Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1694878431600.pdf (Antigua and Barbuda)
LAWS OF ANTIGUA AND BARBUDA United States (N.A.S.A.

Agreement) (Taxes (CAP.

458 1 and Duties Exemption) CHAPTER 458 THE UNITED STATES (N.A.S.A.

AGREEMENT) (TAXES AND DUTIES EXEMPTION) ACT Arrangement of Sections Section 1.

Short title.

2.

Interpretation.

3.

~ x e m ~ t i o n 4.

~xemption from excise and other duties.

5.

Exemption from taxation on salaries, etc.

6.

Vehicles exempt from tax.

7.

Taxation of profitable enterprises.

from Customs and other duties.

UNITED STATES (N.A.S.A.


AGREEMENT) (TAXES AND DUTIES EXEMPTION) (10th November 1967.)

43/1967.

1.

This Act may be cited as the United States Shorttide.

(N.A.S.A.

Agreement) (Taxes and Duties Exemption) Act.

2.

In this Act- Interpretation.


and Northern "the Agreement" means the agreement between the Government of the United Kingdom of Great Britain the Government of the United States of America con- cerning the establishment, operation and mainte- nance by the Government of the United States of America of a station for space vehicle 'tracking and communications in Antigua and made by exchange of notes between the said Governments Ireland and LAWS OF ANTIGUA AND BARBUDA 2 CAP.

458) United States (N.A.S.A.
Agreement) (Taxes and Duties Exemption) dated the 23rd and the 17th days of January, 1967, respectively; ''sta$ionV means the station established under the Agreement; 'i "United States personnel" means any person who- (a) is employed by or under a contract with the Government of the United States or a United States contractor engaged in works under contract with that Government, in con- nection with the establishment, operation and maintenance of the station, and (b) is not ordinarily resident in Antigua and Barbuda and is there solely for the pur- poses of the Agreement, and includes the dependants of any such person; "dependant" means the spouse and children under 21 years of age of a person, and, if they are depen- dent upon him for their support, the parents and children over 21 years of age of that person; "United States Contractor" means any person, body or corporation ordinarily resident in the United States of America, that is in Antigua and Barbuda for the purposes of the Agreement by virtue of a contract with the Government of the United States the National Aeronautics and Space or Administration, and includes a sub-contractor.
Exemption from Customs and o&q.duties.

3.
3.

Notwithstanding anything to the contrary in any law, there shall be exempt from all taxes or duties of cus- toms on the importation or exportation of- ( a ) materials and equipment imported by or for the use of the Government of the United States and United States Contractors for the purposes of the Agreement; (b) the personal effects and household goods including privately owned automobiles, imported by LAWS OF ANTIGUA AND BARBUDA United States (N. A. S.A. Agreement) (Taxes (CAP.
458 3 and Duties Exemption) United States personnel on first arrival in Antigua and Barbuda or within six months thereafter and related thereto.

4.

Notwithstanding anything to the contrary in any Exemption from excise and other law, there shall be exempt from any excise, consumption or duties.

any other duty or tax, any goods or materials purchased locally by or for the use of the Government of the United States for the purposes of the Agreement.

5.
5.

(1) Notwithstanding anything to the contrary in E;,~::from any law, there shall be exempt from any taxation in Antigua d&es, ,t,.

and Barbuda the salary and emoluments received by United States Personnel as such or any tangible movable property owned by United States Personnel within the station and on the ownership of such property outside the station in Antigua and Barbuda solely by reason of the Agreement.
(2) Where the incidence of any form of taxation in Antigua and Barbuda depends upon residence or domicile, periods during which United States Personnel are in Antigua and Barbuda solely by reason of the Agreement shall not be considered as periods of residence, or as treat- ing a change of residence or domicile, for the purposes of such taxation.

6.

NO fees, taxes or other charges imposed or Vehidesexempt from tax.

payable under the Vehicles and Road Traffic Act shall be cap.
460. imposed or paid on- ( a ) vehicles of the Government of the United States of America; or ( b ) privately owned automobiles imported by United States Personnel, other than personnel employed by a United States contractor and his depen- dants and exempted from taxes and duties under para- graph (b) of section 3.

7.

For the avoidance of doubt nothing in this Act rr~z;;f shall prevent the taxation of United States Personnel or ,,v-.
United States Contractors with respect to any profitable enterprise other than their employment or business under the Agreement in which they may engage in Antigua and Barbuda and except as regards salaries and emoluments LAWS OF ANTIGUA AND BARBUDA 4 CAP.

458) United States (N.A.S.A.


Agreement) (Taxes and Duties Exemption) and tangible movable property referred to in subsection (1) of section 5 , nothing in this Act shall prevent taxation to which, even if regarded as resident and domiciled outside Antigya and Barbuda, such persons are liable under the law of Antigua and Barbuda.