The CET provides the Rates of Duty for all goods imported into Caricom Member states and is published as the First Schedule of the Customs Act, Chap.78.01."The First Schedule of the Customs Act, Chap.
The country benefits from the Caribbean Basin Initiative (CBI), which allows duty-free entry of many products into the United States.
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A tariff is a tax levied on imports and/or exports.
The Common External Tariff (CET) of CARICOM is based on the Harmonized Commodity Description and Coding System (HS), an internationally standardized system of names and numbers developed and maintained by the World Customs Organization (WCO) for classifying traded products.
Customs and duties are a significant source of government revenue.
Most imported articles are subject to import duties, as well as a stamp tax, an import surcharge, a value-added tax (VAT–15%), and excise taxes on petroleum products, tobacco, and alcoholic beverages that are sold locally.