Government of the
Republic of Trinidad and Tobago
Special Economic Zones
1. Special Economic Zones and Entities
About the New Special Economic Zones
The Special Economic Zones (SEZ) Act, 2022, was partially proclaimed on 31 January 2022, to allow for the establishment of the Trinidad and Tobago Special Economic Zones Authority (SEZA); the appointment of the Board for the Authority; and the staffing and setting up of the SEZA. The full proclamation of the SEZ Act was made on 5 July 2024, which repeals the Free Zones Act, to bring into effect the SEZ Regulations, 2023, and allows for any public, private or public-private partnership to the SEZA for specific licences in which to function in the new regime.
2. About the Trinidad and Tobago Special Economic Zones Authority
The Trinidad and Tobago Special Economic Zones Authority (SEZA) will provide the necessary supervision and regulation of SEZs, and will be the critical part of the overarching governance of the new SEZ regime whose function are to review, assess and determine applications for Operator Licences, Special Economic Zone Enterprise Licence and Singe Zone Enterprise Licences.
3. Benefits and Eligibility Criteria for SEZ Entities
Schedules 1, 2 and 4 specify the benefits and eligibility criteria for Operators, SEZ Enterprises and Single Zone Enterprises. Where applicable, the benefits for Operators and SEZ Enterprises/Single Zone Enterprises can result in corporation tax at the rate of 15%, exemption from property tax, exemption on approved import duties and zero-rating of VAT on approved capital goods and other articles.
4. Application Forms and Instructions
Operator
An Operator refers to a person or entity holding a valid Operator Licence granted by the SEZ Authority to manage a Special Economic Zone (SEZ). Operators are responsible for overseeing the zone, ensuring compliance with the Act, and facilitating the infrastructure and services required to run the zone.
- Application Form for an Operator Licence
- Operation Plan for an Operator Licence
- Annual Operation Plan for an Operator Licence
- Application Form for Amendment or Variation for an Operator Licence
- Application Form for the Surrender of an Operator Licence
- Application Form for the Renewal of an Operator Licence
- Operation Plan for the Renewal of an Operator Licence
- AML/CFT/PF Risk Assessment Form
- Declaration of Consent to Entry of Inspectors
Special Economic Zone Enterprise
An SEZ Enterprise is any enterprise that has been granted a SEZ Enterprise Licence by SEZA. These enterprises are authorized to carry out business activities within a designated SEZ. Designated SEZ are managed by Operators and these enterprises benefit from incentives and regulations tailored to enhance its operations in the SEZ.
- Application Form for an SEZ Enterprise Licence
- Operation Plan for an SEZ Enterprise
- Semi-Annual Report by an SEZ Enterprise
- Annual Operation Plan for an SEZ Enterprise
- Application Form for Amendment or Variation for an SEZ Enterprise Licence
- Application Form for the Surrender of an SEZ Enterprise Licence
- Application Form for Renewal of an SEZ Enterprise Licence
- Operation Plan for Renewal of an SEZ Enterprise Licence
- AML/CFT/PF Risk Assessment Form
- Declaration of Consent to Entry of Inspectors
Single Zone Enterprise
A Single Zone Enterprise is an enterprise approved by the SEZ Authority that operates as the sole business within a designated SEZ, which it is also responsible for managing and developing. These enterprises engage in specific permitted economic activities and manage the zone in which they operate, being the only entity operating there.
- Application Form for a Single Zone Enterprise Licence
- Operation Plan for a Single Zone Enterprise Licence
- Semi-Annual Report by a Single Zone Enterprise
- Annual Operation Plan for a Single Zone Enterprise
- Application Form for Amendment or Variation of a Single Zone Enterprise Licence
- Application Form for the Surrender of a Single Zone Enterprise Licence
- Application Form for Renewal of a Single Zone Enterprise Licence
- Operation Plan for Renewal of a Single Zone Enterprise Licence
- AML/CFT/PF Risk Assessment Form
- Declaration of Consent to Entry of Inspectors
Completed Application Forms and all supporting documents can be submitted via:
E-mail: applications@seza.gov.ttOR
Mail/Walk-in:
Chief Executive Officer – Special Economic Zones Authority
Trinidad and Tobago Special Economic Zones Authority
Level 3, Albion Plaza Energy Centre
22-24 Victoria Avenue, Port of Spain, Trinidad
5. Other Information
Special Economic Zones Act, 2022
The SEZ Act, 2022, provides for the designation, development, operation and management of Special Economic Zones; the establishment of the Special Economic Zones Authority; the repeal of the Free Zones Act, Chap. 81:07; the regulation of Special Economic Zones and matters related thereto.
Application Procedures for SEZ entities (SEZ Regulations - Legal Notice No. 370 of 2023)
The SEZ Regulations outline the requirements, processes and procedures regarding the designation of SEZs; the licensing for Operators, Special Economic Zone Enterprises and Single Zone Enterprises; the application of the Customs Act; dispute resolution; and various guidelines and fees.
Partial Proclamation of the SEZ Act (Legal Notice No. 16 of 2022)
Parts I–V of the SEZ Act were proclaimed to enable the creation of the Board of the SEZ Authority and the staffing and setting up of the SEZ Authority.
Full proclamation of the SEZ Act (Legal Notice No. 121 of 2024)
Parts VI-XII of the SEZ Act provide for the designation of Special Economic Zones; licensing provisions for Operators, Special Economic Zone Enterprises and Single Zone Enterprises; support measures and benefits; the establishment of an Inspection programme; various offences and penalties; establishment and administration of public and private registers; and miscellaneous matters.
Extension of time for benefits granted to Approved Enterprises (Legal Notice No. 122 of 2024)
The benefits afforded to Approved Enterprises under the Free Zones Act will be extended until the 31 December 2024
For further information and to schedule a consultation, please contact the SEZA at:
Telephone: +1-868-226-5593
E-mail: info@seza.gov.tt