are threatening their businesses' viaibilty, a merhcant has charged.

Ms Teri-Lynn Calderon of clothes boutique Teri-Lynn's in Hamilton, has claimed the changes in the duty structure in this year's Budget were aimed at hurting small businesses.

"These changes that came into effect this year were designed to squash the small firms and benefit larger merchants. It is so obvious,'' she said. "Why else would they have changed this system.'' This year's Budget introduced a simplified Customs tariff which included changes forcing travelers to immediately pay 22.5 percent duty on goods they bring in. The change was aimed at speeding up Customs processing at the Airport. Restriction on the number of duty free alliances were also eased.

Businesses shipping in goods pay a range of duties.

Small businesses have in the past found it more convenient and less expensive to import merchandise by hand. Larger firms import in volume because they get discounts for volume purchases and have more warehouse space. Finance Minister the Hon. David Saul, responded to the charges yesterday by inviting all of the firms that have been adversely affected by the duty changes to make formal written submissions to the Ministry, outlining how their companies had been hurt.

Ms Calderon said: "I don't have large warehouse facilities or the money to stock them with a large inventory.'' Ms Calderon continued. "I need to sell my merchandise and then fly to the US to obtain another order and bring it in with me to avoid the expensive costs of shipping them in or bringing them in by courier.

"The Ministry of Finance is trying to cream the smaller businessman. That is the way I see it. Unless you sit on the board of a big company or on a government board, you can't win.'' Teri-Lynn's is just one of many small businesses that are affected, many of which consider themselves to be too small to be members of the Chamber of Commerce where they might obtain an effective lobby and too small, they believe, to cause a review of government policy.

Mr. Sayeed Ramadan of Personalized Jewellery was the first case made public by The Royal Gazette , in which he complained that the changes in duty would victimise the small entrepreneur.

Dr. Saul admitted there are other companies which have been affected. But he said only a few have approached the Ministry.

Ms Calderon said she had written to the Collector of Customs about the issue, but Dr. Saul pointed out that such letters should be addressed to the Ministry of Finance, which could consider possible changes for next year's Budget.