Customs Duties Act 1993

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No. 27 of 1993. Customs Duties Act 1993. ANTIGUA


[ L.S. ]

I Assent,

James B. Carlisle,

14Ih December, 1993.


No. 27 of 1993

An Act to make provisions to regulate the impsitmn of customs

[ 23rd December, 1993 ]

ENACTED by the Parliament of Antigua and Barbuda as

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-



2 C~~stoms Daties Act 1993. No. 27 of 1993.

S. I. 1993, No. 10

Imposition of cus-
toms duties andcon-
ditional duty ex-
emption and reduc-

Relief from
custom duties on

S.I. 1993. No. 10

Power to amend

Power to i m p s t
flat rate custom

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.

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

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.

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

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


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

(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

(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) the value of the goods speclfied in subsection (2) (b);

(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.

ANTIGUA 4 Ci4sroms Dnries Act 1993.


No. L7 of 1993.

Inlpos~t~on of 8. On the exportation of the gcx& specified in the thud Schedule,
customs duties
on expoilatlon.

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.

~ c t tobe read as one 9. This Act shall be read as one with the Customs (Control arld
with Management) Act 1993.
trol and Man-
agement Act). 1993
(NO. 7 of 1993)

R r ~ a l s of (Cap. 10. The Customs Duties Act (Cap. 133) and th: Export Duty
133 and Cap. 265) Act, Cap. 265 are repealed.

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 Passed the Senate this 22nd day of No-
this 4th day of November, 1993. vember, 1993.

C.L. Murray, B.T. Carrott,
Speaker. President.

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

Pnnted at the Government hnt ing Office, Antigua and Barbuda,
by Rupert Charity, Government Printer

-By Authority, 1993.
80612 .93 [ Price $2.25 1
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