of Agriculture and Rural 
Development, and the BNSI within the Mi nistry of Trade, Industry and Commerce. 
59. SPS-relevant legislation comprises the Animals (Diseases and Importation) Act, Cap. 253 and 
the Plant Protection Act (No. 53, 2007)34;  the latter entered into force in 2007 but as at May 2008 had 
yet to be notified to WTO. 
60. Barbados notified a new SPS Enquiry Point to the WTO in 2005.35  The authority charged 
with meeting notification requirements under the SP S Agreement remains the Foreign Trade Division 
within the Ministry of Foreign Affairs a nd Foreign Trade and International Business.36 
61. In 2006, Barbados provided answers to the Questionnaire on the Operation of SPS Enquiry 
Points and National Notification Authorities.37  It confirmed that:  the submission of notifications was 
part of a regular procedure for de veloping national SPS regulations;  Barbados notifies to the WTO all 
new or changed regulations, whether or not they are based on an international standard;  and that an 
inventory of all Barbados' proposed and adopted SPS regulations is available at its Enquiry Point. 
62. Barbados has not notified any SPS measures to the WTO since 2002   The authorities indicate 
that they have not adopted any notifiable measure since that year.  Prior to 2002, it had made one emergency notification, relating to a ban on impor ts from Uruguay of certain livestock products, due 
to foot and mouth disease.
38 
63. Barbados is a member of the three standard- setting bodies explicitly referred to in the SPS 
Agreement:  the Codex Alimentarius, the World Organisation for Animal Health (OIE) and the 
International Plant Protection Convention (IPPC). 
                                                      
33 CROSQ online information.  Viewed at:  http://www.crosq.org. 
34 The Plant Protection Act (2007) replaces the Plant Pest and Disease (Import Control) Act, Cap. 253, 
which has been repealed. 
35 WTO document G/SPS/ENQ/22, 9 October 2007. 
36 WTO document G/SPS/NNA/12, 9 October 2007. 
37 WTO document G/SPS/W/103/Rev.2, 8 December 2006. 
38 WTO document G/SPS/W/103/Rev.2, 8 December 2006. Barbados WT/TPR/S/203
 Page 37 
 
 
64. During the review period, Venezuela expressed concerns in the SPS Committee, regarding 
restrictions applied by Barbados to imports of Vene zuelan citrus.  Barbados maintains that its actions 
were consistent with the Plant Pest and Disease Import Control Act.39 
65. Barbados has bilateral agreemen ts with Trinidad and Tobago, St. Lucia, St. Vincent and the 
Grenadines, Dominica, and Guyana to certify fruit a nd vegetables, plantations and farms, as well as 
methods for fruit and vegetables to be  packaged, labelled and transported.40  Barbados has no other 
agreements with any other countries on SPS measures. 
66. Both the Animals (Diseases and Importation) Act and the Plant Protection Act, impose import 
restrictions in the form of licensing or registra tion requirements to protect human, plant and animal 
health. 
67. Under the Animals (Diseases and Importation) Act41, importers of birds, reptiles, and insects 
must apply to the Senior Veterinary Officer fo r an import permit.  The Act also sets terms and 
conditions for the importation of anim al products.  Animal products are defined to include:  meat and 
poultry and their products and by-products; dairy produc ts and any other products  of animal origin.  
Importers must have an Annual Import Permit, which is issued by the Veterinary Services Department 
of the Ministry of Agriculture at a cost of BD S$500;  the permit is valid for 12 months and is 
renewable.  Importers must apply in writing for permission to import each individual shipment before 
placing orders. 
68. Meat and meat products may be imported only from approved countries.  The authorities 
indicate that the list of approved countries is inco rporated in a Schedule to the Animals (Diseases and 
Importation) Act;  however, the list was not available for this Review.  The authorities note that for a 
new country to be added to this  list, various procedures, incl uding a questionnaire and visit by 
Barbadian officials to the country, must be followe d in order for the authorities to determine whether 
importation may take place.  To remove countries from the list, Barbados follows the advice of the 
OIE.  Shipments must be direct from the country of  origin to Barbados, unless approval is granted for 
imports that have been transshipped.  Approved transshipments are allowed only through a country 
where there has not been an outbreak of Foot  and Mouth Disease or other specified OIE listed 
diseases in the previous 12 months.42  The importer must notify the authorities of incoming shipments, 
and provide to Customs the original health certifi cate of origin stamped as approved by the Animal 
Health Quarantine Officer. 
69. Import permits are also required under the Plan t Protection Act (2007) for imports of plants, 
plant products, and other regulated articles.  Permits are for one shipment within a specified period.  
Applications for permits are made to the National Pl ant Protection Organization, and a fee is charged.  
Imports of plant products must be accompanied by an  original phytosanitary certificate issued by the 
country of export dated not more than 30 days before  the entry of the import.  Under this Act, the 
Minister has the authority to prohibit the importati on of plants, plant products or other regulated 
articles.  The authorities note that no such prohibiti ons are in place but that particularly stringent 
                                                      
39 WTO documents G/SPS/R/35, 13 January, 2005;  G/SPS/GEN/204/Rev.5/Add.1,  25 February 2005;  
G/SPS/GEN/204/Rev.6/Add.2, 19 May 2006;  G/ SPS/GEN/204/Rev.7/Add.2, 7 February 2007;  
G/SPS/GEN/204/Rev.8/Add.2, 27 March 2008. 
40 WTO (2002). 
41 Animal (Diseases and Importation) Act, Cap. 253.  Viewed at:  h ttp://www.caricomlaw.org/ 
docs/Animals%20(Diseases%20and%20Importation).pdf. 
42 Terms and Conditions for the Importation of Animal Products.  Viewed at:  http://agriculture.gov. 
bb/files/veterinary_services/applications/commercia lapplicati/Terms%20and%20Conditions%20for%20importi
ng%20Animal%20Products.pdf. WT/TPR/S/203 Trade Policy Review 
Page 38 
 
 
conditions are attached to importation of sugar cane and other grasses, anthuriums (unless by tissue 
culture), and banana planting material. 
70. The authorities indicate that all SPS measures in force are based on international standards, 
guidelines or recommendations.  Entities may write to  the Chief Agricultural Officer asking for a 
review of SPS measures, and stating the reasons for such an undertaking. 
71. According to the authorities, the Ministry of Agriculture and Rural Development has 
produced a standard that is used in undertaking p est-risk analysis.  Risk analysis is undertaken by 
officials from a number of agencies who meet info rmally in the absence of a dedicated pest-risk 
analysis unit;  costs are borne by the Ministry of  Agriculture and Rural Development.  The length of 
time taken to complete a risk analysis varies w ith the complexity of the case.  At the CARICOM 
level, efforts are being made in the context of the annual meetings of CARICOM Chief Veterinary 
Officers, to establish an expert team to assist in undertaking risk analysis.  Barbados has not engaged 
international bodies to undertake risk analysis. 
72. A draft framework for the import and use of genetically modified organisms has been 
completed and approved by the Barbados Cabinet.43  The authorities indicate that it will be 
implemented as a harmonized law adopted by all CA RICOM countries.  Barbados has no regulations 
on the import of animals fed on hormones, or their products. 
73. Testing and inspection is undertaken by the ve terinary diagnostic laboratory, Government 
Analytical Services, BNSI, and the Ministry of Health.  Random testing is employed. 
74. With respect to the administrative processes fo r recognition of pest-free or disease-free areas 
or areas of low pest or disease prevalence in foreig n countries, the authorities note that the exporting 
country is asked to provide evidence of the pest -free or areas of low pest  prevalence, which is 
recognized if backed up by the OIE or IPPC, otherw ise a team from the Ministry of Agriculture and 
Rural Development is sent to evalua te the evidence on the ground.  The authorities confirm that, as at 
May 2008, Barbados recognized pest-free areas in  St. Vincent and the Grenadines and Brazil. 
75. According to the authorities, Legislation has b een drafted to create a Caribbean Agricultural 
Food Safety Agency whose responsibilities would include harmonization of  legislation and SPS 
measures. 
(3) MEASURES DIRECTLY AFFECTING EXPORTS  
(i) Procedures and documentation 
76. Typical export documentation consists of:  a customs declaration form, commercial invoice, a 
certificate of origin for exports under trade preferences, a central bank form, a bill of lading, a 
shipping instruction form, and an export declara tion form.  In all cases, the Central Bank Exchange 
Control Form must be taken for verification by the Entry Processing office of the port at which the 
goods are being shipped.  Customs uses a three-lane system (green, yellow and red lanes).  A fourth 
lane, the blue lane, is used for verification.  Pro cessing of other declarations is carried out online and 
does not require submission of any documents to  Customs unless the export has been designated 
"yellow" or "red lane" by Customs.  In the case of  yellow-lane or red-lane designated exports, all the 
relevant documents must be presented at the Entr y Processing office of the port at which the goods are 
                                                      
43 WTO document G/SPS/GEN/554, 30 March 2005. Barbados WT/TPR/S/203
 Page 39 
 
 
being shipped.44  The authorities indicate that yellow lane procedures require document inspection 
only, while red lane procedures require document and physical inspection;  only a small percentage of 
exports falls into one of these categories.  Other exported goods are subject to physical examination 
only where there are revenue implications (for example, VAT refund). 
77. Exporters are not required to register, unless they  wish to export under trade preferences.  The 
Certification Service at the Barbados Investme nt and Development Corporation (BIDC) delivers 
certificates of origin that allow exporters to  benefit from preferen ces under CARICOM, CBI, 
CARIBCAN, and for exports to Colombia, C uba, Dominican Republic, and Venezuela under 
CARICOM trade arrangements.  The Customs and Excise Department provides certification under the 
ACP-EC Cotonou Agreement. 
78. For export goods benefiting from regimes such  as ex-warehouse, transshipment, drawbacks 
and temporary admission, a bond must deposited w ith the Customs and Ex cise Department, which 
may also examine the goods to be exported to  verify quantities, descriptions, and values. 
79. The Veterinary Office of the Ministry of Agri culture and Rural Development issues health 
certificates for the export of live an imals.  The Veterinary Office, if required by the recipient country, 
also issues certificates for the export of fresh and processed foods of animal origin.  For these foods, 
the exporter must first obtain a certificate of wholeso meness from the Ministry of Health in order to 
secure the Veterinary Export Health Certificate. 
(ii) Taxes, charges and levies 
80. Barbados applies no taxes, charges or levies on exports, other than a levy on cotton exports of 
BDS$0.17 per pound.  The proceeds of this levy go to the Barbados Cotton Growers Association 
(Chapter IV(2)). 
(iii) Prohibitions, restrictions, and licensing 
81. A List of Prohibited and Restricted Exports, contained in the third schedule of the Customs 
Act, 1962, sets out items that may be subject to export licences.45  However, the number of products 
subject to export restrictions is more limited.46   
82. At end 2007, an export licence was required for:  black coral;  live sheep and goats;  
tortoiseshell;  and radioactive chemical elements.  The legislation for these restrictions is contained in 
Statutory Instruments 2004 No. 2 and 2004 No. 158.  Several of these restrictions are maintained 
under international agreements/c onventions.  Export licences are obtained from the Director of 
                                                      
44 The Barbados Customs & Excise Department online information.  Viewed at:  http://customs.gov.bb/ 
General/Trade1.php. 
45 The list includes live bovines, baby chicks, pork, poultry parts, certain fish, cheese, butter, eggs, 
tortoiseshell, black coral, sugar cane plants, various vegetables, rice, flour, peanuts, pasta, Portland cement, 
crude and other than crude petroleum oils, soap, sewing machines, certain furniture, and coin-operated betting 
machines. 
46 The following items are restricted for public morals  and safety reasons:  fireworks (HS Ex.36.04);  
chemshield (Ex.38.23);  "mace" and similar products (Ex.38.23);  handcuffs of plastic (Ex.39.26);  handcuffs of 
iron or steel (Ex.73.26);  ratchet knives, spring loaded  knives;  flick knives (Ex. 82.11);  and jet skis/wave 
runners (Ex.89.03). WT/TPR/S/203 Trade Policy Review 
Page 40 
 
 
Commerce in the Ministry of Trade, Industry and Commerce.47  These licences are not automatic and 
apply irrespective of destination. 
(iv) Duty and tax concessions, including subsidies 
83. Barbados manages a number of incentives programm es targeted solely or partly at promoting 
exports.  Barbados has requested the extension pr ovided for under Article 27.4 of the SCM and the 
provisions of document G/SCM/39 for five of these programmes:  the Fiscal Incentive Programme;  Export Allowance;  Research and Development Allo wance;  International Business Incentives;  and 
Societies With Restricted Liability.
48  In July 2007, WTO General Council decided to extend the date 
for the dismantlement of export subsidies to end 2015. 
84. The Fiscal Incentives Programme is aimed at stimulating greater levels of production of 
selected products required for domestic use and in  demand extra-regionally, as well as use of raw 
materials or skills in Barbados .  The incentives under the programme are provided under the authority 
of the Fiscal Incentives Act of 1974 (CAP 71A) and ar e administered by the BIDC.  Under the Act, 
approved enterprises are granted an 11 to 15-year ta x holiday for corporation tax and customs duties, 
and the 15% VAT.  Relief from customs duty is on all imports of plant, equipment, machinery, spare 
parts, raw materials and components thereof required by the approved enterprise in the manufacture of 
an approved product, where such article s are not available in CARICOM.  
85. Under the Fiscal Incentives Act, companies regist ered in Barbados may qualify for benefits 
provided they satisfy specific criteria and are granted approved enterprise status, producing an 
approved product.  The tax holiday period under th e Act depends on the enterprise classification, 
which is a direct function of the local value added generated:  (a) Group I enterprises, with local value 
added of 50% and over of ex-factory sales of the pr oduct, receive up to 15 years;  (b) Group II, 25-
50%, up to 13 years;  (c) Group III, 10-25%, up to 11 years;  (d) enclave industries (producing only 
for export outside CARICOM), up to 15 years.  A fi fth group, the highly capital-intensive industries, 
defined as those in which there is investment of not less than US$25 million, are eligible for a tax 
holiday of up to 15 years irrespective of their lo cal value added.  The Schedule to the Act includes 
(Section 2) a list of products excluded from the defi nition of approved produc ts, which are generally 
goods produced and sold traditionally in the CARI COM region.  A list of approved enterprises is 
contained in the Fiscal Incentives (Declar ation of Approved Enterprises) Orders. 
86. Revenue forgone under the Fiscal Incentives pr ogramme amounted to BDS$18.1 million in 
2005/06 (1 April-31 March) (15 companies benefite d);  and BDS$7.2 million (US$3.6 million) in 
2003/04 (30 companies)49;  the figures for 2001/02 and 2002/03 were BDS$15 million and 
BDS$7.5 million, respectively.  No notification h as been made to the WTO for revenue forgone under 
this programme for 2004/05. 
87. Under the Export Allowance programme, enterp rises that export to a non-CARICOM country 
and do not obtain benefits under the Fiscal Incen tives Act are entitled to a rebate of income or 
corporation tax on the export profits of the business.  Allowances are provided under the authority of 
the Income Tax Act (section 14A and first schedule) and are administered by the Commissioner of Inland Revenue. 
                                                     
 
47 Barbados Customs & Excise Department online information.  Viewed at:  http://customs.gov.bb/ 
General/Trade1.php. 
48 WTO document G/SCM/N/71/BRB, 1 March 2002. 
49 WTO documents G/SCM/N/155/BRB, G/SCM/N/160/BRB, 5 July 2007;  and G/SCM/N/123/ 
BRB/Rev.1, G/SCM/N/128/BRB/Rev.1, 19 July 2005. Barbados WT/TPR/S/203
 Page 41 
 
 
88. The rebate is based on the percentage of export profits to total profits;  the reduction ranges 
from 35% to 93% of the tax normally payable on profits at the standard corporate tax rate (Table III.6).
50  In this respect, the lowering of corporate tax rates (see section (4)(i) below) has been 
reducing the scope of the export subsidies granted.  In computing the tax payable for any income year 
an allowance is granted against the tax payable on the taxable income.  Businesses entitled to this 
allowance may also claim a 40% investment allowan ce instead of the general initial 20% allowance.  
Similarly, companies that manufacture and refi ne sugar or manufacture products from clay or 
limestone for the domestic and export markets are also entitled to a 40% investment allowance. 
Table III.6 
Benefits under the Export Allowance Programme, 2002-06 
Effective rate of tax (%) Export profits as 
% of total profits Rebate of income tax as % of 
income tax on export profits 2002 2003 2004 2005 2006 
Up to 20 35 26.0 24.4 24.4 19.5 16.3 
21 to 40 45 22.0 20.6 20.6 16.5 11.3 
41 to 60 64 14.4 13.5 13.5 10.8 9.0 
61 to 80 79 8.4 7.9 7.9 6.3 5.3 
Over 80 93 2.8 2.6 2.6 2.1 1.8 
 
Source : Information provided by the authorities. 
89. Revenue forgone under Export Allowance progr amme in 2005/06 amounted to BDS$773,714 
(US$387,000), and 12 companies benefited;  ac cumulated revenue for gone between 2002/03 and 
2005/06 was BDS$2.7 million (US$1.35 million).51 
90. Under the Research and Development Allowance programme, allowances are provided (under 
the authority of the Income Tax Act) to businesses that export to a country outside the CARICOM and 
that pay for market R&D for the purpose of promo ting export sales.  A business is entitled to deduct 
from taxable income an amount equal to 150% of its actual expenditure on promoting the 
development of export sales;  benefits are admi nistered by the Commissioner of Inland Revenue. 
91. Revenue forgone under Research and Deve lopment Allowance programme in 2005/06 
amounted to BDS$2.26 million, and six companies be nefited;  accumulated revenue forgone between 
2002/03 and 2005/06 was BDS$4.7 million.52 
92. The International Business Incentives (IBI) progra mme provides incentives in the form of tax 
rebates to international or "offshore" compani es registered as international business companies 
(IBCs).  IBCs must sell all their production abroad.  The benefits are provided under the authority of 
the International Business Companies Act Cap.71.  The IBI programme also provides incentives for 
Societies with Restricted Liability (SRLs), whic h must sell their production abroad.  The IBI 
programme is administered by the International Busi ness Division of the Ministry of Foreign Affairs, 
Foreign Trade and International Business and the Commissioner of Inland Revenue. 
93. IBCs are subject to a 1-2.5% corporate tax ra te on net profits instead of the statutory 25% 
rate.  Taxes paid to a foreign country may be cred ited against tax payable in Barbados provided that 
this does not reduce the tax payable in Barbados to less than 1% of profits or gains in any income 
year.  There are no withholding taxes on dividends,  royalties, management fees, interest payments, 
                                                      
50 See also WTO document G/SCM/N/71/BRB, 1 March 2002. 
51 WTO documents G/SCM/N/155/BRB, G/SCM/N/160/BRB, 5 July 2007;  G/SCM/N/146/BRB, 
6 July 2006;  G/SCM/N/123/BRB/Rev.1, 19 July 2005;  and G/SCM/N/114/BRB, 23 July 2004. 
52 WTO documents G/SCM/N/155/BRB, G/SCM/N/160/BRB, 5 July 2007;  G/SCM/N/146/BRB, 
6 July 2006;  G/SCM/N/123/BRB/Rev.1, 19 July 2005;  and G/SCM/N/114/BRB, 23 July 2004. WT/TPR/S/203 Trade Policy Review 
Page 42 
 
 
and other fees paid by IBCs to non-residents of Barbados or to another IBC.  IBCs are exempt from 
exchange control restrictions, and may import free of customs duty, VAT, and other like duties, all 
equipment, machinery, raw materials, goods, com ponents and articles necessary to carry on their 
international business.  The IBC Act makes provi sion for a guaranteed period of concessions of 
15 years. 
94. The subsidies under the IBI programme, includi ng revenue forgone and income tax credit, 
totalled BDS$12.81 million in 2005/ 06, and (7 companies benefited);  the accumulated benefits 
between 2002/03 and 2005/ 06 were BDS$47.1 million.53 
95. The Societies with Restricted Liability pr ogramme provides similar incentives as those 
granted to IBCs.  The programme has its legal ba se on the Societies with Restricted Liability (SLR) 
Act of 1995, which created a hybrid entity, with the features of a company as well as a partnership, to 
provide offshore services.  There is a guaranteed concessions period of 30 years.  The programme is administered by the International Business Division of  the Ministry of Foreign Affairs, Foreign Trade 
and International Business and th e Commissioner of Inland Revenue. 
96. The subsidies under SRL programme, including revenue forgone and income tax credit, 
totalled BDS$2.58 million in 2005/06, and (7 co mpanies benefited);  the accumulated benefits 
between 2002/03 and 2005/06 were BDS$33.4 million. 
97. In 2005 Barbados put in place an Export Prom otion and Marketing Fund, under the Export 
Promotion and Marketing Fund Act, 2005-20.  The Fund provides financial support in the form of 
grants to public and private sector entities that export or promote the sale of Barbadian goods and 
services in overseas markets.  As at 31 Decemb er 2007, grants for a total of BDS$12.9 million 
(US$6.5 million) had been approved. 
98. Tax and duty concessions are also granted in support of exports of services under the 
Hotel Aids Act and other legislati on in favour of the tourism industry (Chapter IV(4)(v)).  There are 
no foreign trade zones or free ports in Barbados. 
99. Barbados has notified to the WTO Committee on Agriculture that it does not provide export 
subsidies to agricultural products.  Its last notification was for 2001/02.
54 
(v) Finance, insurance and promotion 
100. Barbados has three export finance/insurance/ guarantee programmes:  the Export Rediscount 
Facility (ERF);  the Export Credit Insurance Scheme ;  and the Export Finance Guarantee Scheme.  A 
fourth programme, the Export Grant and Incentiv e Scheme (EGIS), was abolished in 2004. 
101. Barbados notified these programmes to the WTO under Article 27.4 of the SCM Agreement, 
including them among those programmes providing e xport subsidies for which a transition period for 
their elimination was requested.55  In June, 2004, however, the Government concluded that the three 
schemes administered by the Central Bank of Barba dos, namely the ERF, the Export Credit Insurance 
Scheme and the Export Finance Guarantee Scheme, did not contain export subsidies and hence would 
                                                      
53 WTO documents G/SCM/N/155/BRB, G/SCM/N/160/BRB, 5 July 2007;  G/SCM/N/146/BRB, 
6 July 2006;  G/SCM/N/123/BRB/Rev.1, 19 July 2005;  and G/SCM/N/114/BRB, 23 July 2004. 
54 WTO document G/AG/N/BRB/12, 16 March 2004. 
55 WTO document G/SCM/N/71/BRB, 1 March 2002. Barbados WT/TPR/S/203
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no longer require the legal protecti on of Article 27.4.  In the case of  the EGIS, Barbados concluded 
that further work would be undertaken to re move the export component of its provisions.56 
102. The EGIS was provided under the authority of the Fiscal Incentives Act and administered by 
the BIDC.  It was a reimbursable grant scheme th at provided assistance to manufacturers and service 
companies selling outside of CARICOM.  The bene fits granted under the fund totalled BDS$292,094 
over the period April 2001-March 2004;  101 companies benefited. 
103. The ERF, provided under the authority of the Ce ntral Bank Act, allows exporters to discount 
their export bills with commercial banks, which in  turn rediscount them with the Central Bank.57  
The authorities note that there has been no activity under the ERF since 1992. 
104. The Export Credit Insurance Scheme, administered  under Section 41 of the Central Bank Act, 
provides insurance cover directly to exporters agai nst non-payment by overseas buyers;  it is available 
to any person or organization who partly or wholly produces, processes or manufactures goods in 
Barbados for export.  The cost of the insurance varies according to the level of coverage and the 
duration, as well the level of individual buyer and co untry risks.  Coverage is up to 90% for political 
risk and 80% for commercial risk.  The sch eme covered exports of some BDS$51,000  
during 2002-07. 
105. The Export Finance Guarantee Scheme, also administered by the Central Bank, provides pre-
shipment and post-shipment export finance guarant ee cover to commercial banks for loans made to 
exporters to finance export orders and receivables.  Premiums are paid by the exporter and average 
1.5% per year on the outstanding balance.  The covera ge of this programme and of the Export Credit 
Insurance Scheme, is very limited, with only one  company benefiting per year.  Over 2002-07, the 
Central Bank provided pre-shipment guarantees for BDS$492,000 and post-shipment guarantees for 
BDS$1.09 million. 
106. The BIDC engaged in export promotion activities including the preparation of market studies 
and reports, and the organization of trade shows a nd outward trade missions.  To help companies in 
their marketing efforts, the BIDC maintains offices overseas in London, Miami, New York, and 
Toronto, which help identify pros pective distributors and partners.58  These activities are now under 
the purview of Invest Barbados, which is responsible  for playing the lead role in attracting, winning 
and sustaining international investment. 
(4) MEASURES AFFECTING PRODUCTION AND TRADE  
(i) Legal framework for business 
107. The Companies Act 1982 governs companies in Barb ados.  Companies may be established as:  
public companies, limited liability companies, companies without share capital (for non-profit 
purposes) or mutual insurance companies.  The Companies Act does not set any minimum level of 
capital.  Both domestic and external companies must register;  registration may be subject to certain requirements.  The Companies Regulations 1984 establish registration fees for companies formed 
under the Companies Act;  a fee of BDS$750 is payabl e on incorporation.  Barbadian companies need 
                                                     
 
56 Notified to the WTO in WTO document G/SCM/N/114/BRB, 23 July 2004. 
57 WTO document G/SCM/N/114/BRB, 23 July 2004, and Central Bank of Barbados online 
information.  Viewed at:  http://www.central bank.org.bb/Services/ services _erf.shtml. 
58 BIDC online information.  Viewed at:  h ttp://www.bidc.com/section3.cfm?SubSection=179& 
Section=BIDC WT/TPR/S/203 Trade Policy Review 
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to have a registered office.  Annual returns are not  required;  audits are re quired only if total assets 
exceed BDS$1 million (US$500,000). 
108. The Franchise (Registration and Control) Act of 1991 provides for the licensing, registration, 
and control of businesses wishing to operate a franchi se in Barbados.  Franchises must be registered 
with the Ministry of Finance;  special conditions may be imposed on non-nationals. 
109. Under the Companies Act, all external companie s (formed under the laws of another country), 
must also be registered to do business in Barbados.  There are different categories of companies that 
conduct "international" business and require speci fic licences.  International business companies 
(IBCs) are the most widely used vehicle for offshore operations in Barbados (see also 
Chapter IV(4)(vii)).  In 2006, 537 new business lic ences were issued, 109 more than in 2005;  391 
licences were granted to IBCs, up from 372 a year earlie r;  133 licences were granted to societies with 
restricted liability, 8 to exempt companies, 4 to o ffshore banks and 1 to an exempt management firm.  
Each licence corresponds to a different business. 
110. Under the Income Tax Act, Barbados imposes co rporation tax on all companies incorporated 
or registered in Barbados, and any foreign compan y that carries on business or has an office or place 
of business in Barbados.  Resident companies are taxed on their world-wide income.  Non-resident 
companies are taxed only on income derived from Barba dos.  The standard rate of corporation tax was 
gradually reduced during the period under review , from 40% to 37.5% in 2003, 30% in 2005 and 25% 
in 2006.  Under proposed legislation, the corporat e tax rate would be 20%.  As at May 2008, the 
proposed tax rate had yet to be legislated.  Branch es pay an additional 10% corporation tax if profits 
have been remitted, or are deemed to have been remitted, unless profits are reinvested in Barbados 
other than for the replacement of fixed assets. 
111. Barbados-resident companies must apply w ithholding tax at 15% on interest, royalties, 
management fees, and dividend payments from taxed profits to residents and non-residents alike, 
except if there are specific provisions under double taxation treaties59;  the rate is set at 20% for 
payments under settlements, and 25% for services and the earnings of entertainers.  Preference 
dividends and dividends paid by a Barbados-resident company out of tax-exempt profits are subject to 
withholding tax at 25%. 
112. Barbados levies an annual land tax on all properties in the island.  There are separate rates for 
distinct categories of properties;  since 1 Apr il 2008, the same rates apply to both locals and 
foreigners.  A tax rebate of 0.5%  is granted for lands used exclus ively for agricultural purposes, with 
the relevant certification.  Hotels are ent itled to 50% rebate under specified conditions. 
(ii) Incentives and other government assistance 
113. The Government of Barbados administers a number of incentives schemes, particularly tax 
incentives and, to a lesser extent, financial assi stance.  Some schemes are destined mainly to 
exporting industries (Chapter III(3)), but others are targeted also or mainly at domestic companies 
supplying the domestic or regional markets.  Assist ance is available to companies in an array of 
sectors, from agri-food and manufacturing to tourism and financial services. 
                                                      
59 For example, under the treaties with the United States, Finland, Norway, and Malta, a rate of 5% is 
applied on royalties, interest, and divi dends if the receiving company owns 10% or more of the capital of the 
paying company.  See LowTax.Net, Barbados Double-Tax Treaties.  Viewed at:  http://www.lowtax.net/lowtax/ 
html/jbs2tax.html. Barbados WT/TPR/S/203
 Page 45 
 
 
114. The Fiscal Incentives Act of 1974, as ame nded, provides tax incentives to "approved" 
enterprises, or to manufacturers of an "approve d product", as determined by the Government on a 
case-by-case basis, for up to 15 years, depending on  the type of enterprise and the value added 
(see Chapter III (exports)).60 
115. In 2007, only nine approved enterprises were  benefiting from the Fiscal Incentives Act;  
the last approval was granted in 2001 for a period of 15 years.61  Between 1975 and 2001, some 229 
enterprises received approved status, and over 100 products were under Approve d Products Orders.  
Industries that already supply more than 90% of the domestic market for any given product cannot be 
approved.62  The VAT is zero-rated for goods imported by beneficiaries of the Fiscal Incentives Act, 
as well as for businesses registered under the Intern ational Business Companies Act, and the Exempt 
Insurance Act.  The VAT is also zero-rated fo r goods imported for the purposes of a tourism product 
or a tourism project approved under the T ourism Development Ac t (Chapter IV(4)(v)).63 
116. Under the Small Business Development Act of 1999, companies whose business is deemed to 
be of significant socioeconomic benefit to Barbad os are entitled to a number of benefits.  These 
include:  an exemption from withholding tax on divi dends and interest earned on investment by small 
businesses;  exemption from import duty on plant and equipment imported for use in the business;  
exemption from withholding tax on divi dends and interest earned on investment in an approved small 
business or in any fund approved for investment in  small businesses;  exemption from stamp duty;  
and a deduction of corporation tax of an amount equa l to 20% of actual expenditure in respect of the 
use of technology, market research, and any other ac tivity that is, in the opin ion of the Commissioner 
of Inland Revenue, directly relate d to the development of the business.  Approved small businesses 
may also receive technical assistance to start, c ontinue or expand operations .  Revenue forgone under 
the Small Business Development Act of 1999  during 2002-06 totalled BDS$1.32 million  
117. Potential beneficiaries may be active in:  agricultu re, forestry, and related activities;  fishing;  
manufacturing;  construction;  and a number of serv ice activities, including entertainment, financial 
services, health care, hotel, restaurants, tourism, pers onal care services, real estate, transport, storage 
and communication services, wholesale and retail trade. 
118. Additionally, an approved small business may a pply for loan guarantee cover under the Credit 
Guarantee Scheme through any commercial bank or financial institution with access to the Scheme.64  
                                                      
60 These include:  aerated waters, automobile mu fflers, bakery products, beer, brushes and mops, 
cardboard boxes, cigarettes, clocks, coir products, mats a nd matting, concrete blocks, concrete pipes, concrete 
tiles, copra, corrugated cardboard contai ners, drinking straws, edible oils an d fats from copra, handicraft items, 
hats and caps, hollow ware (aluminium), mattresses, nails (other than galvanized nails), paper bags, phonograph records, plastic film, popcorn, prin tery, rum, shirts and knitted underw ear, stationery, syrups, tissue paper 
products, tubular furniture (aluminium), twine, umbrellas, and window frames (aluminium). 
61 Barbados Government online information.  View ed at:  http://www.barbado sbusiness.gov.bb/miib/ 
Legislation/documents/fiscal_incentives_declaration_enterprise_order_cap71a.pdf. 
62 See also WTO document G/SCM/N/71/BRB, 1 March 2002. 
63 For the purpose of the Act, a tourism project includes:  hotel and restaurant construction, conversion, 
furnishing, and renovation;  the provision of tourist re creational facilities and tourism related services;  the 
construction, alteration or renovation of an attraction;  the restoration, preservation, and conservation of natural 
sites;  the establishment, restoration, preservation, and conservation of monuments, museums, and other 
historical structures and sites;  and the construction a nd furnishing of villas and timeshare properties.  Tourism 
Development Act.  Viewed at:  http://www.barbadosb usiness.gov.bb/miib/Legislation/ documents/tourism_ 
development_bill_2002.pdf. 
64 Beneficiaries must be incorpor ated under the Companies Act and approved as a small business in 
accordance with the Small Business Development Act, or meet some eligibility criteri a, including:  sales not 
over BD$2 million, and paid capital not over BD$1 million, and be majority Barbadian-owned. WT/TPR/S/203 Trade Policy Review 
Page 46 
 
 
The Credit Guarantee Scheme for Small Businesses is sponsored by the Central Bank of Barbados.65  
The scheme is designed to offer protection to comme rcial banks and other cr edit institutions approved 
by the Central Bank against insolvency and other po ssible losses in respect of the credit granted to 
small enterprises.  Commercial banks and approved credit institutions may a pply to the Central Bank 
to provide credit facilities to eligible borrowers.  Eligible small businesses must demonstrate a need 
for financial assistance and must make an equity cont ribution of at least 20% of the loan facility being 
sought.  Short-term facilities are guaranteed for a maximum of three years and medium-term facilities 
for a maximum of seven years.  The maximum guarantee is BDS$150 ,000 for short-term loans and 
BDS$300,000 for medium-term loans.  During 2002-07, 73 businesses were able to access guarantees 
totalling BDS$4 million under this scheme. 
119. In addition, the Central Bank may guarantee t echnical assistance loans up to BDS$50,000 for 
any one borrower for the purpose of market or product research, marketing, product costing, 
promotion, and others.  The Central Bank indemnifies the credit institutions to the extent of 80% of 
any eventual loss, except in the case of a new (start-up) where the guarantee is up to 90% of the loan 
provided there is an equity contribution of at l east 10% by the borrower and the business has not been 
in operation for more than 18 months.  The rate of  interest on loans guaranteed under the scheme is 
determined by the credit institution. 
120. The Barbados Investment Fund is an equity fu nd established in July 1992 by the Central Bank 
of Barbados and the Caribbean Financial Services Corporation.66  It provides equity financing for 
small and medium-sized businesses operating in  Barbados, including funds for capital cost 
components, i.e. equipment and real estate, as well  as working capital.  Enterprises must be engaged 
in manufacturing, agri-industry, tourism and rela ted services, or any other area that can make a 
contribution to foreign exchange earnings and employment.  During 2002-07, some BDS$7 million 
worth was invested in 13 projects.  
121. The Industrial Credit Fund (ICF), established in 1983 and administered by the Central Bank 
of Barbados, provides medium- and long-term credit to productive enterprises operating mainly in the 
private sector.  The ICF's available resources for lending are in excess of BDS$65 million.  ICF 
resources are channelled through commercial banks and other fina ncial institutions operating in 
Barbados.  They can be used to finance fixed assets (excluding real estate purchases), working capital, 
and technical assistance.  To benefit from the ICF,  an individual must be a resident Barbadian 
national;  corporate bodies must be capable of cont ributing to the growth of output, employment, and 
foreign exchange earnings.  The following areas of ac tivity are eligible for loans:  agri-industry;  
manufacturing;  fisheries;  tourism;  mining and qua rrying;  information technology;  construction and 
engineering;  R&D;  and a number of services,  including transportation, telecommunications, 
consulting, and health services.  Duri ng 2002-07, cumulative disbursements totalling 
BDS$56.5 million (US$28.3 million) were made to 28 businesses via the Industrial Credit Fund. 
122. The ICF may advance up to 90% of the loan made by the intermediary, provided that the ICF 
loan does not exceed 80% of the cost of a new proj ect or 90% of the cost of the expansion of an 
existing enterprise.  The amount of ICF advances out standing to a single beneficiary at any one time 
is limited to BDS$5 million.  Maximum maturity is 20 years (including maximum grace period of three years) for fixed assets, and five years (including a maximum grace period of two years) for working capital and technical assistance.  Interest  rates are in the range of two percentage points 
above or below the average rate payable by co mmercial banks in Barbados on interest-bearing 
deposits, as calculated by the Central Bank of Barbados. 
                                                     
 
65 Central Bank of Barbados (2008), Credit Guarantee Scheme for Small Businesses  online 
information.  Viewed at:  http://www.centralbank.o rg.bb/Services/credit_scheme_small_business.pdf. 
66 Central Bank of Barbados online information.  Viewed at:  http://www. centralbank.org. Barbados WT/TPR/S/203
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123. The Special Technical Assistance Fund provid es assistance for human resource development, 
plant upgrading, and operational design and internati onal standards certification.  Funding takes the 
form of grants.  Disbursements in 2002-07 to talled BDS$16.65 million (US$8.8 million).  The 
Innovation Fund provides financial assistance to entr epreneurs who have an innovative business idea 
with commercial potential.  Technical assistance is also provided to projects in the developmental 
stage.  Funding is in the form of equity and tec hnical assistance.  Disbursements over 2002-07 totalled 
some BDS$5 million.  The Fund Access provides loans fo r small businesses at an interest rate of 6%;  
beneficiaries are also given technical assistance in the form of training.  Some BDS$715,232 in loans 
were disbursed over 2002-07.  The Enterprise Grow th Fund Limited provides financial assistance in 
the form of loans, equity, and technical assist ance to small and medium-sized businesses with 
significant potential to earn foreign exchange and ge nerate profit and employment.  Disbursements 
over 2002-07 totalled BDS$10.8 million. 
124. Barbados companies may also benefit from con cessionary credits funded or guaranteed by the 
Caribbean Development Bank (CDB).67   
(iii) Competition policy and price controls 
(a) Competition policy 
125. Since its last Review in 2 002, Barbados has introduced comprehensive competition policy 
legislation.  The main legislation is the Fair Co mpetition Act of 2003 (CAP. 326C).  The Fair Trading 
Commission (FTC) CAP. 326B, contains provisions regarding competition policy.  The FTC also 
enforces the Utilities Regulation Act, CAP. 282, some provisions of the Telecommunications Act, 
CAP. 282B, and the Consumer Protection Act, CAP. 326D.  
126. The Fair Competition Act entered into effect in  January 2003;  its objectives are to promote, 
maintain, and encourage competition;  prevent anti-competitive conduct;  and ensure that all 
businesses have the opportunity to compete equitably.   The Act applies to all persons and businesses 
conducting business in Barbados.  Certain practices are considered anti-competitive per se , 
independently of their effect.  The Act identifi es some practices as abuse of dominance, including 
exclusive dealing, market restriction, and predator y pricing;  these practices are prohibited.  Anti-
competitive agreements are also prohibited includi ng price fixing, bid rigg ing, and resale price 
maintenance. 
127. The Fair Trading Commission (FTC) Act, en acted in 2001, established the FTC under the 
Ministry of Commerce, Consumer Affairs and Business Development as the body in charge of 
competition policy issues, with responsibility for th e enforcement of the provisions of the above-
mentioned Acts.  Currently under the Ministry of Trade, Industry and Commerce, the FTC is charged 
with safeguarding the interests of consumers,  regulating utility services, and promoting and 
maintaining effective competition in the economy.  Th e FTC has jurisdiction over private, public, and 
statutory bodies and government agencies. 
128. The FTC has wide investigative powers, includi ng those of self-initiating an investigation, 
and may declare certain business activities as illegal.   During 2003-07, the FTC conducted more than 
60 investigations of anti-competitive conduct.  Appr oximately 10% resulted in decisions of breaches 
of the Fair Competition Act, and in most cases the FTC issued a cease-and-desist order.  The 
investigations conducted by the FTC during the period under review were primarily related to 
                                                      
67 CDB online information.  Viewed at:  http://w ww.caribank.org/web_staging. nsf/pages/hp1. WT/TPR/S/203 Trade Policy Review 
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telecommunications, following liberalization of the sector.68  (See Chapter IV(4)(iii)).  More recently, 
investigations have been launched across all major se ctors, mainly in regard to abuses of dominance.  
The FTC's decisions may be appealed to a judge within 15 days of receipt of notice of the findings.  The FTC may also present recourse.  As at June 2008, there were two recourse cases before the High 
Court. 
129. The FTC may grant an authorization to engage in an agreement or business practice that is 
prohibited under the Act, if it is satisfied that, t hough anti-competitive, it is likely to promote a public 
benefit.
69  The FTC has not made recourse to these provisions. 
130. The Fair Competition Act also contains provisi ons with respect to merger control.  Pre-
merger notification and examination by the FTC is  mandatory when the merg ed companies are likely 
to control at least 40% of the relevant market.  Th e FTC will generally allow a merger:  if there are no 
adverse effects on competition;  even if the merg er is likely to lessen competition, when the 
efficiencies to be generated from the merger more than  offset the loss to competition;  or if one of the 
firms involved is facing imminent financial failure and the merger represents the least anti-competitive use for the failing firms assets.  During 2003-07, the FTC investigated two mergers and 
approved one in the telecommunications sector. 
131. Under the Utilities Regulation Act of 2000, the FTC regulates the Barbados Light and Power 
Company;  the National Petroleum Corporation;  and Cable & Wireless (B arbados) Limited.  The 
FTC also establishes the principles for setting the ra tes to be charged for utility services and reviews 
these rates.
70 
132. A comprehensive competition policy framework is  of utmost importance for Barbados, given 
the still high levels of concentration in the Barbad os economy, partly caused by its small size, and 
their possible implications for competition.  Alt hough there are few monopolies in Barbados, outside 
of the utilities sector and some state trading enterp rises, there is a lack of competition in certain 
markets, although the situation has improved since th e last review due to reinforced legislation, 
enhanced regulatory powers and the further openi ng to competition of some sectors, such as 
telecommunications.  As reported in the previous revi ew, this lack of competition can translate into 
higher prices. 
133. As an example of market concentration and its effects on prices in Barbados, in February 
2007, the Director of the FTC noted that food prices had gone up by about 25% in 2003-06, compared with an inflation rate of 13% and that, based on an inquiry conducted by the FTC into the food 
distribution industry from 2003 to 2006, evidence showed there was some measure of "monopolistic 
pricing by manufacturers and wholesalers, c ontrolling the supply of particular brands".
71  He noted 
that three major wholesale suppliers accounted for about 45.4% of the overall wholesale trade market, 
and that a few major supermarket chains dominated the retail market. 
134. Protocol VIII of the CARICOM Treaty provides the rules and standards by which enterprises 
must do business in the Caribbean Single Market Econom y in order to ensure competition, and protect 
consumer welfare.  It prohibits ag reements and practices that prevent, restrict or distort competition, 
and give an unfair advantage through a dominant position in the market place.  The Community Competition Commission (CCC) started operating in Ja nuary 2008 in Suriname;  the activities of the 
                                                     
 
68 For decisions and orders issued by the FTC during 2002-07, see Fair Trading Commission online 
information.  Viewed at:  h ttp://www.ftc.gov.bb/html/DNO.htm. 
69 FTC online information.  Viewed at:  http://www.ftc.gov.bb/ html/fcomp/faq.htm. 
70 Fair Trading Commission online information.  Vi ewed at:  http://www.ftc.gov.bb/html/DNO.htm. 
71 NationNews.com online information.  Viewed  at:  http://bararchive.bits.baseview.com/. Barbados WT/TPR/S/203
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Commission complement those of the FTC and ot her national agencies.  The CARIFORUM/EC EPA 
contains provisions concerning competition policy. 
(b) Price controls 
135. Price controls are covered by the Control of Price (General) Regulation 1983 (S.I. 1983 
No. 29) and administered by the Department of Co mmerce and Consumer Affairs in the Ministry of 
Trade, Industry and Commerce.  According to information from the Ministry of Trade, Price Control Regulations were in place in late 2007 on:  diesel  fuel, gasoline, kerosene, liquefied petroleum gas, 
chicken wings, chicken backs and necks, and regular sugar.
72  Price changes for these products must 
be gazetted.73 
(iv) State trading enterprises, state-owned enterprises, and privatization 
136. Barbados notified in 1996 that it maintained tw o state trading enterprises as defined in GATT 
Article XVII.4(a) and paragraph 1 of the WTO Understanding on Article XVII:  the Barbados 
Agricultural Development and Marketing Corporat ion (BADMC), and the Barbados Dairy Industries 
Limited (BDIL).74  As at May 2008, Barbados had not upda ted this notification, nor submitted written 
responses to questions posed by Members regarding the operations of these entities.75 
137. In the context of its first Trade Policy Review, Barbados indicated that it maintained only one 
designated state trading enterprise, the BADMC (Chapter IV(2)).76  The BADMC holds a monopoly 
on the importation of chicken and turkey wings.  The stated purposes for introducing and maintaining 
a state trading enterprise for the importation of poultry products include to regulate prices in the domestic market, and to protect domestic producers by the control of imports.  The BADMC also 
imports peanuts and apples, and is de facto  the sole exporter of cotton.
77  The BDIL was completely 
privatized in 1997.78  The Government of Barbados launched an  initial public offering (IPO) of shares 
of the Insurance Corporation of Barbados (ICB) in  December 2000, retaining 67%.  In January 2006 
another public offering was made a nd an additional 50% were sold.  As at June 2008, the Government 
owned 20% of the assets of the ICB. 
138. Certain other companies are de facto  sole traders, although they do not have statutory rights.  
For example, the Barbados National Oil Company is the sole importer of gasoline and fuel oil.   
139. Barbados' privatization process started in 1 991 and most privatization activities took place 
before the period under review.  Republic Bank Limited (RBL) acquired 57% of the shares of 
Barbados National Bank Inc. from the Government in March 2003, and a further 8% in September 
2003.  No other privatization has taken place since then.  As a consequence, a number of commercial 
                                                      
72 The prices were (wholesale/retail price between pare ntheses, BDS$):  diesel fuel (1.48816/1.67 per 
litre);  gasoline (2.23213/2.46 per litre) ;  kerosene (1.45597/1.51 per litre);  liquefied petroleum gas (25.17/31.01 
per 20 lb cylinder);  chicken wings (4.28/5.36 per kg);  chicken backs and necks (1.76/2.29 per kg);  and regular 
sugar (1.38/1.52 per kg) Ministry of Commerce, Consumer Affairs and Business Development (2008). 
73 Ministry of Trade, Industry and Commerce (2003). 
74 WTO document G/STR/N/1/BRB, 29 May 1996. 
75 WTO documents G/STR/Q1/BRB/1, 26 June  1996, G/STR/Q1/BRB/2, 7 July 1996, 
G/STR/Q1/BRB/3, 20 September 1996, and G/STR/Q1/BRB/4, 25 September 1996. 
76 WTO document WT/TPR/G/101, 10 June 2002. 
77 Ministry of Agriculture and Rural Development online information.  Viewed at:  
http://www.agriculture.gov.bb/. 
78 BHL online information.  Viewed at:  http://bhl.com.bb/showcompany.cfm?p=whoweare. WT/TPR/S/203 Trade Policy Review 
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companies in Barbados remain partly or totally state owned, and the State is involved in a number of 
commercial activities in such sectors as utility services, hotels, and agri-food production.79   
(v) Government procurement 
140. Barbados is neither a party nor observer to the WTO Plurilateral Agreement on Government 
Procurement (GPA);  nor does it participate in th e Working Group on Transparency in Government 
Procurement.  The authorities indicate that Barba dos is not considering acceding to the GPA at this 
time. 
141. Central Government expenditu re on goods and services tota lled BD$215 million in 2005/06 
(some 3.5% of GDP), while capital expenditure to talled BD$253.4 million (some 4.1% of GDP).  The 
authorities indicate that statistical information on Government procurement is not readily available 
but that the Government is in the process of m odernizing its procurement system to enhance the 
availability of statistical information. 
142. Government procurement by central government ministries and departments in Barbados is 
regulated by the Financial Administration and Aud it Act Cap. 5, enacted in 1964, the Financial 
Administration and Audit (Financial) Rules (1971), and the Financial Administration and Audit 
(Supplies) Rules (1971).  The Financial Administration and Audit Act provides for the control and 
management of public finances, and stipulates that all statutory spending by government agencies in Barbados will be funded through a Consolidated Fu nd.  These procurement disciplines do not apply to 
decentralized government agencies, such as statutory bodies.  The purchase of drugs is regulated by the Financial Administration and Audit (Drug Service) Rules (1980).  
143. Imports for government consumption are exem pt from import duties, but VAT is payable 
unless the item is zero-rated. 
144. Government procurement of goods, services, and works valued at less than BDS$20,000 
(US$10,000) may be made throug h direct offers or negotiations  and without the formality of a written 
agreement.  Expenditure on goods, works or ser vices in excess of BDS$20,000, but less than 
BDS$100,000 (US$50,000), may be arranged without te nders being invited;  written quotations must 
be obtained from interested suppliers before the contract is awarded.
80  For procurement contracts 
over BDS$100,000, an open competitiv e tendering procedure must be used. 
145. Procurement under BDS$100,000 may be managed at  the agency/ministry level, for example, 
for repairs and maintenance services, or is centra lized, for example, the purchase of computers or 
furniture.  Competitive tendering for goods, services and/or works of a value of over BDS$100,000 is 
managed by the Tenders Committee,  which consists of the Chie f Supply Officer, the Solicitor 
                                                      
79 Companies wholly owned by the State include:  Ba rbados Agency for Micro Enterprise Development 
Ltd., Barbados Agricultural Credit Trust LTD. (BACT) , Caribbean Broadcasting Corporation, Enterprise 
Growth Fund LTD, Barbados Investment & Development Corp., Barbados Agricultural Management Company, 
Barbados Agricultural Development and Marketing Corporation, National Petroleum Corporation (NPC), 
Barbados National Oil Company (BNOC), Caves of Barbad os Ltd., Barbados National Terminal Company Ltd., 
Barbados Water Authority, Sanitation Service Authority , Queen Elizabeth Hospital Board, Transport Board, 
National Housing Corporation, Needham’s Point Develo pment Inc. Barbados Tourism Authority, Barbados 
Tourism Investment Inc. (BTI), Grantley Adams Interna tional Airport Inc., Barbados Port Inc., and Caribbean 
Airways International Ltd.  Companies with majority state ownership include:  Hotels and Resorts Ltd., 
Needham’s Point Holdings Ltd. and LIAT Ltd.  Companies with minority state ownership include:  Barbados 
National Bank Inc. (BNB), and Southern Golf and Country Club Limited. 
80 Ministry of Finance and Economic Affairs (2000). Barbados WT/TPR/S/203
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General, and five other public officers appointed by  the Minister of Finance.  If the funding comes 
from an international financial institution, the te nders are submitted to a Special Tenders Committee. 
146. For open tenders, a notice is published in one or more newspapers in Barbados, except where 
the Tenders Committee is satisfied that no more than  seven contractors in Barbados are capable of 
tendering, in which case contractors are invite d by letter to submit a tender.  Tenders are not 
advertised in the Official Gazette  but some are advertised electronically if they are financed 
internationally, otherwise they ar e advertised in the local media.  In accordance with the Financial 
Administration and Audit (Financial) Rules (1971), in cases of extreme urgency or of a specialized nature, Cabinet may authorize the procurement of goods or services otherwise than by invitation to 
tender and allow procurement through direct negotiations. 
147. The time limit for submission of bids varies from 21 to 42 days, according to the complexity 
of the procurement contract.  The criteria consider ed in awarding tenders include conformity with 
tender requirements, as well as the financial, techni cal, and supply capacity of the tendering firm.  The 
goods/services offered must fit the purpose intended a nd meet or exceed the stated specifications.  
The legislation does not make any reference to the lo west price or cost being a determinant factor in 
the award of a contract.  The authorities indicate that the contract is awarded to the "lowest evaluated 
tender", considering, apart from the price, such factors as the guarantee of supply, the completion 
time, and transportation costs.  Barbados's legisl ation does not contemplate the grant of preferences 
for domestic or regional suppliers.  Procurement opportunities are printed in the media and open to all 
suppliers.  All tender documents are opened in public;  unsuccessful tenderers are informed, but 
reasons for rejection are not given. 
148. Complaints may be handled administratively by the Director of Finance and Economic 
Affairs or through the law courts.
81  The authorities indicate that only one such court case had been 
lodged since the inception of tenders, and none since 2002. 
149. Procurement of supplies is ruled by the Fina ncial Administration and Audit (Supplies) Rules 
1971.  The rules authorize the Chief Supply Officer to  issue invitations to tender, accept tenders, and 
issue orders and enter into contracts.  For pr ocurement under BD$100,000, the Chief Supplier must 
maintain a list of approved suppliers for each item of supplies and must restrict invitations to tender, 
as well as contracts for the purchase of supplies, to  such approved supplie rs.  To be approved, 
suppliers need to be resident in Barbados;  potential  suppliers are asked to complete an Application to 
Become an Approved Supplier. Participants in ope n tenders do not need to be registered.  The 
authorities indicate that supplies may be bought inte rnationally if they are not locally available. 
150. The Financial Administration and Audit (Drug Se rvice) Rules 1980 apply to the procurement, 
control, and disposal of drugs.  There is a Dr ug Tenders Committee, which examines tenders if 
expenditure under the contract is likely to exceed BD S$5,000;  the procedures are similar to those for 
supplies.  The Barbados Audit Office is responsib le for surveying the use of procurement rules. 
151. Under Article 239 of the Revised Treaty of  Chaguaramas Establishing the Caribbean 
Community (the Revised Treaty) (2001), CARICO M Heads of Government undertook to elaborate a 
protocol on government procurement.82  The Council for Trade and Economic Development 
(COTED) has launched an action plan to create a regional information coordinating agency, and a 
promotional programme has been developed to increase procurement of regional goods and services, 
                                                      
81 IADB online information.  Viewed at:  http://alca-ftaa.iadb.org/eng/gpdoc2/INTRO.htm. 
82 Revised Treaty of Chaguaramas Establishing the Caribbean Community (2001).  Viewed at:  
http://www.caricom.org/jsp/community/revised_treaty-text.pdf. WT/TPR/S/203 Trade Policy Review 
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within CARICOM.83  As at May 2008, the action plan had not been put in place.  In the bilateral 
FTAs between CARICOM and Costa Rica (Article  XV.01), and with the Dominican Republic 
(Article XI), it is envisaged that the parties w ould consider developing an  agreement on government 
procurement.  Negotiations are ongoing. 
(vi) Intellectual property rights 
152. Barbados is member of the World Intellectua l Property Organization (WIPO) and a signatory 
to a number of international agreements  on intellectual property rights (IPRS).84  It is not a member of 
the International Union for the Protection of Industri al Property;  nor of the International Union for 
the Protection of New Varieties of Plants (UPOV) Convention (1978). 
153. Barbados notified its IPR contact point to th e WTO as the Ministry of Foreign Affairs and 
Foreign Trade, in 2006.85  Under the requirements of Article 63. 2 of the TRIPS Agreement, Barbados 
has made several notifications to WTO concerning its IPR-related legislation.86  Barbados' IPR 
legislation was reviewed by the TRIPS Council in 2001.87  Barbados responded to questions posed by 
WTO Members, dealing with such issues as IP lega l coverage, the compliance of its laws with TRIPS 
provisions, the scope of patent protection, exclusio n of patent rights, trade mark infringement, the 
procedures followed in the granting of IPRs, and the provisions for enforcement.88  In the TRIPS 
Council, Barbados has expressed its view that a ge ographical indications system should respect the 
principle of primacy of national law reflected in  Article 1 of the TRIPS Agreement and not unduly 
undermine national intellectual property systems;  pa rticipation in the system should be voluntary.89 
154. The Corporate Affairs and Intellectual Property Office (CAIPO) of the Ministry of Foreign 
Affairs, Foreign Trade and International Busi ness is responsible for IPRs administration.90  CAIPO 
also advises the Ministry of Industry and Internatio nal Business on IP-related issues and is responsible 
                                                      
83 WTO document WT/TPR/S/190, 1 October 2007. 
84 Barbados is a party to:  the Convention Establishing the World Intellectual Property Organization 
(1970);  the Paris Convention for the Protection of Industrial Property, Stockholm Text (1883) as revised in 
1967;  Nairobi Treaty on the Protection of the Olympic Sy mbol (1981);  the Patent Cooperation Treaty (PCT), 
(1970);  the Nice Agreement Concerning the International Classification of G oods and Services for the Purposes 
of Registration of Marks (1967);  the Berne Conventi on for the Protection of Literary and Artistic Works 
(1986);  the Rome Convention for the Protection of Performers, Produ cers of Phonograms and Broadcasting 
Organizations (1961);  the Geneva Convention for the Protection of Producers of Phonograms Against 
Unauthorised Duplication of their Phonograms (19 71);  and the Universal Copyright Convention (1952). 
85 WTO document IP/N/3/Rev.9/Add.1, 31 January 2006. 
86 WTO documents IP/N/1/BRB/P/1, 12 November 2001, IP/N/1/BRB/P/2, IP/N/1/BRB/P/3, 
16 October 2001, IP/N/1/BRB/P/4, 17 October 2001 (patents);  IP/N/1/BRB/P/5, IP/N/1/BRB/P/6, 
1 August 2002 (new plant varieties);  IP/N/1/BRB/T/1, 12 November 2001, IP/N/1/BRB/T/1, Add.1, IP/N/1/BRB/T/2, 17 October 2001 (trade marks);  IP/N/1/BRB/D/1, IP/N/1/BRB/D/2, 16 October 2001 
(industrial designs);  IP/N/1/BRB/C/1, 16 October 2001 (copyright);  IP/N/1/BRB/G/1, 16 October 2001;  
IP/N/1/BRB/G/2, 1 August 2002 (geographical indica tions);  IP/N/1/BRB/L/1, IP/N/1/BRB/L/1/Add.1, 
16 October 2001;  IP/N/1/BRB/L/2, 1 August 2002 (int egrated circuits);  IP/N/1/BRB/I/1, 9 May 1996;  
IP/N/1/BRB/I/2, 2 August 2002 (protection against unfair competition). 
87 WTO document IP/Q/BRB/1, IP/Q2/BRB/1, IP /Q3/BRB/1, IP/Q4/BRB/1, 9 February 2004. 
88 The questions and responses are contained in WTO document IP/Q/BRB/1, IP/Q2/BRB/1, 
IP/Q3/BRB/1, IP/Q4/BRB/1, 9 February 2004.  Questions  were raised by:  Australia, Canada, EC, Japan, 
Switzerland, and the United States. 
89 WTO document TN/IP/M/10, 27 October 2004. 
90 CAIPO online information.  Viewed at:  http://www.barbadosbusiness.gov.bb/;  and 
http://www.caipo.org/. Barbados WT/TPR/S/203
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for the grant and registration of patents, trade a nd service marks, industrial designs, and other IPRs, 
covering geographical indications, integr ated circuits, and plant varieties.91 
155. Barbados has enacted legislation that covers  all major areas referred to in the TRIPS 
Agreement (Table III.7).  The legislation establish es a right of priority for national, regional or 
international applications for pate nts or industrial designs in a country party to the Paris Convention 
or a WTO Member.  During the period under review , Barbados enacted the Intellectual Property 
(Miscellaneous Provisions) Act, 2006-2 to ame nd the Patents Act, the Trade Marks Act and 
Regulations, and the Industrial D esigns Act and Regulations to make better provision for the 
regulation of intellectual property and to ensure  compliance with certain aspects of the TRIPS 
Agreement.  For example, the Act extended the peri od of protection of industrial designs to ten years, 
renewable for a period of five years, and expande d the concept of "mark" to include certification 
marks. 
Table III.7 
Overview of IPR protection, 2008  
Area/law Coverage Duration Exclusions and limitations 
Copyright    
Copyright Act, 1998-4 Origin al literary works (including 
computer programs), dramatic, 
musical, and artistic works;  sound 
recordings, films, broadcasts or cable programmes;  typographical arrangements of published editions;  
and electronic databases;  
neighbouring rights of producers of phonograms and performers also 
protected;  related rights include 
moral rights as well as performers' and broadcasters' rights;  no 
registration required for protection  Life of the author plus 
50 years 
For sound recordings, 
films, broadcasts or cable programmes, 
computer generated 
works, 50 years from production year 
For cable or broadcast 
programming, 50 years 
from the end of the 
year in which the broadcast took place 
For typographical 
arrangements, 25 years 
from the year in which 
the edition was first published Protection is granted provided the work 
is original and has been written down, 
recorded or otherwise expressed in 
some material form  Copyright may be transmitted by 
licensing 
 Moral right to object to derogatory 
treatment of protected works 
Patents    
Patents Act 2001, No. 18 
Patents Regulations, 
1984- S.I. 1984 No. 84 An invention that is novel, involves 
an inventive step, and is 
industrially applicable Rights of plant breeders and 
developers of new plant varieties 
specifically protected  20 years from the filing 
date accorded to the 
applicant Inventions involving, discoveries, 
scientific theories and mathematical 
methods, diagnostic methods, methods for treatment of human beings and 
animals by surgery or therapy, plant 
and animal varieties and biological processes for the production of plants 
other than microbiological processes, 
and the products of those processes and inventions, the commercial exploitation of which would be contrary to public 
order or morality or which is 
prejudicial to human or animal health or to plant life or to the environment;  
compulsory licences can be issued if 
the manner of exploitation by the patent owner is found to be anti-competitive, 
subject to reasonable payment 
Table III.7 (cont'd) 
                                                      
91 Corporate Affairs and In tellectual Property Office online information.  Viewed at:  http://www.bidc. 
com/barbados_link.cfm?WebLink=6. WT/TPR/S/203 Trade Policy Review 
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Area/law Coverage Duration Exclusions and limitations 
Industrial designs    
Industrial Designs Act of 
1985, Cap. 309A   
Industrial Designs 
Regulations, 1984- S.I. 
1984 No. 83 Handicraft and industrial designs 
may be registered if they are new 
prior to the date of filing or the priority date of the application for 
registration 
 Ten years, renewable 
for five years 
 Protection is granted if the design has 
not yet been made available to the 
public through use or description or in 
any other manner except through 
display in an official exhibition.  An industrial design cannot be registered if 
it provokes a breach of peace 
Layout designs of integrated circuits  
Integrated Circuits Act, 
1998-21, amended by ICA 
Amendment Act No. 15 of 
2001 
Integrated Circuits Regulations, 2001 Three-dimensional disposition of 
elements, at least one of which is an 
active element of an integrated 
circuit 
Layout-designs must be original;  
the right to registration is 
transferable Ten calendar years 
from the date of first 
commercial 
exploitation, anywhere 
in the world, of the layout-design, or on 
the filing date for 
application for registration,  non-
renewable Layout designs in commercial use for 
more than two years 
The 2001 Act amends the 1998 Act to 
clarify the criteria for protection, and 
provides a right of appeal 
Trade marks  
Trade Marks Act, 1981-
56, amended by Acts 
1984-20, 1988-6, 2001-16, and 2006-2.   Trade 
Marks Regulations 1984- 
S.I. 1984 No. 85 Trade marks, service marks, and 
collective marks that are 
"distinctive".  The definition of trade mark includes aspects of 
shape and packaging and provides 
for certification marks 
There are provisions for the right of 
priority of an earlier application 
filed by the applicant in any State 
party to the Paris Convention or Member of the WTO 
It is possible to register collective 
marks 
Registration is not compulsory for 
protection, but without it a trade 
mark owner cannot bring an action 
in court for infringement Ten years from the 
date of filing, 
renewable Legislation confers the right of 
assignment and transfer of a trade mark 
by the proprietor 
 
Geographical indications  
Geographical Indications 
Act, 1998-22 (in force 
since 2001). Geographical 
Indications Regulations, 
2001 Indication identifying goods as 
originating in a territory or region 
or locality, when a given quality, 
reputation or other characteristic of 
the good is essentially attributable to its geographical origin.  No 
registration required for protection  Indications that do not correspond to the definition of geographical 
indication under the Act, that offend 
public order or morality, or that cease 
to be protected or fall into disuse in their county of origin 
Undisclosed information  
Protection Against Unfair 
Competition Act, 1998-20  Protects against the disclosure, 
acquisition or use of secret information in the course of industrial or commercial activities, 
without the consent of the person 
lawfully in control of the information Indefinite  
Protection Against Unfair Competition  
Protection Against Unfair 
Competition Act, 1998-20  Protection against unfair 
competition within the context of 
Articles 39-40 of TRIPS Agreement Indefinite  
Table III.7 (cont'd) Barbados WT/TPR/S/203
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Area/law Coverage Duration Exclusions and limitations 
Protection of New Plant Varieties  
Protection of New Plant 
Varieties Act, 2001-17.. Protection of New Plant 
Varieties Regulations, S.I. 
2001, No. 133.  Protection of New Plant Varieties 
Order, S.I. 2001, No. 134  Grants plant breeder's rights in 
respect of plant varieties that are new, distinct, homogeneous, stable, 
and given a denomination that is 
acceptable for registration 
Foreign applications from UPOV 
members will be accorded a one-
year priority right 25 years for perennial 
plants (including forest and fruit trees, vines);  
20 years for others The plant breeder's right does not 
extend to acts by individuals, for non-commercial purposes, for experimental 
purposes, or for the purpose of 
breeding other varieties 
 
Source : WTO Secretariat, based on WTO doc ument IP/N/1/BRB/2, 2 August 2002 and on CAIPO online information  
156. Barbados' patent legislation includes provisions  allowing the exploitation by the Government 
within Barbados of an invention protected by pate nt, for national security, health, or nutrition reason;  
in the interests of the development of an essential sector in the economy of Barbados;  or for other 
public interest.  There are provisions for both voluntary and compulsory licensing.  Compulsory licensing may be granted by the High Court where a pate nt has not been exploited within four years of 
filing an application or three years from the date th e patent was granted.  There are no provisions with 
respect to parallel imports;  however, these are not permitted. 
157. Barbados submitted a response to the WTO checkli st on issues of enforcement in intellectual 
property.
92 
158. The High Court has jurisdiction in cases of di spute relating to the application of all 
intellectual property rights.  Appeals can be made to  the Court of Appeal and to the Caribbean Court 
of Justice as the final appellate court. 
159. IPR legislation includes provisions for criminal sanctions and detail a minimum fine and/or a 
minimum term of imprisonment for offences.  Re medies available in civil procedures include the 
destruction of goods, imposition of fines, or the pa yment of damages and expenses.  In the case of 
copyright, remedies also include the impounding of infringing copies of works, and the forfeiture and seizure of the instruments or equipment used to make  the copies.  Infringement of rights may lead to a 
fine of up to BD$150,000, or to imprisonment of up for five years, or to both.  
160. IPR actions must be initiated by the right holde r, the exclusive licensee or an authorized 
agent, or by the registered owner of the right.  There is no provision requiring ex officio action by 
Customs officials.  Customs author ities are authorized, under copyright and trade mark legislation, to 
seize goods that infringe IPRs to prevent them from entering the country, upon application by the 
right holder or another authorized person to the Comp troller of Customs.  The authorities indicate that 
no information is available with respect to the number of seizures and the value of goods seized under 
enforcement activities. 
                                                     
 
92 WTO document IP/N/6/BRB/1, 6 July 2001.