Consumption Tax Act

Link to law: http://laws.gov.ag/acts/chapters/cap-98.pdf
Published: 1980

Consumption Tax (CAP. 98 1

CHAPTER 98

THE CONSUMPTION TAX ACT

Arrangement of Sections
Section

1. Short title.
2. Interpretation.
3. Charge to consumption tax.
4. Powers of Cabinet to vary rates and amend Schedules.
5. No tax on raw materials to be used for purposes of

manufacture of chargeable goods.
6. Mode of determining value of goods for assessing tax

ad valorem.
7. Classification of goods.
8. Tax chargeable on reputed quantities.
9. Tax calculated on gross weight in certain cases.

10. Minister may fix standard contents for containers con-
taining liquid.

11. Person accountable for, and accruer of tax.
12. Registration.
13. Collection of tax.
14. Recovery of tax.
15. Substitution of agent, etc. for person not resident in

Antigua and Barbuda.
16. Determination of disputes as to tax.
17. Comptroller or authorised person may demand books

etc, from any person.
18. Remission and refund of tax.
19. Regulations.
20. Provisions as to laying regulations and orders before

the legislature.
21. Application of Customs laws.
22. Penalties for certain offences.

FIRST SCHEDULE.
SECOND SCHEDULE.
THIRD SCHEDULE.
FOURTH SCHEDULE.

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2 CAP. 98) Consumption Tax

FIFTH SCHEDULE.
SIXTH SCHEDULE.
SEVENTH SCHEDULE.
EIGHTH SCHEDULE.

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Consumption Tax (CAP. 98 3

CONSUMPTION TAX

S.I. 1411986.
S.I. 3511986. (Ist December> 1980') s.1. 3811986.
S.I. 4711986.
S.I. 4811986.
S.I. 2811987.
S.I. 511988.
S.I. 3711988.

1011988.
1811989.

S.I. 2011990.

1. . This Act may be cited as the Consumption Tax Short title.
Act.

2. In this Act, unless the context otherwise requires- Interpretation.
"aircraft" includes all balloons (whether captive or free),

kites, gliders, airships and flying machines;
"Antigua and Barbuda" includes the territorial sea

thereof;
"chargeable goods" means all goods imported into

Antigua and Barbuda for consumption therein or
manufactured, grown or produced in Antigua and
Barbuda for consumption therein but does not
include any goods in respect of which exemption
from tax is provided under the First Schedule;

"Comptroller" means the Comptroller of Customs;

"container" includes any bundle or package and any
box, cask, or other receptacle whatsoever;

"goods" includes all kinds of goods, wares, merchan-
dise and all other kinds of personal or moveable
property other than money;

"import" with its grammatical variations and cognate
expressions means to bring or cause to be brought
within Antigua and Barbuda or any waters within
an imaginary line drawn parallel to the shores of
Antigua and Barbuda and distant three nautical
miles therefrom, but excludes the transit of goods
from one part of Antigua and Barbuda to another
part thereof;

"Importer" includes the owner or any other person for
the time being interested in any chargeable goods
at and from the time of the importation thereof until

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4 CAP. 98) Consumption Tax

the same are duly delivered out of customs charge,
and also any person who signs any document
relating to any imported goods where such docu-
ment is required by any law for the time being in
force relating to customs to be signed by an
importer;

L ' manufacture" means carrying on in Antigua and
Barbuda the business of making any chargeable
goods or of applying any process in the course of
making such goods;

"Minister" means the Minister charged with the respon-
sibility for Finance;

'L proper" in relation to an officer means the officer
whose right or duty it may be to exact the perfor-
mance of, or to perform, the act referred to;

"registered person" means a person who is registered
under and by virtue of this Act;

"Schedule" means a Schedule to this Act;
"seller" means a person who manufactures chargeable

goods for sale for consumption in Antigua and
Barbuda;

"ship" includes any boat or vessel whatever;

"tax" means the tax chargeable by virtue of this Act.

Charge to
consumption tax.

3. (1) Subject to subsection (2) and section 4, there
shall be charged a tax to be called consumption tax upon
all goods-

(a) imported into Antigua and Barbuda for con-
sumption therein; or

( b ) manufactured, grown or produced in Antigua
and Barbuda for consumption therein.

(2) There shall be exempt from the tax imposed by
subsection (1) all goods-

(a) of a kind specified;

(6 ) intended for a use specified; or

(c) intended for use by a person specified,
in the First Schedule.

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Consumption Tax (CAP. 98 5

(3) The rate of tax to be charged is:-

(a) on chargeable goods (not being goods specified
in and chargeable under the Second, Third, Fourth,
Fifth, Sixth, Seventh and Eighth Schedules) fifteen per
cent of the value of the goods;

( b ) on chargeable goods specified in the Second
Schedule, the rates specified in that Schedule;

(c) on chargeable goods specified in the Third
Schedule the aggregate of-

(i) the rates specified in that Schedule, and

(ii) fifteen per cent of the value of the goods;

(4 on chargeable goods specified in the Fourth
Schedule, fifteen per cent of the value of the goods;

(e) on chargeable goods specified in the Fifth
Schedule, ten per cent of the value of the.goods;

(f) on chargeable goods specified in the Sixth
Schedule, twenty per cent of the value of the goods;

Cg) on chargeable goods specified in the Seventh
Schedule, thirty per cent of the value of the goods;

(h ) on chargeable goods specified in the Eighth
Schedule, fifty per cent of the value of the goods;

(4) The tariff numbers quoted in the Schedules refer-
red to in this section shall conform with those of the Customs
Tariff of the East Caribbean Common Market.

4. (1) The Cabinet may by Order published in the E",;g:t~:o vary
Gazette- rates and amend

Schedules.
(a) vary the rates of consumption tax specified in

section 3; or

( b ) amend, revise, rescind or add to the Schedules
and such Order is of full force and effect from the date
of publication.

(2) Every Order made under subsection (1) is subject
to negative resolution of the House.

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CAP. 98) Consumption Tax

No tax on raw
materials to be

5 . (1) Subject to subsections (2) and (3) of this section,
used for purposes tax shall not be charged on any chargeable goods where the
of manufacture of Comptroller is satisfied that such chargeable goods are to
chargeable goods.

be used as raw materials for the purposes of the manufac-
ture in Antigua and Barbuda of chargeable goods by a
registered person.

(2) Where any raw materials referred to in subsection
(1) of this section are imported into Antigua and Barbuda,
the person by whom or on whose behalf such raw materials
are imported shall certify in writing to the Comptroller, in
such form as he may direct, that the said raw materials are
to be used for purposes of the manufacture in Antigua and
Barbuda of chargeable goods.

(3) Where any raw materials referred to in subsection
(1) of this section have been manufactured in Antigua and
Barbuda, the person who purchased the same shall certify
in writing to the Comptroller in such form as the Comptroller
may direct that the said raw materials are to be used solely
for purposes of the manufacture in Antigua and Barbuda
of chargeable goods by the said purchaser.

(4) If any person for the purposes of subsection (2) or
(3) of this section issues a false certificate as to his intention
to use any chargeable goods as raw material of the purposes
of the manufacture in Antigua and Barbuda of chargeable
goods, such person is guilty of an offence and liable on
summary conviction to a fine not exceeding six thousand
dollars or to a term of imprisonment not exceeding six
months.

Mode of
determining
value of goods
for assessing tax
ad valorem.

6. (1) For the purpose of this Act, the value of
chargeable goods for the purpose of assessing tax ad valorem
shall be taken to be the price which the Comptroller in the
exercise of his discretion in accordance with the provisions
of this section considers such goods would fetch in the open
market in Antigua and Barbuda; in the case of goods
imported into Antigua and Barbuda, at the time of their
importation and, in the case of goods manufactured in
Antigua and Barbuda, at the time when the tax becomes
due thereon; and tax shall be paid on that value.

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Consumption Tax (CAP. 98 7

(2) In computing the price to be arrived at for the
purposes of chargeable goods imported into Antigua and
Barbuda, the Comptroller shall assume that-

(a) the goods to be valued are to be delivered to
the buyer thereof at the place of importation, duties of
customs, freight, insurances, commission and all other
costs, charges and expenses incidental to the making
of the contract of sale and the delivery of the goods at
that place (except levying commission not exceeding five
per cent of the total value which is shown to the satis-
faction of the Comptroller to have been paid to an agent)
having been paid by the person selling the goods; and

(b) in converting the selling price of the said goods
from foreign currency to East Caribbean currency the
rate of exchange shall be the selling rate for sight drafts
as notified each day by any of the commercial banks
in Antigua and Barbuda;

(c) any portion of any charge for primage which
is refundable on the performance by the importer of any
specified conditions is not paid by the importer, whether
the importer intends to fulfil such condition or not; and

(6) price is the sole consideration for the sale of
the said goods; and

(e) neither the person selling the said goods nor
any person associated in business with him has any
interest, direct or indirect, in the subsequent resale or
disposal of the said goods; and

(f) there has not been and will not be any com-
mercial relationship between the person selling the said
goods and the buyer thereof, whether created by contract
or otherwise, other than that created by the sale of the
said goods.

(3) In computing the price to be arrived at for the pur-
poses of chargeable goods manufactured in Antigua and
Barbuda, the Comptroller shall make the same assumptions
as in paragraphs (4, (e) and (f) of subsections (2) of this
section and shall also assume that commission and all other
costs, charges and expenses incidental to the making of any
contract for the sale of the said goods (except any tax payable

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CAP. 98) Consumption Tax

Classification of
goods.

Cap. 125.

Tax chargeable
on reputed
quantities.

Tax calculated
on gross weight
in certain cases.

on the said goods) are to be paid by the person selling the
same.

(4) For the purpose of paragraph ( e ) of subsection (2)
of this section, two persons shall be deemed to be associated
in business with one another if, whether directly or indirectly,
either of them has any interest in the business or property
of the other, or both have a common interest in any business
or property or some third person has any interest in the
business or property of both of them.

(5) Notwithstanding anything in this section
hereinbefore contained, the Comptroller may, in respect of
chargeable goods imported into Antigua and Barbuda by
aircraft, reduce the amount of the freight charges to be added
in ascertaining the value of the goods for the purposes of
assessment of tax to such amount, not being less than one-
fourth of the freight charges actually payable on such goods,
as he may think fit.

7. Where any item of goods may reasonably be
classified under two or more headings in respect of which
different rates of tax are chargeable on items of goods,
described under such different headings, classification under
one heading only shall be made by the Comptroller in
accordance with the rules applicable for the interpretation
of the Tariff imposed under the First Schedule to the Customs
Duties Act.

8. If any chargeable goods are imported into Antigua
and Barbuda in any container intended for sale, or of a kind
usually sold with the goods when the same are sold by retail,
and marked or labelled, or commonly sold, as containing
or commonly reputed to contain, a specific quantity of such
goods, then such container shall for purposes of tax be deemed
to contain not less than such specific quantity.

9. If any chargeable goods subject to the payment of
tax according to the weight thereof are imported into Antigua
and Barbuda in any container intended for sale, or of a kind
usually sold with the goods when the same are sold by retail,
and such container is not marked or labelled, or is not in
the opinion of the Comptroller commonly sold as contain-
ing or commonly reputed to contain a specific quantity of

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Consumption Tax (CAP. 98

such goods, and the importer is not able to satisfy the
Comptroller as to the correct net weight, the tax thereon
shall be calculated according to the gross weight of such
container and its contents.

10. The Minister may by notice published in the ~ ~ , " ~ ~ ~ ~ ran^,:;^
Gazette specify, in gallons or fractions of a gallon, standard for containers
capacities for containers containing chargeable goods i;"9":2fing
according to the liquid measurement thereof, in all cases
where, in his absolute discretion he shall consider that such
containers being of sizes, within limits to be specified in the
notice, are reputed to be, or are sold as containers of standard
sizes, whether or not any statement of the actual contents
is contained on any label or other attachment to or part of
such container, and thereupon all containers having capacities
within the limits specified in any such notice shall be deemed
to contain the standard capacity specified in the notice in
each case.

1 . (1) The person accountable for tax on chargeable E:f,";nntable for,
goods is- and accruer of

tax.
(a) where such goods are imported into Antigua

and Barbuda, the importer thereof;

(6) where such goods are manufactured in Antigua
and Barbuda, the seller thereof;

(2) Tax in respect of any chargeable goods becomes
due-

(a) where the goods are imported into Antigua and
Barbuda, on such importation or when taken out of bond
for consumption in Antigua and Barbuda;

(6) where the goods are manufactured in Antigua
and Barbuda, before any such goods are sold or other-
wise disposed of for consumption in Antigua and
Barbuda.

12. (1) Every person whose business includes the Registration.
manufacturing of any chargeable goods for sale for consump-
tion in Antigua and Barbuda shall be registered under this
Act.

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10 CAP. 98) Consumption Tm

(2) Every person carrying on business in such
circumstances that he is required under subsection (1) of this
section to be registered shall make an application for registra-
tion in the prescribed form to the Comptroller-

(a) if he is carrying on business in such cir-
cumstances as aforesaid at the time when this Act comes
into operation, before such date as may be prescribed; or

( b ) if he begins to carry o n business in such
circumstances as aforesaid, or if the circumstances of
a business carried on by him become such as aforesaid,
after this Act comes into operation, before the expira-
tion of fourteen days from the date when he begins to
carry on business, or when the circumstances of this
business become such as aforesaid, as the case may be.

(3) If any person fails to comply with any of the
requirements of either subsection (1) or subsection (2) of this
section, he is guilty of an offence and liable on summary
conviction to a fine not exceeding six thousand dollars and
to a further fine of three hundred dollars for each day during
which the failure continues.

(4) The Comptroller shall register every person who is
required by this Act to be registered and shall, on his registra-
tion, issue to him a certificate thereof.

(5) Where a person who is registered ceases to be re-
quired by this Act to be registered the Comptroller shall
cancel his registration.

(6) Not less than fourteen days before registering a per-
son, otherwise than in accordance with an application for
registration made by him, or cancelling the registration of
a registered person, the Comptroller shall serve notice on
him of his intention to register him or to cancel the registra-
tion, as the case may be.

Collection of tax. 13. (1) The Comptroller shall be responsible for col-
lecting the tax, and the officers of the Customs Department,
other than Comptroller, shall perform such duties in
connection with the collection of the tax as may from time
to time be assigned to them by the Comptroller.

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Consumption Tax (CAP. 98 11

(2) All money and securities for money collected for or
on account of the tax shall, as soon as practicable, be paid
by the Comptroller to the Accountant-General for the benefit
of the general revenue of Antigua and Barbuda, and the Com-
ptroller shall cause to be laid before the Senate and House
of Representatives annual statements of such sums.

14. Subject to any regulations made under section 19 Recovery of tax-
of this Act authorising distress to be levied on the goods and
chattels of a person neglecting or refusing to pay tax, tax
shall be recoverable as a debt due to the Government from
the person who is accountable therefor.

15. Where a person who is accountable for any tax, Substitution agen , etc. for of
or on whom any duties are imposed by this Act or regula- person not
tions made thereunder, is not resident in Antigua and r2Pgi Zd
Barbuda, the Comptroller may, by notice in writing served Barbuda.
on any agent, manager or factor, who is resident in Antigua
and Barbuda and has acted on behalf of that person in the
matters by reference to which that person is accountable or
those duties are imposed, direct that he shall be substituted
for that person as the person accountable for the tax or that
he shall be under an obligation to discharge those duties or
any of them.

16. (1) When before tax is paid on any chargeable ~J~;Z~;~;," of
goods a dispute arises as to whether any or what tax is payable tag.
on those goods, the importer or seller, as the case may be,
or his agent, shall pay the amount demanded by the proper
officer but may, not later than three months after the date
of the payment-

( a ) if the dispute is in relation to the value of the
goods or as to the classification of the goods for tax
purposes in cases of doubtful classification under the
provisions of section 7 of this Act, require the question
to be referred to the arbitration of a referee appointed
by the Minister whose decision thereon shall be final
and conclusive; or

( b ) in any other case apply to the High Court for
a declaration as to the amount of tax, if any, payable
on the goods.

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CAP. 98) Consumption Tax

Cap. 255.

(2) If on any reference or application under subsection
(1) of this section the referee or court determines that a lesser
or no amount was properly payable in respect of tax on the
goods, the amount overpaid shall be repaid by the
Comptroller and the sum so repaid shall be accepted by the
importer or seller, as the case may be, or his agent in satis-
faction of all claims in respect of the importation or, as the
case may be, sale of the goods in question and the tax payable
thereon and of all damages and expenses incidental to the
dispute other than the costs of the proceedings.

(3) The procedure on any reference to a referee under
this section shall be such as may be determined by the referee
and such referee shall have the powers conferred on a
magistrate to require and compel the attendance of witnesses
and the production of books, papers and other documents
and to award costs in accordance with the provisions of the
Magistrate's Code of Procedure Act, or any law amending
or substituted for the same.

(4) In making any appointment of a referee for the pur-
poses of this section, the Minister shall not appoint any official
of any Government department, other than a magistrate,
and shall determine the remuneration, if any, to be paid
to any referee other than a magistrate appointed as such,
for his services.

Comptroller or
autborised person

17. (1) Any person concerned with the purchase,
may demand importation, manufacture or sale of any goods shall, upon
books etcp demand made by the Comptroller or by any other person
any person.

authorised in that behalf by the Comptroller, produce any
book, record, account or other document of whatever nature
relating thereto for inspection by the Comptroller or such
other person at such time and such place as the Comptroller
or such other person may require, and the Comptroller or
such other person may make copies of such book, record,
account or other document.

(2) Any person who fails to comply with the provisions
of subsection (1) of this section shall be guilty of an offence
and shall be liable on summary conviction to a fine of three
thousand dollars or to a term of imprisonment not exceeding
three months.

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Consumption Tax (CAP. 98 1 3

18. (1 ) The Minister, upon application by an Ff;2,";,::"
importer or seller, may remit or refund in whole or in part
any tax payable or paid by any person on any chargeable
goods imported or sold as the case may be, if he is satisfied
that it is just and equitable to do so.

(2) Any money which shall have been overpaid as tax
may be refunded at any time within two years after such
payment on a document certified by the Comptroller that
such money was overpaid within the time aforesaid.

19. ( 1 ) The Minister may make Regulations Regu1ations.
providing for any matter for which provision appears to him
to be necessary for the purpose of giving effect to the provi-
sions of this Act and of enabling the Comptroller to discharge
his function thereunder, and in particular, but without
limiting the generality of the preceding words-

(a) for the payment and collection of tax becom-
ing due;

( b ) for requiring security for the payment of tax;

(c) for imposing upon persons who appear to the
Comptroller to be sellers, the duty to furnish to the
Comptroller within such period as may be prescribed
information in the prescribed form of any facts relevant
for determining whether such persons ought to be
registered or the matters in respect of which they ought
to be registered or of any other facts relating to their
business as sellers;

(4 for imposing upon registered persons, and upon
such other persons as may be prescribed in relation to
registered persons who have died or become subject to
any incapacity, the duty to furnish to the Comptroller
within such period as may be prescribed information
in the prescribed form of any facts by virtue of which
their registrations ought to be varied or cancelled;

( e ) for enabling persons to be treated as registered
persons during a limited period by way of representa-
tion of registered persons who have died or become
subject to incapacity;

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14 CAP. 98) Consumption Tax

(j) as to the form, issue, continuance in effect,
variation, custody, use and surrender of certificates of
registration;

(y) for requiring registered persons to keep accounts
in such form and containing particulars with respect to
such matters as may be prescribed, and to pay the tax
due from them;

(h) for authorising distress to be levied on the goods
and chattels of a person neglecting or refusing to pay,
in accordance with this Act, tax which he is thereby
required to pay;

(9 for requiring importers and sellers, or their
agents, to furnish to the Comptroller within such time
and in such form as he may require such information
relating to chargeable goods or any dealings therewith
as he may specify, and to produce for inspection any
books or accounts or other documents of whatever nature
relating thereto;

O for applying and adapting, with or without
modification, to the tax and to the collection and
repayments thereof and to registered persons, any Act
or part thereof relating to customs or excise and any
subsidiary legislation made under the authority of any
law relating to customs or excise;

(k) for prescribing anything which by this Act is
required or authorised to be prescribed.

(2) Regulations made under this section may provide
that a person who contravenes or fails to comply with any
of the requirements of such Regulations shall be guilty of
an offence and on summary conviction shall be liable to-

(a) a fine not exceeding six thousand dollars;

( b ) a further fine not exceeding three hundred
dollars for each day during which the contravention or
failure continues; or

( 6 ) a term of imprisonment not exceeding six
months.

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Consumption Tax (CAP. 98 15

20. (1) Regulations made by the Minister under Pa;"z;i;;;;;i;s
section 19 of this Act shall be laid before both Houses of ,d orders before
Parliament as soon as may be after the making thereof, and the legislature.
if either House resolves that the Regulations be annulled,
the Regulations shall thereupon cease to have effect but
without prejudice to anything previously done thereunder
or to the making of new Regulations.

2 1. (1) The Customs Duties Act and the Trade and t~!lf,"I;;~;f
Revenue Act and any enactments amending the same, and cap. 125.
other enactments (including provisions of regulations or other Cap. 433.
instruments having statutory effect) relating to customs, shall
have effect with such exceptions and adaptations as may be
prescribed, in relation to chargeable goods imported into
Antigua and Barbuda whether liable to any customs duties
or not as if all such goods were liable to customs duties and
as if those included the tax charged by virtue of this Act.

(2) For the avoidance of doubt the word "duties" in
sections 13 and 14 of the Trade and Revenue Act shall be
deemed to include consumption tax chargeable by virtue of
this Act.

22. (1) A person commits an offence, who, for the Penalties for
certain offences.

purposes of this Act or Regulations made thereunder-

(a) with intent to deceive, produces, furnishes,
sends or otherwise makes use of, any book, account,
estimate, return, or other document, which is false in
a material particular; or

(6) in furnishing any information, makes any state-
ment which he knows to be false in a material particular,
or recklessly makes any statement which is false in a
material particular.

(2) A person commits an offence if, with intent to
deceive, he counterfeits, or uses, or lends to, or allows to
be used by, another person, a certificate of registration issued
under this Act, or makes or has in his possession any docu-
ment so closely resembling such a certificate as to be
calculated to deceive.

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16 CAP. 98) Consumption Tax

(3) A person who is guilty of an offence under this sec-
tion is liable on summary conviction to a fine not exceeding
six thousand dollars or a term of imprisonment not exceeding
six months.

First Schedule

Goods Exempt From Consumption Tax

1. Arms, Ammunition, Uniforms and Prizes for the use of Her Majesty's
Naval or any Military Forces, the Civil Service, the Police Force or any Militia
or Defence Force or Rifle Association sanctioned by the Minister, and all goods
for the use of Her Majesty's Naval or Military Forces on the signed declaration
of the officer, for the time being, in command of such Forces.

2. Goods imported into Antigua and Barbuda for repairs and improvements
and so proved to the satisfaction of the Comptroller.

3. Articles passed by the Comptroller as the personal baggage of passengers,
professional apparatus and workmen's tools brought in by passengers for their
own use, and household effects brought in for personal use and not for sale, and
which have been in the use of the passenger for at least one year, and personal
effects, not being merchandise of natives or others domiciled in Antigua and Barbuda
who have died abroad.

4. Articles-
(a) for the use, furnishing, decoration, construction and repair of churches

used for public worship including ecclesiastical vestments and ornaments,
on the signed declaration of the head of the denomination for which they
are intended, or

(b) for the use, furnishing, construction and repair of bonafide school
houses, or

(6) for use for educational purposes in bona fide schools.

5 . Articles for the use of the Government.

6. Goods re-imported into Antigua and Barbuda on which tax has been
paid on previous importation and so proved to the satisfaction of the Comptroller.

7. Articles for the official use of any foreign consulate or the luggage and
personal effects of the Consular representative of any foreign country, or his family,

LAWS OF ANTIGUA AND BARBUDA

Consumption Tax (CAP. 98 17

or suite, if such consular representative is not engaged in any other business or
profession in Antigua and Barbuda.

8. Articles imported in exchange for similar articles previously imported
on which tax has been paid and which have been exported within three months
of their importation, notice in writing of such exportation having been given to
the Comptroller of the time of exportation.

9. Goods imported or taken out of bond by or on behalf of the British
Council or the Antigua and Barbuda Red Cross Society and the St. John Ambulance
Brigade:

Provided that, if any such goods are sold for use or consumption in Antigua
and Barbuda, the tax in respect thereof shall be paid by that body by whom or
on behalf of whom the goods were imported or taken out of bond.

10. Articles of second hand clothing imported by any religious body or
charitable institution for free distribution in Antigua and Barbuda upon the signed
declaration of the Head of such body or institution and subject to such conditions
as the Comptroller may impose.

11. Articles of food, namely:-

(i) live animals fit for human consumption, meat and preparations
thereof, meat fresh, chilled or frozen, salted, dried, smoked, cooked
or otherwise prepared including poultry;

(ii) dairy products, eggs and honey, milk and cream, fresh, evaporated
or condensed, butter, cheese;

(iii) fishery products, fit for human consumption, fresh, chilled or frozen,
salted, dried or smoked, but not including caviar;

(iv) cereals including wheat, rye, rice, barley, oats, maize. Manufac-
tured products of cereals fit for human consumption including meal
and flour of wheat, rye, meal flour, groats, semolina and cereals
flaked, malt, alimentary pastes, bakery products sweetened and
unsweetened, malt extracts;

(v) fresh fruits and nuts;

(vi) vegetable, roots and tubers used for human consumption, potatoes
fresh, beans, peas and yeasts;

(vii) cane sugar refined and unrefined, beet and cane sugar, edible
molasses and syrups. Coffee, tea, cocoa and preparations thereof;

(viii) animal and vegetable oils, fats and greases fit for human
consumption.

LAWS OF ANTIGUA AND BARBUDA

18 CAP. 98) Consumption Tax

12. Articles to be used as building material, namely:-

(i) sand clay, building stone, gravel and crushed stone for concrete,
limestone cement;

(ii) pottery and other clay products including bricks, tiles, pipes and
similar articles of brick, earth or ordinary baked clay;

(iii) glass and glassware including plate and sheet glass for building;

(iv) iron and steel bars and rods and structural shapes of iron and steel,
nails, bolts, nuts, screws of iron or steel, spikes, rivets and washers,
wood screws and screw eyes. Barbed-plates, sheets, hoops and strips
of iron or steel, tinned plates, plates and sheets galvanized, zinc
coated or lead coated, hoops, pipes and fittings of iron or steel,
cast iron for building;

(v) tubes, pipes and fittings of iron or steel structures of iron or steel
and their finished or processed parts for buildings. Expanded metal
of iron or steel;

(vi) Wood planed, grooved or tongued, conifer including artificial wood,
shingles, beadings and mouldings, veneers and plywood, wood in
the round, whether rough, hewn or not, conifer. Other wood in
the round whether rough, hewn or not non-conifer. Wood simply
sawn lengthwise or squared with the axe, conifer not elsewhere
specified. Wood simply sawn lengthwise or squared with the axe
- non conifer not elsewhere specified. Wood simply shaped or
worked, not elsewhere specified. Builders woodwork (doors, sashes
and other mill work) not elsewhere specified;

(vii) manufacture of asbestos;

(viii) other manufactures of non-metallic minerals not elsewhere
specified:-

(a) of asphalt or similar materials,
(b) of cement or concrete,
(c) other, not elsewhere specified.

13. Artificial limbs.

14. Patterns of no commercial value.

15. Produce of Antigua and Barbuda re-imported into Antigua and Bar-
buda within one year from date of exportation and so proved to the satisfaction
of the Comptroller.

16. Samples, not of a commercial value, of manufactured or other goods,
and all articles intended for exhibition only.

LAWS OF ANTIGUA AND BARBUDA

Consumption Tax (CAP. 98 19

17. Wine imported for the purpose of administering the sacrament on the
signed declaration of the head of the denomination for which such wine is intended.

18. Goods manufactured or produced by any charitable organization
approved by the Minister.

19. Newspaper.

20. Works of Art.

2 1. Goods manufactured, produced or repaired by any repairing or service
enterprise approved by the Minister.

22. Engines for boars in the fishing industry and certified as such by the
Minister.

23. Gramophone records, sound film, tapes, cassette and like articles,
recording the work of Antiguan and Barbudan performers and composers.

24. Tariff number 33.06.30 Toothpaste and tooth powder.

25. Tariff number 34.01.00 - 02.00 Household and toilet soap and
washing preparations.

26. Tariff number 38.11.00 Disinfectants, insecticides,
fungicides, rat poison, fly
papers, mosquito coils.

Tariff No.

27.10.3

Second Schedule

Product description Rate of tax

Motor spirits and other light oils
(including natural gasoline) $1.74 per L. gal.

Illuminating kerosene $0.930 per L. gal.

Distillate fuels (diesel oil, gas oil) $1.88 per L. gal.

Residual fuel oil "Bunker C" grade $0.027 per L. gal.

Petroleum gases and other gaseous
hydrocarbons (a) $0.030 per lb.

up to 100 lbs.
(6) $1.140 per

U.S. gal. in
bulk.

LAWS OF ANTIGUA AND BARBUDA

CAP. 98) Consumption Tax

Tariff No. Product description Rate of tax

27.15.00 Bitumen and asphalt, bituminous
shale, asphaltic rock and tar sands $0.03 per L. gal.

Tariff No.

22.03.00

22.03.10

Third Schedule

Product description Rate of tax

Beer made from malt

Beer and ale (CARICOM
COUNTRIES) $2.50 per L. gal.

Beer and ale (NON-CARICOM
COUNTRIES) $12.50 per L. gal.

Stout and porter $1 .OO per L. gal.

Jet Fuel $0.22 per L. gal.

Vaporising oil or white spirit $0.04 per L. gal.

Lubricating oil and greases $0.02 per L. gal.

Residual fuel oil other than Bunker C $0.02 per L. gal

Other petroleum oils $0.02 per L. gal

Petroleum bitumen, petroleum coke
and other residues of petroleum oils or
of oils obtained from bituminous
materials $0.02 per L. gal

Bituminous mixtures based on natural
asphalt, on natural bitumen, on
petroleum bitumen, on mineral tar or
on mineral tar pitch (for example,
bituminous mastics, cutbacks) $0.02 per L. gal.

Fourth Schedule

Tariff No. Product description

22.08.00 Ethyl alcohol spirits, undenatured, of a strength of 140' or
higher; denatured spirit (including ethyl alcohol or neutral
spirits) of any strength.

22.09.10 Rum.

LAWS OF ANTIGUA AND BARBUDA

Consumption Tax (CAP. 98 2 1

Not exceeding the strength of proof.

Other Rum.

Vodka.

Not exceeding the strength of proof.

Other Vodka.

Vinegar and substitutes for vinegar.

Tariff No.

22.02.01

Tariff No.

Fifth Schedule

Product description

Aerated beverages (bottled only) excluding Extra Regional
Products.

Grape Must, in fermentation or with fermentation arrested
otherwise than by the addition of alcohol.

Wine of fresh grapes; grape Must with fermentation arrested
by the addition of alcohol.

Vermouths, and other wines of fresh grapes flavoured with
aromatic extracts.

Other fermented beverages (eg. cider, perry mead).

Spirits (other than those of heading 22.08.00, 22.09.10 and
22.09.50); liquers and other spirituous beverages compound
alcoholic preparations (known as "concentrated extracts")
for the manufacture of beverages.

Cigarettes.

Sixth Schedule

Product description

Photographic and Cinematographic goods;

Umbrellas, sunshades, walking sticks, riding crops and parts
thereof;

Boilers, machinery and mechanical appliances, parts thereof,
except frost free refrigerators;

LAWS OF ANTIGUA AND BARBUDA

22 CAP. 98) Consumption Tax

85.0 1 .OO - 28.00 Electrical machinery and equipment, parts thereof;

87.01.00 - 14.00 Vehicles, other than railway and tramway rolling stock, and
parts thereof; exceptiag motor vehicles.

ptical, photographic, cinematographic, measuring, check-
g, precision, medical and surgical instruments and
~paratus (except orthopaedic appliances, surgical belts,
xsses and the like; splints and other fracture appliances,
tificial limbs, eyes, teeth and other artificial parts of the
~dy; deaf aids and other appliances which are worn or
rried or implanted in the body to compensate for a defect
disability).

Medical, dental, surgical or veterinary furniture (for example,
operating tables, hospital beds, with mechanical fittings;
dentists' and similar chairs with mechanical elevating, rotating
or reclining movements; parts of the foregoing articles.

96.01 .OO - 06.00 Brooms, brushes, powder puffs, hand sieves.

Tariff No.

Seventh Schedule

Product description

Cigars and Cheroots;

Essential oils and resinoids, perfumery, cosmetics and toilet
preparations except paste and tooth powder (including den-
tal powder and dental soap);

Prepared feathers or down and articles made thereof, artificial
flowers, articles of human hair;

Ceramic - Statuettes and ornaments, articles of personal
adornment and articles of furniture.

Pearls, precious stones, semi-precious stones, precious metals
and articles thereof; imitation jewelry;

Motor vehicles with engine capacity of not more than 2000 cc.

Aircraft and parts thereof; parachutes, catapults and similar
launching gear, ground flying trainers.

Ships, boats, floating structures;

Clocks and watches and parts thereof;

LAWS OF ANTIGUA AND BARBUDA

Consumption Tax (CAP. 98

Musical instruments, sound recorders and reproducers, televi-
sion image and sound recorders and reproducers, magnetic
parts and accessories of such articles, but not including video
disc and video cassette recorders and reproducers.

Tariff No.

Gramaphone records, sound film, tapes, wire strips and like
articles, other than those recording the work of Antiguan
and Barbudan performers and composers.

Articles and manufacturers of carving or moulding materials.

Meat and edible offals (whether fresh, chilled or frozen)-

of bovine animals

of sheep

of goats

of swine.

Aerated beverages. (Ting, Twist - Caricom Products only).

Eighth Schedule

Product description

Motor vehicle with engine capacity of more than 2000 cc;

Video tape, video disc and video cassette recorders and
reproducers; tapes, discs and cassettes therefor;

Arms and ammunition or parts thereof;

Caviar;

Frost-Free Refrigerators;

Gas operated water heaters;

Electrically operated water heaters;

Coin or disc operated machines of the kind used in cafes,
funfairs etc. for games of skill or chance;

Aerated beverages: (canned sodas only).
Read Entire Law on laws.gov.ag