Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1697632500996.pdf (Antigua and Barbuda)
CPC Code No.
C4000 C4011 C4015 C4017 C4018 C4019 C4021 C4025 C4026 C4035 C4050 C4052 C4068 C4069 C4076 C4077 C4078 C4079 C408 C4082 Description of CPC and Tax Codes: 01 Import Duty; 02 Export Duty; 05 Customs Service Tax; 03 Excise Rum; 04 Consumption Tax; 07 Environmental Levy; 08 National Solid Waste Levy; 09 Throughput for Fuel Products; 10 Dollar Barrel; 15 ABST; 16 Revenue Recovery Charge Direct entry for home use ex ships or aircraft (Taxes: 01,07,08,09,10,15,16) Goods Ex-warehouse for export (Taxes: Free of all duties and taxes) CPC to collect Duty short collected (Tax: 01) CPC to collect DLEVY short collected (Tax: 07) CPC to collect NSW / Bottle LEVY short collected (Tax: 08) CPC to collect ABST short collected (Tax: 15) Goods cleared on previous entry procedures and for which all duties and taxes were paid.
(Tax: Free of all duties and taxes) CPC to collect Duty and ABST short collected (Taxes: 01,15) CPC to collect Duty and levy short collected (Taxes: 01,07,08) Movement of persons (Taxes: 07, 08, 15) Under special cabinet or ministerial decision(as directed by the Ministry of Finance or through Cabinet decision(Taxes: {25% 07,08},15) Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: 07, 08, 15,16) For Agriculture and Forestry (Under special cabinet or ministerial decision as directed by the Ministry of Finance or through cabinet decision) (Taxes: Free of all duties and taxes) Under Government Agreement or Legislation (including statutory bodies as determined by legislation governing establishment of statutory body but excluding St. John’s development and State Insurance) (Taxes:15) CARICOM relief (Tax: 07,08) ** duty should not be added back to calculate ABST** Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes:{50% 07,08},15) Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision) (Taxes:01,16) Goods Ex-warehouse Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: 01,16) For Government and Government purposes (Taxes: Free of all duties and taxes) Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision for Cement (Taxes: {50 cents per bag 01},16) C409 For military purposes (Tax: 15,16) C410 C411 C4160 C4162 C417 C4182 C4183 C4184 C4185 C4186 C4187 C4188 C4189 C419 C4190 C4191 For diplomatic missions, international organizations and personnel (Taxes: Free of all duties and taxes) For the movement of persons (Taxes: Free of all duties and taxes) Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: {25% 07, 08}, 15,16) 75%
 exempt Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: 07, 08, 15) For LIAT (Tax: 15,16) CPC to allow relief of Duty and ABST for a motor vehicle by a person on change of permanent residence (Taxes: 07, 08,16) Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: 07,08,15, {50% 16}) Under special cabinet or ministerial decision as directed by the Ministry of Finance or through cabinet decision (Taxes: 07,08,15,16 up to $60,000.00).
All Taxes (Taxes: 01, 07, 08, 15, 16) should be paid on value above $60,000.00.
Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: 01,15,16 {25% 07, 08} 75% exempt) Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: 01,15,16{50% 07, 08} 50% exempt) Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: 01,15,16 {75% 07, 08} 25% exempt) Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: 01,15,16 {10% 07, 08} 90% exempt) Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: 01,15,16{ {33 1/3% 07, 08} 66 2/3% exempt) Under Government Agreement or Other Legislation (Tax: 15) Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: {50% 01},07, 08,15,16) ***replaces old description (ex-bond for mining and quarrying ***) Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: 01,15,16 {66 2/3% 07, 08} 33 1/3% exempt) ***replaces old description (ex-bond for communication ***) Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision for Cement (Taxes: {50 cents per bag 01},16) ***replaces old description (ex-bond for diplomatic missions, international organization and personnel***) Under special cabinet or ministerial decision as directed by the Ministry of Finance or through cabinet decision (Taxes: 01,15,16 {16.67% 07,08} 83.33% exempt)***replaces old description (ex-bond for military purposes***) Ex-bond for churches (07,08,15,16) Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: 15,{50% 16}) Goods Ex-warehouse Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: 07,08,15,16 up to $60,000.00).
All Taxes (Taxes: 01, 07, 08, 15, 16) should be paid on value above $60,000.00.
Goods Ex-warehouse Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: 01,15,16 {25% 07, 08} 75% exempt) Goods Ex-warehouse Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: 01,15,16{50% 07, 08} 50% exempt) Goods Ex-warehouse Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: 01,15,16 {75% 07, 08} 25% exempt) Goods Ex-warehouse Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: 01,15,16 {10% 07, 08} 90% exempt) Goods Ex-warehouse Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: 01,15,16{ {33 1/3% 07, 08} 66 2/3% exempt) Goods Ex-warehouse Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: {50% 01}, 07, 08, 15,16) Goods Ex-warehouse Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: 01,15, 16 {66 2/3% 07, 08} 33 1/3% exempt) Goods Ex-warehouse Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: 01,15,16 {16.67 % 07, 08} 83.33 % exempt) Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: 01,15,16) Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: 09,15,16) CPC to collect duties and taxes on additional charges (Taxes: 01,07,08,15,16) CPC to collect RRC short collected (Tax: 16) C4192 C4193 C4194 C4195 C4196 C4197 C4198 C4199 C4200 C4201 C4202 C4203 C4204 C4205 C4206 C4207 C4208 C4209 C4210 C4211 C4212 C4213 C4214 C4215 C4216 C4217 C4218 C4219 C422 C4220 C4221 C4222 C4223 C4224 C4225 CPC to collect Duty, RRC, Levy and
 ABST short collected (Taxes: 01,07,08,15,16) CPC to collect RRC and ABST short collected (Taxes: 15,16) CPC to collect Duty, RRC and ABST short collected (Taxes: 01,15,16) Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: {50% 01}, {10% 07, 08} 15,16) 90% exempt Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: {50% 01},{25% 07, 08}, 15,16) 75% exempt Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: {50% 01}, {33 1/3 % 07, 08}, 15,16) 66 2/3% exempt Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: {50% 01}, {50% 07, 08}, 15,16) 50% exempt Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: {50% 01}, {66 2/3% 07, 08}, 15,16) 33 1/3% exempt Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: {50% 01}, {75% 07, 08}, 15,16) 25% exempt Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: 07, 08,15,16) Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: {25% 07, 08}, 15,16) 75% exempt Under Government Agreement or Legislation (including statutory bodies as determined by legislation governing establishment of statutory body but excluding St. John’s development and State Insurance) (Taxes: Free of all duties and taxes) Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: {33 1/3 % 07, 08}, 15,16) 66 2/3% exempt Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: {50% 07, 08},
 15,16) 50% exempt Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: {66 2/3% 07, 08},15,16) 33 1/3% exempt Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: {75% 07, 08}, 15,16) 25% exempt Under special cabinet or ministerial decision as directed by the Ministry of Finance or through cabinet decision (Taxes: {16.67% 07,08}, 15,16) (83.33% exempt) Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: {10% 07, 08} 15,16) 90% exempt C4226 C4227 C4228 C4229 C423 C4230 C4231 C4232 C4233 C4234 C4235 C4236 C4237 C4238 C4239 C424 C4240 Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: {8.34% 07, 08}, 15,16) (91.66% exempt) Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: {4.17% 07, 08}, 15,16) (95.83% exempt) Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: {2.50% 07, 08}, 15,16) (97.5.% exempt) Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: 01,{8.34% 07, 08}, 15,16) (91.66% exempt) For Church (Tax: 15,16) Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes:01,{4.17% 07, 08}, 15,16) (95.83% exempt) Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: 01,{2.50% 07, 08}, 15,16) (97.5.% exempt) Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: {25% 01},07, 08, 15,16) 75% exempt Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through
 cabinet decision (Taxes: 01,15,16) Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes:01,{5% 07,08}, 15,16) 95% exempt Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes:{5% 07,08}, 15,16) 95% exempt Goods Ex-warehouse Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: 07,08,15,16 up to $60,000.00).
All Taxes (Taxes: 01, 07, 08, 15, 16) should be paid on value above $60,000.00.
Goods Ex-warehouse Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: 07,08,15,16) Goods Ex-warehouse Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: 01,15,16) Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: {50% 01}, {50%16},07,08,15) For Communications (Tax: 15) Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: {50% 07,08},16) Under special cabinet or ministerial decision as directed by the Ministry of Finance or through cabinet decision (Taxes: 15, 16, {25%, 07, 08} up to $60,000.00).
All Taxes (Taxes: 01, 15, 16{25%, 07, 08}) should be paid on value above $60,000.00.
Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: {4% 07,08},01,15,16) 96% exempted CPC to allow relief of Duty and ABST for a motor vehicle by a person on change of permanent residence (Taxes: 16,{ 25% 07, 08}) 75% exempted CPC to allow relief of Duty and ABST for a motor vehicle by a person on change of permanent residence (Taxes: { 10% 07, 08},16) 90% exempted Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: {50% 16}) Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: 07,08, {50% 16}) Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: 07,08,15,{50% 16}) Under special cabinet or ministerial decision as directed by the Ministry of Finance or through cabinet decision (Taxes: 15, 16) up to $60,000.00).
All Taxes (Taxes: 01, 15, 16) should be paid on value above $60,000.00.
Under the Antigua and Barbuda Sales Tax Act (and Regulations) in accordance with Schedule 4 of the Act – personal or laptop computers, related equipment and computer software (Taxes: 01,16) For Other Approved Purposes (Taxes: Free of all duties and taxes) CPC to allow relief of Duty, ABST and RRC for a motor vehicle by a person on change of permanent residence (Taxes:07,08) ) CPC to allow relief of Duty and ABST for a motor vehicle by a person on change of permanent residence (Taxes: { 50% 07, 08}, 16) 50% exempted Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision) (Taxes:07,08,16) CARICOM relief (Tax: 15) ** duty should not be added back to calculate ABST** CPC to allow relief of Duty ABST and Levy for a motor vehicle by a person on change of permanent residence (Taxes: Free of all duties and taxes) For education and cultural purposes (Taxes: 07,08,16) CARICOM Relief (Taxes: 07,08,15,16) For industry (Taxes:07,08,15,16) For purposes concerned with Tourism (Taxes: 07,08,15,16) C4241 C4242 C4243 C4244 C4245 C4246 C4247 C4248 C4249 C425 C4250 C4251 C4252 C4253 C4254 C4255 C4257 C4258 C4259 C4260 C4261 C4262 C4263 C4264 C4265 C4266 C4267 C4268 C4269 C427 C4270 C4271 C4272 C4273 C4274 C4275 C4276 C4278 C4279 C4280 C4281 C4282 C4283 For shipping (Taxes: 07,08,16) For aircraft (Taxes :07,08,16) For education and cultural purposes (Taxes: 07,08,15,16) For health (Taxes: 07, 08,16) For Fisheries (Taxes: 07,08) For Agriculture and Forestry (Taxes: 07,08,16) For Mining and Quarrying (Taxes: 07,08) For Statutory Bodies (as determined by legislation governing establishment of Statutory Body - excluding St. John’s Development Corporation and State Insurance Corporation Taxes: 07, 08,16) For Other Approved Purposes in-respect to item 16, 17 and 18 of schedule 5 of the ABST Act (Charitable or Non- Profit Organization, bona fide, unsolicited gift, donation for free use or distribution in Antigua and goods for use in rehabilitation or relief following a natural
 disaster) (Taxes: 07,08,16) For Churches (Taxes: 07,08,15,16) Under Special Cabinet or Ministerial Concession (as directed by the Ministry of Finance or through cabinet decision Tax: 15) For Communication (Taxes: 07,08,15,16) Under Fiscal Incentives legislation (Taxes 07,08,15,16) Under Special Cabinet or Ministerial Decision (as directed by the Ministry of Finance or through cabinet decision) (Taxes: 15,16) Under the Antigua and Barbuda Sales Tax Act (and Regulations) in accordance with Items 22, 23, and 24 of Schedule 4 of the Act – personal or laptop computers and related equipment for personal use (Tax: 16) For Other Approved Purposes (Tax: 16) CPC to allow Relief of Duty and ABST under “The Cricket World Cup Incentive Act 2006” (Taxes: 16, 07, 08) CPC to allow relief of Duty and ABST for a motor vehicle by a person on change of permanent residence (Taxes: 16, 07, 08) Entered for home use after temporary admission (Taxes: 01,07,08,15,16) Entered for home use following diversion from transit or transshipment (Taxes: 01,07,08,15,16) Goods sold in auction (Taxes: 01,07, 08, 15,16) Goods previously declared on deposit entry (Taxes: 01,07,08,15,16) For home consumption from private warehouse (Taxes: 01,07,08,09,15,16) For home consumption from duty free warehouse (Taxes: 01,07,08,15,16) C4284 C4285 C4286 C4287 C4288 C4289 C429 C4290 C4291 C4292 C4293 C4294 C4295 C4296 C4297 C4298 C4299 C430 C4300 C4301 C4302 C4303 C4304 CARICOM for home consumption from private warehouse (Taxes: 07,08,09,15,16) CARICOM for home consumption from duty free warehouse (Taxes: 07,08,15,16) Goods ex-warehouse for industry (Taxes: 07,08,15,16) Goods ex-warehouse for purposes concerned with Tourism (Taxes: 07,08,15,16) Goods ex-warehouse for shipping (Taxes: 07,08,16) Goods ex-warehouse for aircraft (Taxes: 07,08,16) CPC To Allow Relief of Duty and all other Taxes for Major Projects in-respect to Sir Vivian Richards Stadium, Mount St. John’s Medical Centre, V.C.
Bird International Airport Project and St. John’s Car Park Project (Taxes: Free of all Duties and Taxes) Goods ex-warehouse for education and cultural purposes (Taxes: 07,08,15) Goods ex-warehouse for the movement of persons (Taxes: Free of all duties and taxes) Goods ex-warehouse for Fisheries (Taxes: 07,08) Goods ex-warehouse for Other Approved Purposes including item 16, 17, and 18 of schedule 5 of The ABST ACT (Charitable or Non-Profit Organization, bona fide, unsolicited gift, donation for free use or distribution in Antigua and goods for use in rehabilitation or relief following a natural disaster Taxes 07, 08,16) Goods ex-warehouse for Churches (Taxes: 07,08) Goods ex-warehouse for Communication (Taxes: 07,08,15,16) Goods ex-warehouse under Fiscal Incentives legislation (Taxes: 07,08,15,16) Goods ex-warehouse under the Antigua and Barbuda Sales Tax Act (and Regulations) in accordance with Items 22, 23, and 24 of Schedule 4 of the Act – personal or laptop computers and related equipment for personal use (Taxes: 16) Passenger baggage and household effects (Taxes: 01,07,08,15,16) CPC to collect Duty and RRC short collected (Taxes: 01,16,) Under Fiscal Incentive Legislation (Taxes: 07, 08, 15) CPC to collect Duty, RRC and Levy short collected (Taxes: 01,07,08,16) CPC for Bill of Sight to collect 150% (1 ½) of Duty, RRC and ABST (Taxes: 01,15,16) CPC to allow relief of Revenue Recovery Charge (RRC), for use by Antigua Brewery Limited and Antigua Power Company Ltd. (Statutory Instrument 2011, No.
32 & 36)(Taxes: 15) CPC to allow relief of Revenue Recovery Charge (RRC), for use by West Indies Cricket Board.

Exemption valid until 31st December, 2011.

(Statutory Instrument 2011, No.

31) (Taxes: 15) For exemption of ALL duties and taxes.

Under Ministerial directive specified by Section 16 of the Finance Administration Act, 2006.
C4305 C4306 C4307 C4308 C4309 C4310 C4311 C4312 C4313 C4314 C4315 C4316 C4317 C431 C437 C438 C441 C445 C484 Under special cabinet or ministerial decision (as directed by the Min.

of Finance or through cabinet decision(Taxes: {50% 01}7,8,15, 16) Under special cabinet or ministerial decision (as directed by the Min.
of Finance or through cabinet decision(Taxes: 50% 01,50%7,50%15,50%16) Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: {50% 01}, 15,16) Relief of RRC under the Manufacture’s Incentive Initiative (Taxes:15) CARICOM: Relief of Duty for Agriculture purposes (Taxes:7,8) Goods ex-warehouse: Relief of RRC under the Manufacture’s Incentive Initiative (Taxes:15) Goods ex-warehouse: Relief of RRC & ABST under the Manufacture's Incentive Initiative (Taxes:7,8) Relief of RRC & ABST under the Manufacture’s Incentive Initiative (Free of All Duties and Taxes) Good ex-warehouse: Relief of RRC & ABST under the Manufacture’s Incentive Initiative (Free of All Duties and Taxes) Relief of RRC & ABST under the Manufacture's Incentive Initiative (Taxes:7,8) Good ex-warehouse under special cabinet or ministerial decision(as directed by the Ministry of Finance or Cabinet decison) Taxes: (Free of All duties and Taxes) In accordance with Cabinet Decision No.93 of 2011 (Renewable Energy and Energy Efficient components) Taxes: (Free of All Duties and Taxes) In accordance with Cabinet Decision No.
97 & 98 of 2013 (Duty Free concessions on Burglar Alarms & CCTV Cameras & Equipment)Taxes: (15,16) Defense Area and Facilities Agreement between the U.S.A. and ANU 1997 (Taxes: Free of all Duties and Taxes) Goods ex-warehouse for health (Taxes: 07,08,16) Goods ex-warehouse for Government and Government purposes (Taxes: Free of all duties and taxes) Goods Ex-warehouse: For the movement of persons (Taxes: Free of all duties and taxes) Goods ex-warehouse for Statutory Bodies (as determined by legislation governing establishment of statutory body - excluding St. John’s Development Corporation and State Insurance Corporation Taxes: Free of all Duties and Taxes) Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: 07, 08, 09) C485 C486 C488 C489 C492 C500 C501 C502 C503 C504 For the movement of persons (Taxes: 07, 08) CARICOM relief (Tax: 15,16) ** duty should not be added back to calculate ABST** Goods ex-warehouse under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision) – (Taxes:15) Under special cabinet or ministerial decision (as directed by the Ministry of Finance or through cabinet decision (Taxes: 10) Goods previously declared, where duties and tax have been paid, but were certified as short-shipped, short- landed or short-packed (Taxes: Free of all duties and taxes) Temporary importation for return in an unaltered state (Free of all duties and taxes) Temporary importation for return after repairs (Free of all duties and taxes) Temporary importation for return after inward processing (Free of all duties and taxes) Temporary importation for return after manufacturing (Free of all duties and taxes) Temporary importation for return after a period of use (Free of all duties and taxes) C600 Re-importation by a person registered for ABST (Free of all duties and taxes) after outright exportation C601 C620 C621 C622 C623 C625 C626 C627 C628 C629 E100 RE-IMPORTATION by a person not registered for
 ABST (Free of all duties and taxes) after outright exportation RE-IMPORTATION returned in an unaltered state by a person not registered for ABST (Free of all duties and taxes) after temporary exportation RE-IMPORTATION returned in an unaltered state by a person registered for ABST (Free of all duties and taxes) after temporary exportation Re-importation returned after repairs (value of repair subject to Taxes: 01,16,15) Re-imporation returned after manufacturing (value of manufacturing subject to Taxes: 01,15,16) After temporary exportation to CARICOM member states returned in an unaltered state by a person not registered for ABST (Taxes: 15) After temporary exportation to CARICOM member states returned after repairs (value of repair subject to Taxes: 01,15,16) After temporary exportation to CARICOM member states returned after processing (value of processing subject to Taxes: 01,15,16) After temporary exportation to CARICOM member states returned after manufacturing (value of manufacturing subject to Taxes: 01,15,16) After temporary exportation to CARICOM member states returned in an unaltered state by a person registered for ABST (Taxes: Free of all duties and taxes) Goods for exportation liable to duties and/or taxes E101 E200 E341 E342 E350 E351 E352 E353 E371 E372 E373 E374 S701 S702 S703 S704 S705 S706 S710 S711 S712 S800 S801 S900 S901 Goods for exportation relieved of duties and/or taxes (i.e., free of Export Duty) Goods for temporary exportation (free of duties and taxes) Re-exportation after clearance for home use where drawback of duty is being claimed(free of duties and taxes) Re-exportation after clearance for home use where drawback of duty is not being claimed(free of duties and taxes) Re-exportation after temporary importation in an unaltered state(free of duties and taxes) Re-exportation after temporary importation after repair(free of duties and taxes) Re-exportation after temporary importation after inward processing(free of duties and taxes)
 Re-exportation after temporary importation after manufacturing(free of duties and taxes) Re-exportation from Government warehouse(free of duties and taxes) Re-exportation from private warehouse(free of duties and taxes) Re-exportation from a duty free warehouse(free of duties and taxes) Re-exportation from other premises(free of duties and taxes) Entry to warehouse or other premises under Customs fiscal control in government warehouse (free of all duties and taxes) Entry to warehouse or other premises under Customs fiscal control in private warehouse (free of all duties and taxes) Entry to warehouse or other premises under Customs fiscal control in duty free shops (free of all duties and taxes) Entry to warehouse or other premises under Customs fiscal control in government warehouse from CARICOM (free of all duties and taxes) Entry to warehouse or other premises under Customs fiscal control in private warehouse from CARICOM (free of all duties and taxes) Entry to warehouse or other premises under Customs fiscal control in duty free shops from CARICOM (free of all duties and taxes) Intra-warehouse transfers for re-warehousing in government warehouse (free of all duties and taxes) Intra-warehouse transfers for re-warehousing in private warehouse (free of all duties and taxes) Intra-warehouse transfers for re-warehousing in duty free shops (free of all duties and taxes) Through transit (from port of entry to port of exit) (Free of all duties and taxes) Transshipment (within port or airport) (Free of all duties and taxes) Supplies of ships and aircraft stores - direct supplies (Free of all duties and taxes) Supplies of ships and aircraft stores - from government warehouse (Free of all duties and taxes) S902 S903 S910 S911 S912 S913 Supplies of ships and aircraft stores - from private warehouse (Free of all duties and taxes) Supplies of ships and aircraft stores - from duty free shops (Free of all duties and taxes) Destruction of goods before Customs clearance (Free
 of all duties and taxes) Destruction of goods after warehousing in Government warehouse (Free of all duties and taxes) Destruction of goods after warehousing in private warehouse (Free of all duties and taxes) Destruction of goods after warehousing in duty free warehouse (Free of all duties and taxes) CPC for Bill of Sight to collect 150% (1 ½) of Duty, RRC and ABST (Taxes: 01,15,16) CPC for Bill of Sight to collect 150% (1 ½) of Duty, RRC and ABST (Taxes: 01,15,16)