I’m a returning National of Trinidad and Tobago and wants to bring my vehicle with me

All returning residents of Trinidad and Tobago are allowed to bring their vehicle with them. If you have been out of the country for one year or more, you are entitlted to brining a used Right Hand Drive vehicle of your choice. When it comes to Left Hand Drive the bar is set high and you can bring your Left Hand Drive only if you have been out of the country for at least five years. Here are requirements for import of LHD vehicles:

 

(A) Requirements for import of LHD vehicle

 

In order to qualify for any relief of taxes, the person must satisfy all the following conditions:

1. The person must be eighteen years old and over, and
   • is a citizen of Trinidad and Tobago, or
   • was formerly a citizen of Trinidad and Tobago, or
   • has citizenship of two (2) countries, one of which is Trinidad and Tobago, or
   • is the spouse of a person referred to in sub-paragraphs (a), (b) or (c) above;
2. The person is the registered owner of the vehicle for at least six (6) months prior to his return to Trinidad and Tobago;
3. Must have resided abroad for a continuous period of at least five (5) years immediately prior to his return to Trinidad and Tobago;
   • intends to reside in Trinidad and Tobago permanently;
   • require the vehicle for his personal use;
   • must import the vehicle within six (6) months prior to or after his return;
   • must not sell or transfer the vehicle within two (2) years of its importation.
   • Once all the above conditions have been satisfied then in the case of a left hand drive vehicle, the importer is not required to obtain an Import Licence.

(B) Relief from Customs Duty

Customs duty is normally payable at the following rates:

• Vehicles with an engine size not exceeding 1599 cubic capacity (cc)- 20%
• Vehicles with an engine size exceeding 1599 cc but not exceeding 2000 cc – 25%
• Vehicles with an engine size exceeding 2000 cc – 30%

Customs duty is based on the Cost, Insurance and Freight (C.I.F.) Value of the Vehicle.

A returning national can benefit from the relief of Customs duty at the following rates:-

• where s/he is the registered owner of the vehicle for more than six months but not more than one (1) year, 25% of the duty payable. In other words the importer pays 75% of the duty payable.
• where s/he is the registered owner of the vehicle for more than one (1) year but not more than two (2) years, 50% relief of the duty payable
• where s/he is the registered owner of the vehicle for more than two (2) years, 90% relief of the duty payable. In other words, the importer pays 10% of the duty payable.

(C) Relief from Value Added Tax (VAT)

Value Added Tax is payable at a rate of 15%. It is calculated in the following manner:

15% of the C.I.F. Value + Customs Duty = VAT Payable

There is no relief from the payment of VAT in respect of a motor vehicle imported by a returning national.

(D) Relief from Motor Vehicle Tax

Motor Vehicle Tax were payable at the following rates but have just been changed in 2009 budget (see below)

• engine size not exceeding 1599 cc Free
• engine size exceeding 1599 cc but not exceeding 1799 cc – $ 4.00 per cc
• engine size exceeding 1799 cc but not exceeding 1999 cc – $ 8.00 per cc
• engine size exceeding 1999 cc but not exceeding 2499 cc – $21.00 per cc
• engine size exceeding 2499 cc but not exceeding 2999 cc – $25.00 per cc
• engine size exceeding 2999 cc but not exceeding 3499 cc – $30.00 per cc
• engine size exceeding 3499 cc – $45.00 per cc

However, a returning national may be granted relief from the payment of Motor Vehicle Tax at identical rates in the case of Customs duty as specified in (b), (aa), (bb) and (cc) above.

2009 Budget Change in Duties effective September 23, 2008

Please note that the duties have changed in 2009 budget and are now this way:

• engine size not exceeding 1599 cc $5.00 per cc
• engine size exceeding 1599 cc but not exceeding 1799 cc – $ 8.00 per cc
• engine size exceeding 1799 cc but not exceeding 1999 cc – $ 15.00 per cc
• engine size exceeding 1999 cc but not exceeding 2499 cc – $25.00 per cc
• engine size exceeding 2499 cc but not exceeding 2999 cc – $30.00 per cc
• engine size exceeding 2999 cc but not exceeding 3499 cc – $35.00 per cc
• engine size exceeding 3499 cc                                                        – $50.00 per cc

 Customs duty is based on the Cost, Insurance and Freight (C.I.F.) Value of the Vehicle.