this paper analyses market access opportunities for environmental goods (EGs) from developing countries in the African, Caribbean and Pacific (ACP) regions and focuses on a few issues particularly relevant to these countries. The paper uses a partial equilibrium model to estimate the possible trade effects of different tariff liberalisation scenarios for ACP countries. It finds that any tariff elimination by ACP countries will result in an increased level of imports and a deepening of the trade imbalance in this sector. The paper subsequently discusses how to leverage the benefits that may come from tariff liberalization of environmental goods.