NextSpring

Bringing Your Belongings to Trinidad and Tobago

Answer

The general rule applies to you

No exception is recorded for citizens of Saint Lucia on this topic. That is the answer, not a gap - everything below is the rule you get, unchanged.

81 exceptions recorded across 33 countries · none match Saint Lucia to Trinidad and Tobago · Bringing your belongings

The Customs Act's list of goods exempt from customs duty has a general heading for baggage and household effects, and the useful item in it is not the one for returning nationals. Item 6(b) exempts household effects admitted as such by the Comptroller which accompany a passenger, are for his personal use and not for sale or exchange, and are declared to have been in the use and possession of the passenger for at least one year. It does not ask about nationality, residence or how long you have been abroad: a year of ownership and personal use is the whole test. Item 6(d) extends the same treatment to effects shipped within two months before or after arrival, or such longer period as the Comptroller thinks reasonable, and item 6(e) covers used tools of a profession, trade or occupation. The returning-national concession at item 6(c) is separate and richer - up to TT$250,000 c.i.f. - but requires citizenship, a permanent return and five continuous years abroad. Alongside all of that, a passenger of seventeen or over gets 1.5 litres of wine or spirits, 250 grams of tobacco, and TT$3,000 of other goods, once a year.

Verified with official sourceStable2026-10-06

At a glance

Household effects accompanying any passenger
Duty free if in use and possession for at least one year
Nationality condition on that
None

Item 6(b) of the Customs Act exemptions, quoted here, is written for any passenger and conditions the exemption on use and possession for a year. The nationality condition in this part of the Act is in item 6(c), which is the separate returning-national concession.

Unaccompanied effects
Within two months before or after arrival

Or such further period as the Comptroller deems reasonable.

Returning national concession
Up to TT$250,000 c.i.f.

Item 6(c) prints it in words - not exceeding a c.i.f. value of two hundred and fifty thousand dollars - which is the quotation on this record.

Conditions on it
Returning to reside permanently, and five continuous years abroad

Visits home of up to three months in each of those five years do not break the continuity. One householder per family.

Above TT$250,000
Normal duty and value added tax on the excess
Personal allowance for a passenger
TT$3,000 of goods, once a year
Alcohol and tobacco
1.5 litres of wine or spirits; 250g of tobacco, or 50 cigars, or 200 cigarettes

For passengers of seventeen and over. The money allowance does not cover excess alcohol or tobacco.

Flat rate duty on small consignments
30 per cent, where the total value is not over TT$425 and the goods fall under at least three Tariff Headings

The Flat Rate Duty paragraph prints both figures in words - a flat rate duty of thirty per cent, and four hundred and twenty-five dollars - which is the quotation on this record.

Requirements

  • Household effects for personal use and not for sale or exchange
  • A declaration that they have been in your use and possession for at least one year
  • Admission as such by the Comptroller of Customs
  • For goods shipped separately: arrival within two months before or after you, or a longer period the Comptroller allows

In detail

The item that does not ask who you are

Most countries give a removal concession to their own returning nationals and make everyone else pay. Trinidad and Tobago does that too, at item 6(c), with a ceiling of TT$250,000 c.i.f. and conditions of citizenship, permanent return and five continuous years abroad. But item 6(b) sits immediately above it and asks none of those questions. It exempts household effects admitted as such by the Comptroller which accompany a passenger, are for his personal use and not for sale or exchange, and are declared to have been in the use and possession of the passenger for at least one year. A passenger, not a national; no ceiling on value is stated in the item; the test is one year of ownership and personal use. Item 6(d) then applies the same treatment to effects that travel separately, provided they arrive within two months either side of the passenger or within such further period as the Comptroller shall in the circumstances deem reasonable, which is a discretion worth asking about before shipping. Item 6(e) adds used implements, instruments and tools of a profession, trade, occupation or employment that have been in possession and use for a reasonable period.

The returning national's five years

Item 6(c) is the generous one and it is tightly conditioned: the effects must be for personal use and not for sale, the person must be returning to reside permanently, he must have resided abroad continuously for at least five years immediately before returning, and the exemption applies to one householder per family. Item 6(cc) defines the continuity in the taxpayer's favour - temporary visits to Trinidad and Tobago of up to three months in each of the five years do not break it - and items 6(ca) and 6(cb) make the excess over TT$250,000 bear the ordinary rates of duty and value added tax rather than disqualifying the whole consignment.

Country-level policy

What Trinidad and Tobago Publishes, and Why It Says Unofficial

Every page of the Laws of Trinidad and Tobago published on the Ministry of the Attorney General's site carries two lines of its own: UNOFFICIAL VERSION and UPDATED TO 31ST DECEMBER 2016. Both are true and both matter. The Law Revision Act makes the Law Revision Commission responsible for preparing, publishing and maintaining the revised edition; section 5 says the Laws shall be published in loose-leaf form or in such other form as the Commission may determine; section 6 provides that every page must be authorised for inclusion by Order and that every page so authorised, and no other, shall form part of the Laws; and section 15 makes those authorised pages, in all Courts and for all purposes, the proper Statute Book. The web PDFs do not claim to be those pages. Their Current Authorised Pages table has a column headed Authorised by L.R.O. and the column is empty. In May 2026 Parliament passed an Act to fix this - the Law Revision (Amendment) Act, which would let the Minister designate a website as the sole official website and make a download from it deemed official and authoritative, prevailing over the loose-leaf where they differ. It was assented on 15 May 2026 and comes into operation on such date as is fixed by the President by Proclamation. No such Proclamation appears among the 822 legal notices of 2026.

What applies to you

Nothing changes for a citizen of Saint Lucia

We have no rule recorded that treats your citizenship differently here, so the general rule above is the one that applies to you. That is an answer, not a gap.

What the law says

Text layer - verbatim verifiedCustoms Act (Chap. 78:01), goods exempt from payment of customs duty, item 6(b) · Item 6(b) · consolidated to 2016-12-31
«6(b) Household effects, admitted as such by the Comptroller, which accompany a passenger and are for his personal use and not for sale or exchange and are declared to have been in the use and possession of the passenger for at least one year.»
Read it at the source
About this source

The Commission established by section 3 of the Law Revision Act, Chap. 3:03, whose statutory function under section 4 is to prepare, publish and maintain the revised edition of the written laws of Trinidad and Tobago. It serves the whole statute book as one PDF per Chapter from a flat path, each file carrying the Chapter number as its name, together with the subsidiary legislation made under that Act printed behind it and an index of it on the front. The Constitution is served separately. This is where every consolidated Chapter cited for this country comes from: the Immigration Act 18:01 with the Immigration Regulations, the Immigration (Caribbean Community Skilled Nationals) Act 18:03, the Citizenship Act 1:50, the Income Tax Act 75:01, the Caribbean Community Act 81:11 with the whole Revised Treaty as its Schedule, the Customs Act 78:01, the Motor Vehicles and Road Traffic Act 48:50 with the 1986 driving exemption Notice, the Foreign Investment Act 70:07, the Exchange Control Act 79:50, the Proceeds of Crime Act 11:27 with the Financial Obligations Regulations, the Health Surcharge Act 75:05 and the Regional Health Authorities Act 29:05.

Standing: Maintains the text in force

Cannot be cited for: It says on every page that it is not the law. Each page carries the words UNOFFICIAL VERSION and UPDATED TO 31ST DECEMBER 2016, and the Current Authorised Pages table on the front of each Chapter has a column headed Authorised by L.R.O. which is empty. Under sections 6 and 15 of the Law Revision Act only pages authorised by a Law Revision Order form part of the Laws and are the proper Statute Book, so these files are a copy and not the edition. It must therefore never be cited as the authentic text, and never for the law after 31 December 2016: the Immigration (Caribbean Community Skilled Nationals) Act printed here is the pre-2022 text, in which sections 3 and 4 are the other way round from the sections now in force, and the Income Tax Act printed here states a personal allowance of seventy-two thousand dollars that has twice been raised since. It must also not be used for commencement after that date, because no instrument later than the cut-off appears in it at all. Its layout sets each section's marginal note inside the text column rather than in a margin, so a section number usually sits in the middle of a line and a sentence is interrupted by the note's words; quotations have to reproduce that, and our own check for sections an edition lists and does not print reports these Chapters as incomplete when they are not. Its server sends an incomplete TLS chain, so a plain client rejects it until the GeoTrust intermediate is supplied.

We re-read it every 180 days. More about this source

Text layer - verbatim verifiedCustoms Act (Chap. 78:01), goods exempt from payment of customs duty, item 6(c) · Item 6(c) · consolidated to 2016-12-31
«6(c) Household effects, admitted as such by the Comptroller, not exceeding a c.i.f. value of two hundred and fifty thousand dollars which accompany a returning national of Trinidad and Tobago and provided— (i) the household effects are for his personal use and not for sale or exchange; (ii) he is returning to reside permanently in Trinidad and Tobago; (iii) he has resided abroad continuously for at least five years immediately prior to his return; and (iv) exemptions apply to one householder per family.»
Read it at the source
About this source

The Commission established by section 3 of the Law Revision Act, Chap. 3:03, whose statutory function under section 4 is to prepare, publish and maintain the revised edition of the written laws of Trinidad and Tobago. It serves the whole statute book as one PDF per Chapter from a flat path, each file carrying the Chapter number as its name, together with the subsidiary legislation made under that Act printed behind it and an index of it on the front. The Constitution is served separately. This is where every consolidated Chapter cited for this country comes from: the Immigration Act 18:01 with the Immigration Regulations, the Immigration (Caribbean Community Skilled Nationals) Act 18:03, the Citizenship Act 1:50, the Income Tax Act 75:01, the Caribbean Community Act 81:11 with the whole Revised Treaty as its Schedule, the Customs Act 78:01, the Motor Vehicles and Road Traffic Act 48:50 with the 1986 driving exemption Notice, the Foreign Investment Act 70:07, the Exchange Control Act 79:50, the Proceeds of Crime Act 11:27 with the Financial Obligations Regulations, the Health Surcharge Act 75:05 and the Regional Health Authorities Act 29:05.

Standing: Maintains the text in force

Cannot be cited for: It says on every page that it is not the law. Each page carries the words UNOFFICIAL VERSION and UPDATED TO 31ST DECEMBER 2016, and the Current Authorised Pages table on the front of each Chapter has a column headed Authorised by L.R.O. which is empty. Under sections 6 and 15 of the Law Revision Act only pages authorised by a Law Revision Order form part of the Laws and are the proper Statute Book, so these files are a copy and not the edition. It must therefore never be cited as the authentic text, and never for the law after 31 December 2016: the Immigration (Caribbean Community Skilled Nationals) Act printed here is the pre-2022 text, in which sections 3 and 4 are the other way round from the sections now in force, and the Income Tax Act printed here states a personal allowance of seventy-two thousand dollars that has twice been raised since. It must also not be used for commencement after that date, because no instrument later than the cut-off appears in it at all. Its layout sets each section's marginal note inside the text column rather than in a margin, so a section number usually sits in the middle of a line and a sentence is interrupted by the note's words; quotations have to reproduce that, and our own check for sections an edition lists and does not print reports these Chapters as incomplete when they are not. Its server sends an incomplete TLS chain, so a plain client rejects it until the GeoTrust intermediate is supplied.

We re-read it every 180 days. More about this source

Text layer - verbatim verifiedCustoms Act (Chap. 78:01), goods exempt from payment of customs duty, item 6(cc) · Item 6(cc) · consolidated to 2016-12-31
«6(cc) For the purposes of this item, continuous residence abroad by a returning national shall not be affected by temporary visits to Trinidad and Tobago for periods not exceeding three months in each of the five years immediately prior to his return to Trinidad and Tobago to reside permanently.»
Read it at the source
About this source

The Commission established by section 3 of the Law Revision Act, Chap. 3:03, whose statutory function under section 4 is to prepare, publish and maintain the revised edition of the written laws of Trinidad and Tobago. It serves the whole statute book as one PDF per Chapter from a flat path, each file carrying the Chapter number as its name, together with the subsidiary legislation made under that Act printed behind it and an index of it on the front. The Constitution is served separately. This is where every consolidated Chapter cited for this country comes from: the Immigration Act 18:01 with the Immigration Regulations, the Immigration (Caribbean Community Skilled Nationals) Act 18:03, the Citizenship Act 1:50, the Income Tax Act 75:01, the Caribbean Community Act 81:11 with the whole Revised Treaty as its Schedule, the Customs Act 78:01, the Motor Vehicles and Road Traffic Act 48:50 with the 1986 driving exemption Notice, the Foreign Investment Act 70:07, the Exchange Control Act 79:50, the Proceeds of Crime Act 11:27 with the Financial Obligations Regulations, the Health Surcharge Act 75:05 and the Regional Health Authorities Act 29:05.

Standing: Maintains the text in force

Cannot be cited for: It says on every page that it is not the law. Each page carries the words UNOFFICIAL VERSION and UPDATED TO 31ST DECEMBER 2016, and the Current Authorised Pages table on the front of each Chapter has a column headed Authorised by L.R.O. which is empty. Under sections 6 and 15 of the Law Revision Act only pages authorised by a Law Revision Order form part of the Laws and are the proper Statute Book, so these files are a copy and not the edition. It must therefore never be cited as the authentic text, and never for the law after 31 December 2016: the Immigration (Caribbean Community Skilled Nationals) Act printed here is the pre-2022 text, in which sections 3 and 4 are the other way round from the sections now in force, and the Income Tax Act printed here states a personal allowance of seventy-two thousand dollars that has twice been raised since. It must also not be used for commencement after that date, because no instrument later than the cut-off appears in it at all. Its layout sets each section's marginal note inside the text column rather than in a margin, so a section number usually sits in the middle of a line and a sentence is interrupted by the note's words; quotations have to reproduce that, and our own check for sections an edition lists and does not print reports these Chapters as incomplete when they are not. Its server sends an incomplete TLS chain, so a plain client rejects it until the GeoTrust intermediate is supplied.

We re-read it every 180 days. More about this source

Text layer - verbatim verifiedCustoms Act (Chap. 78:01), goods exempt from payment of customs duty, item 6(d) · Item 6(d) · consolidated to 2016-12-31
«6(d) Baggage and household effects, imported within two months before or after the arrival of a passenger, or within such further period as the Comptroller shall in the circumstances deem reasonable, provided that the articles would have been exempted from import duty had they been imported under subparagraph (a) or (b) hereof.»
Read it at the source
About this source

The Commission established by section 3 of the Law Revision Act, Chap. 3:03, whose statutory function under section 4 is to prepare, publish and maintain the revised edition of the written laws of Trinidad and Tobago. It serves the whole statute book as one PDF per Chapter from a flat path, each file carrying the Chapter number as its name, together with the subsidiary legislation made under that Act printed behind it and an index of it on the front. The Constitution is served separately. This is where every consolidated Chapter cited for this country comes from: the Immigration Act 18:01 with the Immigration Regulations, the Immigration (Caribbean Community Skilled Nationals) Act 18:03, the Citizenship Act 1:50, the Income Tax Act 75:01, the Caribbean Community Act 81:11 with the whole Revised Treaty as its Schedule, the Customs Act 78:01, the Motor Vehicles and Road Traffic Act 48:50 with the 1986 driving exemption Notice, the Foreign Investment Act 70:07, the Exchange Control Act 79:50, the Proceeds of Crime Act 11:27 with the Financial Obligations Regulations, the Health Surcharge Act 75:05 and the Regional Health Authorities Act 29:05.

Standing: Maintains the text in force

Cannot be cited for: It says on every page that it is not the law. Each page carries the words UNOFFICIAL VERSION and UPDATED TO 31ST DECEMBER 2016, and the Current Authorised Pages table on the front of each Chapter has a column headed Authorised by L.R.O. which is empty. Under sections 6 and 15 of the Law Revision Act only pages authorised by a Law Revision Order form part of the Laws and are the proper Statute Book, so these files are a copy and not the edition. It must therefore never be cited as the authentic text, and never for the law after 31 December 2016: the Immigration (Caribbean Community Skilled Nationals) Act printed here is the pre-2022 text, in which sections 3 and 4 are the other way round from the sections now in force, and the Income Tax Act printed here states a personal allowance of seventy-two thousand dollars that has twice been raised since. It must also not be used for commencement after that date, because no instrument later than the cut-off appears in it at all. Its layout sets each section's marginal note inside the text column rather than in a margin, so a section number usually sits in the middle of a line and a sentence is interrupted by the note's words; quotations have to reproduce that, and our own check for sections an edition lists and does not print reports these Chapters as incomplete when they are not. Its server sends an incomplete TLS chain, so a plain client rejects it until the GeoTrust intermediate is supplied.

We re-read it every 180 days. More about this source

Text layer - verbatim verifiedCustoms Act (Chap. 78:01), goods exempt from payment of customs duty, item 6(e) · Item 6(e) · consolidated to 2016-12-31
«6(e) Used implements, instruments and tools of profession, trade, occupation or employment admitted as such by the Comptroller, of persons arriving in the country, which are not intended for sale or exchange, and which are declared to have been in the possession and use of the passenger for a reasonable period.»
Read it at the source
About this source

The Commission established by section 3 of the Law Revision Act, Chap. 3:03, whose statutory function under section 4 is to prepare, publish and maintain the revised edition of the written laws of Trinidad and Tobago. It serves the whole statute book as one PDF per Chapter from a flat path, each file carrying the Chapter number as its name, together with the subsidiary legislation made under that Act printed behind it and an index of it on the front. The Constitution is served separately. This is where every consolidated Chapter cited for this country comes from: the Immigration Act 18:01 with the Immigration Regulations, the Immigration (Caribbean Community Skilled Nationals) Act 18:03, the Citizenship Act 1:50, the Income Tax Act 75:01, the Caribbean Community Act 81:11 with the whole Revised Treaty as its Schedule, the Customs Act 78:01, the Motor Vehicles and Road Traffic Act 48:50 with the 1986 driving exemption Notice, the Foreign Investment Act 70:07, the Exchange Control Act 79:50, the Proceeds of Crime Act 11:27 with the Financial Obligations Regulations, the Health Surcharge Act 75:05 and the Regional Health Authorities Act 29:05.

Standing: Maintains the text in force

Cannot be cited for: It says on every page that it is not the law. Each page carries the words UNOFFICIAL VERSION and UPDATED TO 31ST DECEMBER 2016, and the Current Authorised Pages table on the front of each Chapter has a column headed Authorised by L.R.O. which is empty. Under sections 6 and 15 of the Law Revision Act only pages authorised by a Law Revision Order form part of the Laws and are the proper Statute Book, so these files are a copy and not the edition. It must therefore never be cited as the authentic text, and never for the law after 31 December 2016: the Immigration (Caribbean Community Skilled Nationals) Act printed here is the pre-2022 text, in which sections 3 and 4 are the other way round from the sections now in force, and the Income Tax Act printed here states a personal allowance of seventy-two thousand dollars that has twice been raised since. It must also not be used for commencement after that date, because no instrument later than the cut-off appears in it at all. Its layout sets each section's marginal note inside the text column rather than in a margin, so a section number usually sits in the middle of a line and a sentence is interrupted by the note's words; quotations have to reproduce that, and our own check for sections an edition lists and does not print reports these Chapters as incomplete when they are not. Its server sends an incomplete TLS chain, so a plain client rejects it until the GeoTrust intermediate is supplied.

We re-read it every 180 days. More about this source

Text layer - verbatim verifiedCustoms Act (Chap. 78:01), goods exempt from payment of customs duty, item 6(aa) · Item 6(aa) · consolidated to 2016-12-31
«(1) wine or spirit not exceeding 1.5 litres in all; and (2) tobacco, not exceeding 250 grams; or (3) cigars, not exceeding 50 in number; or (4) cigarettes, not exceeding 200 in number; (5) goods to the aggregate of $3,000.00 belonging to a passenger, including a passenger under seventeen years of age, which accompany that passenger and were acquired abroad or in local in bond shops by him for his personal or household use or as souvenirs or gifts and admitted as such by the Comptroller save that— (a) a passenger shall not be entitled to the exemption granted above in respect of alcoholic beverages or tobacco products in excess of the quantities specified in sub-subparagraphs (1) to (4) of this subparagraph; (b) a passenger may only claim the allowances under subparagraph (aa) once every year;»
Read it at the source
About this source

The Commission established by section 3 of the Law Revision Act, Chap. 3:03, whose statutory function under section 4 is to prepare, publish and maintain the revised edition of the written laws of Trinidad and Tobago. It serves the whole statute book as one PDF per Chapter from a flat path, each file carrying the Chapter number as its name, together with the subsidiary legislation made under that Act printed behind it and an index of it on the front. The Constitution is served separately. This is where every consolidated Chapter cited for this country comes from: the Immigration Act 18:01 with the Immigration Regulations, the Immigration (Caribbean Community Skilled Nationals) Act 18:03, the Citizenship Act 1:50, the Income Tax Act 75:01, the Caribbean Community Act 81:11 with the whole Revised Treaty as its Schedule, the Customs Act 78:01, the Motor Vehicles and Road Traffic Act 48:50 with the 1986 driving exemption Notice, the Foreign Investment Act 70:07, the Exchange Control Act 79:50, the Proceeds of Crime Act 11:27 with the Financial Obligations Regulations, the Health Surcharge Act 75:05 and the Regional Health Authorities Act 29:05.

Standing: Maintains the text in force

Cannot be cited for: It says on every page that it is not the law. Each page carries the words UNOFFICIAL VERSION and UPDATED TO 31ST DECEMBER 2016, and the Current Authorised Pages table on the front of each Chapter has a column headed Authorised by L.R.O. which is empty. Under sections 6 and 15 of the Law Revision Act only pages authorised by a Law Revision Order form part of the Laws and are the proper Statute Book, so these files are a copy and not the edition. It must therefore never be cited as the authentic text, and never for the law after 31 December 2016: the Immigration (Caribbean Community Skilled Nationals) Act printed here is the pre-2022 text, in which sections 3 and 4 are the other way round from the sections now in force, and the Income Tax Act printed here states a personal allowance of seventy-two thousand dollars that has twice been raised since. It must also not be used for commencement after that date, because no instrument later than the cut-off appears in it at all. Its layout sets each section's marginal note inside the text column rather than in a margin, so a section number usually sits in the middle of a line and a sentence is interrupted by the note's words; quotations have to reproduce that, and our own check for sections an edition lists and does not print reports these Chapters as incomplete when they are not. Its server sends an incomplete TLS chain, so a plain client rejects it until the GeoTrust intermediate is supplied.

We re-read it every 180 days. More about this source

Text layer - verbatim verifiedCustoms Act (Chap. 78:01), Flat Rate Duty, para. 1 · Flat Rate Duty, paragraph 1 · consolidated to 2016-12-31
«1. The foregoing rates of duty shall have effect, so however that in case of goods of small value of a non-commercial character, either contained in passengers’ baggage or imported by air, sea or parcel post, a flat rate duty of thirty per cent shall be charged in lieu of such rates of duty if— (a) the total value of the goods does not exceed four hundred and twenty-five dollars; and (b) the goods consist of items which fall under at least three different Tariff Headings.»
Read it at the source
About this source

The Commission established by section 3 of the Law Revision Act, Chap. 3:03, whose statutory function under section 4 is to prepare, publish and maintain the revised edition of the written laws of Trinidad and Tobago. It serves the whole statute book as one PDF per Chapter from a flat path, each file carrying the Chapter number as its name, together with the subsidiary legislation made under that Act printed behind it and an index of it on the front. The Constitution is served separately. This is where every consolidated Chapter cited for this country comes from: the Immigration Act 18:01 with the Immigration Regulations, the Immigration (Caribbean Community Skilled Nationals) Act 18:03, the Citizenship Act 1:50, the Income Tax Act 75:01, the Caribbean Community Act 81:11 with the whole Revised Treaty as its Schedule, the Customs Act 78:01, the Motor Vehicles and Road Traffic Act 48:50 with the 1986 driving exemption Notice, the Foreign Investment Act 70:07, the Exchange Control Act 79:50, the Proceeds of Crime Act 11:27 with the Financial Obligations Regulations, the Health Surcharge Act 75:05 and the Regional Health Authorities Act 29:05.

Standing: Maintains the text in force

Cannot be cited for: It says on every page that it is not the law. Each page carries the words UNOFFICIAL VERSION and UPDATED TO 31ST DECEMBER 2016, and the Current Authorised Pages table on the front of each Chapter has a column headed Authorised by L.R.O. which is empty. Under sections 6 and 15 of the Law Revision Act only pages authorised by a Law Revision Order form part of the Laws and are the proper Statute Book, so these files are a copy and not the edition. It must therefore never be cited as the authentic text, and never for the law after 31 December 2016: the Immigration (Caribbean Community Skilled Nationals) Act printed here is the pre-2022 text, in which sections 3 and 4 are the other way round from the sections now in force, and the Income Tax Act printed here states a personal allowance of seventy-two thousand dollars that has twice been raised since. It must also not be used for commencement after that date, because no instrument later than the cut-off appears in it at all. Its layout sets each section's marginal note inside the text column rather than in a margin, so a section number usually sits in the middle of a line and a sentence is interrupted by the note's words; quotations have to reproduce that, and our own check for sections an edition lists and does not print reports these Chapters as incomplete when they are not. Its server sends an incomplete TLS chain, so a plain client rejects it until the GeoTrust intermediate is supplied.

We re-read it every 180 days. More about this source

Text layer - verbatim verifiedCustoms Act (Chap. 78:01), s. 63(1), as substituted by the Finance Act, 2025 (Act No. 14 of 2025) s. 19(c) · Section 19, paragraph (c), substituting section 63(1)
«(c) in section 63, by repealing subsection (1) and substituting the following subsections: “(1) Any person entering Trinidad and Tobago shall, at such place as may be prescribed or as the proper Officer may direct, and in such form and»

In force on 1 January 2026 by section 23(1) of the same Act, which names section 19(c). The declaration of uncustomed or prohibited goods may now be made electronically.

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About this source

The Government's legislative database at laws.gov.tt. It carries three things nothing else does: a chronological list of Legal Notices and Government Notices from 1838 to 2026, each downloadable as the Government Printer's PDF of the Legal Supplement; an alphabetical and chronological register of Acts and Ordinances from 1838 to 2026 with commencement dates; and lists of Acts by status, including unproclaimed Acts. This is where the Proclamation bringing parts of the 2022 CARICOM Act into force, the 2024, 2025 and 2026 Immigration Regulations amendments, the work permit exemption Orders and every Finance Act from 2017 to 2026 were read. Documents are reached by a numeric download identifier rather than by name.

Standing: Issues the instrument

Cannot be cited for: Its consolidated Acts are the same edition as the Law Revision Commission's, updated to 31 December 2016, and it labels its own post-2006 versions Unofficial Update; it must not be cited for the current text of any Act. Its Unproclaimed Acts page is captioned Acts not in operation as at December 2015 and must not be read as current. Its download addresses are opaque numeric identifiers with no relation to the Act or Notice number, so an instrument cannot be reached without going through a listing first, and the year filter on the legal notices page works only by HTTP POST - a year in the query string is silently ignored and the current year is served instead, which is how a reading can appear to cover 2023 and in fact cover 2026. Its full-text search returns results in a sidebar without the document, so an apparently empty result is not evidence of absence.

We re-read it every 30 days. More about this source

Practical notes

The one-year use and possession requirement in item 6(b) is satisfied by a declaration, but admission is in each case by the Comptroller, so the declaration is a claim the Comptroller may test rather than an entitlement.

The TT$3,000 passenger allowance may only be claimed once every year, and it does not cover alcohol or tobacco above the quantities separately allowed.

The flat rate duty of thirty per cent applies only where the consignment is worth no more than TT$425 and contains goods under at least three different Tariff Headings, so it is a convenience for mixed small parcels and not a general low rate.

The Customs Act has been amended since the edition published here was frozen, by the Finance Acts of 2020, 2025 and 2026. Those amendments have been read. None of them touches the baggage and household effects exemptions or the flat rate duty: the 2020 Act replaced the electric vehicle exemptions, the 2025 Act repealed sections 45A to 45D and rewrote the baggage declaration in section 63, and the 2026 Act added forced-labour goods to the prohibited list in section 45(1).

The Customs and Excise Division's own site did not respond while this was written, so the agency's published guidance on removal of personal effects has not been read and nothing here rests on it.

This record rests on the Customs Act Chapter 78:01 as published in the Revised Laws updated to 31 December 2016, extracted locally from a 22 MB file, in particular the general heading for Baggage and Household effects and the Flat Rate Duty provisions.

Sources2 · all accessed 2026-10-06
  • consolidates
    Customs Act, Chapter 78:01

    Law Revision Commission, Ministry of the Attorney General and Legal Affairs of Trinidad and Tobago · consolidated to 2016-12-31

    About this source

    The Commission established by section 3 of the Law Revision Act, Chap. 3:03, whose statutory function under section 4 is to prepare, publish and maintain the revised edition of the written laws of Trinidad and Tobago. It serves the whole statute book as one PDF per Chapter from a flat path, each file carrying the Chapter number as its name, together with the subsidiary legislation made under that Act printed behind it and an index of it on the front. The Constitution is served separately. This is where every consolidated Chapter cited for this country comes from: the Immigration Act 18:01 with the Immigration Regulations, the Immigration (Caribbean Community Skilled Nationals) Act 18:03, the Citizenship Act 1:50, the Income Tax Act 75:01, the Caribbean Community Act 81:11 with the whole Revised Treaty as its Schedule, the Customs Act 78:01, the Motor Vehicles and Road Traffic Act 48:50 with the 1986 driving exemption Notice, the Foreign Investment Act 70:07, the Exchange Control Act 79:50, the Proceeds of Crime Act 11:27 with the Financial Obligations Regulations, the Health Surcharge Act 75:05 and the Regional Health Authorities Act 29:05.

    Standing: Maintains the text in force

    Cannot be cited for: It says on every page that it is not the law. Each page carries the words UNOFFICIAL VERSION and UPDATED TO 31ST DECEMBER 2016, and the Current Authorised Pages table on the front of each Chapter has a column headed Authorised by L.R.O. which is empty. Under sections 6 and 15 of the Law Revision Act only pages authorised by a Law Revision Order form part of the Laws and are the proper Statute Book, so these files are a copy and not the edition. It must therefore never be cited as the authentic text, and never for the law after 31 December 2016: the Immigration (Caribbean Community Skilled Nationals) Act printed here is the pre-2022 text, in which sections 3 and 4 are the other way round from the sections now in force, and the Income Tax Act printed here states a personal allowance of seventy-two thousand dollars that has twice been raised since. It must also not be used for commencement after that date, because no instrument later than the cut-off appears in it at all. Its layout sets each section's marginal note inside the text column rather than in a margin, so a section number usually sits in the middle of a line and a sentence is interrupted by the note's words; quotations have to reproduce that, and our own check for sections an edition lists and does not print reports these Chapters as incomplete when they are not. Its server sends an incomplete TLS chain, so a plain client rejects it until the GeoTrust intermediate is supplied.

    We re-read it every 180 days. More about this source

  • issues
    Finance Act, 2025 (Act No. 14 of 2025)

    Digital Legislative Library, Trinidad and Tobago

    About this source

    The Government's legislative database at laws.gov.tt. It carries three things nothing else does: a chronological list of Legal Notices and Government Notices from 1838 to 2026, each downloadable as the Government Printer's PDF of the Legal Supplement; an alphabetical and chronological register of Acts and Ordinances from 1838 to 2026 with commencement dates; and lists of Acts by status, including unproclaimed Acts. This is where the Proclamation bringing parts of the 2022 CARICOM Act into force, the 2024, 2025 and 2026 Immigration Regulations amendments, the work permit exemption Orders and every Finance Act from 2017 to 2026 were read. Documents are reached by a numeric download identifier rather than by name.

    Standing: Issues the instrument

    Cannot be cited for: Its consolidated Acts are the same edition as the Law Revision Commission's, updated to 31 December 2016, and it labels its own post-2006 versions Unofficial Update; it must not be cited for the current text of any Act. Its Unproclaimed Acts page is captioned Acts not in operation as at December 2015 and must not be read as current. Its download addresses are opaque numeric identifiers with no relation to the Act or Notice number, so an instrument cannot be reached without going through a listing first, and the year filter on the legal notices page works only by HTTP POST - a year in the query string is silently ignored and the current year is served instead, which is how a reading can appear to cover 2023 and in fact cover 2026. Its full-text search returns results in a sidebar without the document, so an apparently empty result is not evidence of absence.

    We re-read it every 30 days. More about this source