Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1694819293559.pdf (Antigua and Barbuda)
No.

27 of 1993.

Customs Duties Act 1993.

ANTIGUA AND BARBUDA [ L.S. ]

I Assent, James B. Carlisle, Governor-General.

14Ih December, 1993.

ANTIGUA AND BARBUDA No.

27 of 1993 An Act to make provisions to regulate the impsitmn of customs duties.

[ 23rd December, 1993 ] ENACTED by the Parliament of Antigua and Barbuda as follows- 1.

This Act may be cited as the Customs Duties Act 1993. short title.

2.
In this Act unless Lhc context otherwise requires: Interprrtdt~un "Annex" means the Corninon Market Annex to the Treaty establishing the Caribbean Common Market; "Council" rneruls the Common Market Council of Minis- ters established under Article 5 of tlle Annex to the Treaty establishing the Caribbea~~ Community (Chaquaramas 4th July, 1973) "Dollars" Inearls the E:~\tem Caribbean dollar; "Goods of Common Market Origin" mean goods con- signed from a Member Slate of the Caribbean Comnmon Market to a consignee in mother Melnhcr Stare of the Caribbean Common Market and which comply with h e conditit)xls set out in IheCustc?~ns Duties (Caribbean Com- ANTIGUA AND BARBUDA S. I.
1993, No.

10 2 C~~stoms Daties Act 1993.

No.

27 of 1993. munity) (Ongin of Goods) Regulations 1993.

( S. I.

1993 No.

10 ).

"Member States of the Caribbean Common Market" mean the Member States specified in the Second Schedule; "Tariff Headings" mean the headings in the Harmonised Commodity Description and Coding System referred to as (HS) for the classification of goods in the Customs Tariff as specified in the First Schedule.
Imposition of cus- toms duties andcon- ditional duty ex- emption and reduc- tion.

3.

(1) Subject to subsection (2) and sections 4 and 7, on the importation or removal from bonds of goods of any description there shall be charged under this part of this section such customs duty as is specified in Part I of the First Schedule.
(2) Subject to subsection (3), goods may be imported or removed from bond either - (a) without payment of duty, or (h) at a reduced rate of duty; Provided chat h e conditions spec~fied in Part I1 of thc First Schedule apply and are complied with.

(3) Where any of the commoditieu specilied in Part 111 of the F~rst Schedule is lrnponcd for use in agriculture, fishing, Ibresuy, mlriing or industry, suchcommodity isnot eligible on importation or removal from Bond to the payment of duty or reduced rate of duty.
Relief from custom duties on importation.

S.I.

1993.

No.

10 4.

No customs duty shall be charged on the importation or removal liom bond of goods originating in the countries specified in the Sccond Schedule; provided that the conditions spccilied in the Customs Duties (Caribbean Community) (Origin of Gtx)ds) Regulations, 1993 are complied with.

Power to amend Schedules.

Power to i m p s t flat rate custom duty.

5.

The Minister may, by order, anend the schedules to dlis Act.

6.
6.

Notwithstanding anything herein contained in this Act- ( I ) Where the tom1 value of the goods of a non-commercial character, falling within three or more different Tariff Headings No.

27 of 1993.

Customs Duties Act 1993.


3 ANTIGUA AND BARBUDA either contained in passenger's accompanied baggage or im- ported by air, sea or parcel post, does not exceed two hundred and seventy dollars, a flat rate of customs duty of thlrty percent shall becharged in lieu of the rate of customs duty prescribed in theFist Schedule.
(2) The flat rate of customs duty specified in subsection (I ) above shall not be applied to - (a) goods imported by members of the crew of ship or aircraft; or (b) wines, vermouths under Tariff Headings 22.04 and 22.05, spirits and spiritous beverages under Tariff Heading 22.08, tobacco products under Tariff Head- ing 24.03 articles of jewellery under Tariff Heading 7 1.13 and imitation j ewellery under Tariff Heading 71.17.
(3) In determining, for the purpose of this seclion, whether the total value of goods exceeds two hundred and seventy dollars the following shall be excluded - (a) (b) the value of the goods speclfied in subsection (2) (b); the value of the goods in passenger's accompanied baggage which are exempt from customs duty; and (c) goods which are free of customs duty.
(4) Where two or more consignments of goods to the same consignee arrive at the same time and the total value of the goods-- (a) ' does not exceed two hundred and seventy dollars, the flat rate of customs duty of thirty percent shall be charged in lieu of the rate of customs duty prescribed in the First Schedule in respect thereof as if the consignment were a single consignment; or (b) exceeds two hundred and seventy dollars the flatrate of customs duty of t h i i percent shall not apply in respect of any of the goods.
7.

Customs duties shall be based on either the International Measurement for system of units or the Imperial system of measurement.

purpose of Customs Duties.

4 Ci4sroms Dnries Act 1993.

No.

L7 of 1993.

8.

On the exportation of the gcx& specified in the thud Schedule, there shall be charged a customs duty at the rate specified in the said thud Schedule, but no customs duty shall be charged on goods exported to countries specified in the Seco~~d Schedule.

9.
9.

This Act shall be read as one with the Customs (Control arld Management) Act 1993.

ANTIGUA AND BARBUDA Inlpos~t~on of customs duties on expoilatlon.

~ c t tobe read as one with trol and Man- agement Act).

1993 (NO.

7 of 1993) R r ~ a l s of (Cap.

133 and Cap.

265) Act, Cap.

265 are repealed.

10.

The Customs Duties Act (Cap.

133) and th: Export Duty Commencement.

11.

This Act comes into force on such day as the Minister may be Notice published in the Gazerre appoint.
Passed the House of Representatives this 4th day of November, 1993.

Passed the Senate this 22nd day of No- vember, 1993.

C.L.

Murray, Speaker.

B.T.

Carrott, President.

L.A. Dowe, Clerk ro the House of Representarives.

L.A. Dowe, Clerk to the Senate.

Pnnted at the Government hnting Office, Antigua and Barbuda, by Rupert Charity, Government Printer -By Authority, 1993.

8 0 6 1 2 .

9 3 [ Price $2.25 1