• Used cars that are older than 4 years or if the odometer reading is over 50,000km (31,250 miles) are not allowed for import in Barbados.
• Returning Nationals are allowed to import the car from Japan which is older than 4 years or has odometer reading above 50,000km. However, the Returning National has to provide proof that the vehicle has been owned by him/her in Japan for no less than 4 years.
• If the Returning National has owned the car for less than 4 years, then he/she can import the car from Japan only if it is less than 4 years old and with the odometer reading of not more than 50,000km.
• If none of the above regulations are met by the Returning National’s car, then he/she is required to get approval from the Ministry of Finance and Economic Affairs to import the vehicle from Japan.
• Returning Nationals and diplomats are exempted from all normally applicable duties and taxes to import vehicles from Japan.
• In case the importer in a diplomat, no restrictions are imposed for importing used Japanese vehicles.

The Returning Nationals or diplomats are required to provide proof of citizenship and the proof of overseas residence for availing the exemption in duties and taxes for the import of Japan used vehicles.
Citizenship proof Passport of Barbados/ birth certificate/ certificate of citizenship with a photo identification card attached to it, eg. driver license.
Overseas residence proof A person must have lived overseas for 10 years or more to be considered as a Returning National. For proof of overseas residence, he/ she can present documents such as filed income tax returns’ copies/ social security payments proof/ employment letters with dates of employment/ diplomas and degrees with official letters from the respected educational institutions that show the dates of study. The letters are required to contain all the details such as name, address, phone numbers, fax, and e-mail addresses of the company, institute, or the government department and are needed to be signed and dated.

• Passport
• Inventory of items
• Import license in case of motor vehicles
• Bill of Lading (original) or Express Release
• Commercial Invoice
• Certificate of Title and Registration
• Insurance Policy and logbook which shows the duration of ownership of the used Japanese vehicle

For customs clearance, an initial customs interview is taken.

• Then a Customs examination is done at the residence.
• The consignee is needed to be present at both the customs interview and the examination.
• A minimum of 4 days is required for customs clearance for the export of Japan used cars.

• The diplomats are required to present the original bill of lading and the inventory before the arrival of the shipment. The diplomatic agencies need these documents to apply for the exception certificate which is required for clearance at the customs.
• Diplomats also need approval from the Ministry of Foreign affairs. This usually takes 2 to 4 days.
• After the documents are returned from the ministry, custom clearance can be done within 1 to 2 days.

IMPORT DUTY Barbados, being a member of the Caribbean Community imposes Common External Tariff (CARICOM) for the import of used vehicles and 45% duty in the case of motor vehicles.
EXCISE DUTY The excise duty is implemented depending on the engine capacity of the vehicle and the relative chargeable value.

• The motor vehicles that fall under H.S. heading 87.03, with engine capacity of 1800cc or more and chargeable value of more than $45,000, will have an excise duty rate of 120%.
• For the motor vehicles that fall under H.S. heading 87.04, the taxation is implemented as follows:
• If the gross weight of the vehicle is less than 5 tonnes and the chargeable value is less than $45,000, then the excise duty rate will be 62.77%.
• If the gross weight of the vehicle is less than 5 tonnes but the chargeable value is more than $45,000, then the excise duty rate will be 80.16%.
• If the gross weight of the vehicle is more than 5 tonnes, the excise duty rate will be 10%.

VALUE ADDED TAX (VAT) For the import of most cars in Barbados, the applicable VAT is 17.5%.
ENVIRONMENTAL LEVY

• In addition to the above taxation, 1% environmental levy is applicable to the import of used motor vehicles.
• The used vehicles that are exported from Japan in containers have a 0.75% environmental levy applicable on the CIF value.

The vehicle will be released by the Customs Department when all the requirements are met and the taxes and duties are paid successfully. A detailed statement will be printed on the copies of the Customs Declaration. The copies of the Customs Declaration with a detailed statement will be provided which can be used as a receipt. NECESSARY DOCUMENTS REQUIRED AT THE CUSTOMS UPON ARRIVAL OF VEHICLES IN BARBADOS

• Bill of Lading (BOL)
• Common External Tariff (CARICOM) invoice
• Invoice of all inventory items of the supplier
• C-60 form. This form is the declaration of particulars relating to the Customs value.
• C-63 form. This form states the details of the shipped items, weight, tariff code, the shipper of the items, and other details relating to the shipment.