No. 28 of 1993. The Consumption Tax Act, 1993. ANTIGUA
AND
BARBUDA
[ L.S. 1
I Assent,
James B. Carlisle,
Governor-General.
14th December, 1993.
ANTIGUA AND BARBUDA
No. 28 of 1993
An Act to repeal the Consumption Tax Act 1980, and to make
provision for the imposition of a Consumption Tax on goods
imported or manufactured, grown or produced in Antigua and
Barbuda for consumption therein and for matters incidental
thereto and connected therewith.
[ 23rd December, 1993 ]
ENACTED by the Parliament of Antigua and Barbuda as
follows -
1. This Act may be cited as the Consumption Tax Act, 1993. short title.
2. In this Act -
"aircraft" includes all balloons (whether captive or free),
kites, gliders, airships, helicopters and other flying ma-
chines;
"chargeable goods" mean all goods imported into Antigua
and Barbuda for consumption therein or manufactured,
grown or produced in Antigua and Barbuda for consump-
tion therein but does not include any goo& in respect of
which exemption from tax is provided under the First
Schedule;
Interpretation.
ANTIGUA 2 771r Consroytion Tux Act, 199-3. No. 28 of 1993.
AND
BARBUDA
"Co~npuoller" means the Comptroller of Customs;
"Container" includes any bundle or package and any box,
cask, or other receptacle whatsoever;
"dollar" means East Caribbean Dollar;
"goods" includes all kinds of goods, wares, merchandise
ald 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;
"Importer" includes the owner or any other person for h e
time being interested in an importation thereof until the
saneareduly delivercdout of customs charge, andalso any
person who sign?, any document relating to aly imported
goods where such document is required by any law for the
time k ing in force relating to customs to be signed by an
importer;
"manufacture" means carrying on in Antigua and Barbuda
the husir~essot'makinga~~y chargeablegoods or of applying
any process in the course of making such goods;
"~ in i i te r" means the Minister charged with the responsi-
bility for Customs;
"proper" in relation to an officer means the officer whose
right or duty it may he to exact the perfonnrulce o f or to
perform the act referred to;
"registered person" means a person who is regislered under
aid by virtue of this Act;
"Schedule" meals a Schedule to this Act;
"seller" means a pcrson who manufactures chargeable
gtw)ds thr sale for consumption in Antigua ruld Bruhuda;
"ship" includes any boat or vcsscl whatever;
No. 28 of 1993. The Consumption Tax Act, 1993. 3 ANTIGUA
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"tax" means the tax chargeable by virtue of this Act.
3. (1) subject to subsection (2) and section 4 there shall be Chargetoconsump-
charged a tax to be called consumption tax upon all goods - tion tax.
(a) imported into AntiguaandBarbuda for consumption
therein; or
(b) manufactured, grown or produced in Antigua and
Barbuda for consumption therein.
(2) There shall be exempted from the tax imposed by subsec-
tion (1) all goods -
(a) of a kind specified;
(b) intended for a use specified; or
(c) intended for use by a person specified,
in the First Schedule.
(3) The rates of tax to be charged are those specified in the
Second and Third Schedules.
4. (1) The Cabinet may by Order published in the Gazette - Power of Cabinet to
vary rates.
(a) vary the rates of consumption tax specified in the
Second and Third Schedules, or
(b) amend, revise or rescind or add to any of the items set
forth in the Schedules and such order is of full force
and effect from the date of its publication.
(2) Every order made under subsection (1) is subject to
negative resolution of the House.
5. (1) Subject to subsections (2) and (3), tax shall not be NO tax on raw
charged on any chargeable goods where the Comptroller is maerialsto be
satisfied that such chargeable pods are to be used as raw ~ ~ ~ ~ , " ~ ~ ~ ~
materials for the purposes of the manufacture in Antigua and chargalbe goods.
Barbuda of chargeable goods by a registered person.
ANTIGUA 4 The Consumption Tax Act, 1993. No. 28 of 1993.
AND
BARBUDA
(2) Where any raw materials referred to in subsection (1) 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 the purposes of 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 the purposes of the
manufacturer in Antigua and Barbuda of chargeable goods by the
said purchaser.
Mode of 6. (1) For the purpose of this Act, the value of chargeable goods
determining for the purpose i f assessing tax ad valorem shall be taken to be
of goods for
assessing tax ad the price which the Comptroller in the exercise of his discretion
valore. in accordance with the provisions of tlus section considers such
goods would fetch at the C.I.F. value in Antigua and Barbuda in
the case of goods imported into Antiguaand 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 the tax shall be paid on that value.
(2) In computing the value tobe arrived at for chargeable goods
imported into Antigua and Barbuda the provisions of the Second
No. 7 of 1993. Schedule to the Customs (Control and Management) Act shall
apply with the addition of any import duty of customs payable on
the said goods.
(3) When it is necessary in determining the value referred to
in subsection (2) to establish the equivalent in Eastern Caribbean
dollars the rate of exchange to be used shall in any period be that
as provided for this purpose by the Comptroller and published by
him in the manner he considers appropriate.
(4) In computing the price to be arrived at for the purposes of
chargeable goods manufactured in Antigua and Barbuda, the
Comptroller shall assume that -
(a) price is the sole consideration for the sale of the said
goods; and
No. 28 of 1993. The Consumption Tax Act, 1993. 5 ANTIGUA
AND
BARBUDA
(b) neither the person selling the said goods nor any
person associated in business with him has any
interest, director indirect, in any resale or disposal of
the said goods.
(c) there has not been and will not be any commercial
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;
(d) commission and all other cost, charges and expenses
incidental to the making of any contract for the sale
of the said goods (except any tax payable on the said
goods) are to be paid by the person selling the same.
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, 1993.
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, andmarked
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 containing or commonly reputed
to contain a specific quantity of such goods, and the importer is
notable to satisfy the Comptroller as to the correctnet weight, the
tax thereon shall be calculated according to the gross weight of
such container and its contents.
Classification of
Goods.
Tax chargeable on
reputed quantities
Tax calculated on
gross weight in
certain cases.
ANTIGUA 6 The Consumption Tax Act, 1993. No. 28 of 1993.
AND
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Minster may fix 10. The Minister may by notice published in the Gazette
standard 'Ontents specify, in the gallons or fractions of a gallon, standard capacities
for containers
contallung liquid. for containers containing chargeable goods 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 containedon 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.
Person accountable 11. (1) The person accountable for tax on chargeable goods
for, and accruer of is-
tax.
(a) where such goods are imported into Antigua and
Barbuda, the importer thereof;
(b) 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;
(b) where the goods are manufactured in Antigua and
Barbuda, before any such goods are sold or otherwise
disposed of for consumption in Antigua and Bar-
buda.
Registration. 12. (1) Every person whose business includes the manufactur-
ing of any chargeable goc 1s for sale for consumption in Antigua
and Barbuda shall be registered under this Act.
(2) Every person carrying on business in such circumstances
that he is required under subsection (1) to be registered shallmake
an application for registration in the prescribed form to the
Comptroller -
(a) before the expiration of fourteen days from the date
wh0n ".e begins to cany on business, or when the
No. 28 of 1993. The Consumption Tax Act, 1993. 7 ANTIGUA
AND
BARBUDA
circumstances of his business become such that he is
required under subsection (1) to be registered.
(3) If any person fails to comply with any of the requirements
of this section he is guilty of an offence and liable on summary
conviction to a fine of five thousand dollars and to a further fine
of two hundred dollars for each day during which the failure
continues.
(4) The Comptroller shall register every person who is requlred
by this Act to be registered and shall on his registration, issue to
him a certificate thereof.
(5) Where a person who is registered ceases to be required by
this Act to be registered the Comptroller shall cancel his registra-
tion.
(6) Not less than fourteen days before registering a person,
otherwise than in accordance with an application for registration
made by him, or cancelling theregistration of aregisteredperson,
the Comptroller shall serve notice on him of his intention to
register him or to cancel the registration, as the case may be.
13. (1) The Comptroller shall be responsible for collecting the
tax, and the officers of the Customs Department, other than the
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.
(2) All moneys and securities for moneys 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.
14. Subjecttoany regulationsmade under section 19authorising
distress to be levied on the goods and chattels of a person
neglecting orrefusing to pay tax, tax shall be recoverable as adebt
to the Government form the person who is accountable therefor.
15. Whereaperson who isaccountable for any tax, oron whom
any duties are imposed by this Act or regulations made thereun-
der, is notresident in AntiguaandBarbuda, the Comptroller may,
by notice in writing served on any agent, manager or factor, who
is resident in Antigua and Barbuda and has acted on behalf of that
Collection of tax
Recovery of tax.
Substitution of
agent, etc. for
person not resident
in Antigua and
Barbuda.
ANTIGUA 8 The Consumption Tax Act, 1993. No. 28 of 1993.
AND
BARBUDA
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.
Determination of 16. The provisions of Part XI1 of the Customs (Control and
disputes as to tax. Management) Act, 1993 shall apply in the determination of any
No. 7 of 1993. dispute that may arise as to whether any or what tax is payable on
any chargeable goods.
Comptroller or 17. (1) Any person concerned with the purchase, importation,
authOrlsed person manufactureor saleof any goods shall, upon demandmade by the
may demand books
etc. from any per-
Comptroller or by any other person authorised in that behalf by
son. the Comptroller, produce any book, record, account of other
document of whatever nature relating thereto for inspection by
the Comptroller on such other person at such time and at such
place as the Comptroller or such other person may require, and the
Comptroller or such other person may make copies of any such
book, record, account or other document.
(2) Any person who fads to comply with the provisions of
subsection (1) is guilty of an offence and is liable on summary
conviction to a fine of two thousand dollars or to imprisonment
of three months.
Remission and re- 18. (1) The Minister, uponapplication by an importer or seller,
fund of tax. may remit or refund in whole or in any part any tax payable or paid
by any person on any chargeable goods, imported or sold as the
case may be, if it is satisfied that such goods are intended for
charitable and non commercial purposes.
(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 t' 3 Comptroller that such money was
overpaid within the time aforesaid.
Regulations. 19. (1) The Minister may make Regulations providing for any
matter for which provision appears to him to be necessary for the
purpose of giving effect to the provisions 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 r-ay mske regulations -
No. 28 of 1993. The Consumption Tax Act, 1993. 9 ANTIGUA
AND
BARBUDA
for the payment and collection of tax becoming due;
for requiring security for the payment of tax;
for imposing upon persons who zppear 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 regis-
tered or of any other facts relating to their business as
sellers.
for imposing upon registeredpersons, 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 theComptro1-
ler within such period as may be prescribed informa-
tion in the prescribed form of any fact? by virtue of
which their registrations ought to be varied or can-
celled;
for enabling persons to be treated as registered
persons during a limited period by way of represen-
tation of registeredpersons who have died orbecome
subject to incapacity;
as to the form, issue, continuance in effect, variation,
custody, use and surrender of certificates of registra-
tion;
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 for them;
for authorising distress to be levied on the goods and
chattels of a person neglecting or refusing to pay, in
accordarlce with this Act, tax which he is thereby
required to pay;
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 relat-
ANTIGUA 10 The Consumption Tax Act, 1993. No. 28 of 1993.
AND
BARBUDA
ing 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;
) for applying and adapting, with or withoutmodifica-
tion, 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 subsid-
iary legislation made under the authority of any law
relating to customs or excise;
(k) for prescribing any thing 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 of five thousand dollars;
(b) a further fine of two hundred dollars for each day
during which the contravention or failure continues;
or
(c) a term of imprisonment of six months.
Provlslons as to 20. (1) Regulations made by the Minlster under section 19 of
laying regu1at10ns this Act, shall be laid before both Houses of Parliament as soon
and orders before
the Parl~ament. as may be after making thereof, and if either House resolves that
the Regulations be annulled, the Regulations shall thereupon
cease to have effect but without prejudice to anything previously
done hereunder or to the making of new Regulations.
(2) In reckoning any period of forty days specified in subsec-
non (1) in relation to the laying of Regulations before both Houses
of Parliament, no account shall be taken of any time dur~ng which
Parliament is dissolved or prorogued.
Application of 21. (1) Thecustoms (Control and Management) Act 1993, the
laws. Customs Duties Act, 1993 and any enactments amending the
same, and other enactments (including provisions of regulations
or other lnstrumenes haviqg statutory effect) relanng to Customs,
No. 28 of 1993. The Consumption Tax Act, 1993. 11 ANTIGUA
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shall have effect with such exceptions and adaptions as may be
prescribed, in relation to chargeable goods imported into Anhgua
and Barbuda whether liable to any Customs duhes or not as if all
such goods were liable to Customs duties and if those included the
tax charged by virtue of this Act.
(2) For the avoidance of doubt the word "duty" in the Customs
(Control and Management) Act when used with reference to
mported goods, shall be deemed to include Consumption Tax
chargeable under this Act.
22. (1) A person commits an offence, who, for purposes of this Penalties for certain
Act or Regulations made thereunder - offences.
(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 material
particular; or
(b) in furnishing any information, makes any statement
which he knows to be false in a material parttcular,
or recklessly makes any statement which is false in
a materlal 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, acertificate of registration issued under this Act, or makes
or has in his possession any document so clearly resembling such
a certificate as to be calculated to deceive.
(3) A person who is guilty of an offence under this section is
liable on summary conviction to a fine of five thousand dollars or
a term of impnsonment for twelve months.
23. (1) The Consumption Tax Act, 1980 is hereby repealed. Repeal of NO. 1 i of
1980.
(2) Notwithstanding therepeal specified in subsection (I), any
regulation, mie or order made under the repealed Act shall
conbnue in force unkl such regulation, rule or order is revoked.
ANTIGUA 12 The Consumption Tax Act, 1993. No. 28 of 1993.
AND
BARBUDA
Passed the House of Representatives this 8th Passed the Senate this 22nd
day of November, 1993. day of November, 1993.
C.L. Murray,
Speaker.
B.T. Carrott,
President.
L.A. Dowe, L.A. Dowe,
Clerk to the House of Representatives. Clerk to the Senate.
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, Articles for the use of the Govenunent
of Antigua and Barbuda.
2. Goods imported temporarily into Antigua and Barbuda for repairs and
improvements and so proved to the satisfaction of the Comptroller who may impose
such condition as he considers necessary.
3. Amcles passed by the Comptroller as the personal baggage of passengers,
professional apparatus, professional books and workmen's tools brought in by
passengers for their own use, and household effect brought in for personal use and
not for sale, and which have been in the use of the passenger for at leat one year,
and personal effects, not being merchandise of Antigums and Babudans or other
persons resident in Antigua and Barbuda who have died abroad.
4. Articles
(a) for the use, furnishing and decoration, 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
in tended;
(h) for the use, furnishing, construction and repair of hona jificie school
houses;
{c) for the use of educational purposes in schools.
5. Articles for the use of the Government of Antigua and Barbuda.
No. 28 of 1993. The Consumption Tar Act, 1993. 13 ANTIGUA
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6. Goods re-imported into Antigua and Barbuda on which tax has been paid
previously and so proved to the satisfaction of the Comptroller.
7. Articles for the official use of any foreign consulateor the luggage and personal
effects of the Consularrepresentative of any foreign country, or his family, 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 has 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 Antigua and Bar-
buda Red Cross Society and the St. John Ambulance Brigade: Provided that, if any
such goods are sold foruse or consumption in AntiguaandBarbuda, the taxin respect
thereof shall be paid by that body whom or on behalf of whom the goods were
imported or taken out of bond.
10. Articles of second hand imported by any religious body or charitable
institution of 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. (i) Boats and navigation equipment and boat fittings, sail, canvas,
marine engines, fuel and lubricants for services as approved by the
competent Authority;
(ii) Navigation aids.
Items (i) and (ii) of this paragraph apply only to boats and vessels
approved for the business of shipping or for commercial fishing;
12. (i) Aircraft, component parts, accessories and instruments, for aircraft
services and operations including air clubs, as approved;
(ii) Fuel and lubricants for approved aircraft services and operations.
Printed at the Government Printing Office, Antigua and Barbuda,
by Rupert Charity, Government Printer
- By Authority, 1993.
800-12.93 [ Price $5.40 1
