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Customs Service Tax Act

Published: 1986

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Customs Service Tax (CAP. 128 1



Arrangement of Sections

1. Short title.
2. Interpretation.
3. Imposition of tax.
4. Tax by whom payable.
5. Rate of tax.
6. Value how ascertained.
7. Tax when and to whom payable.
8. Exemptions.
9. Regulations.

10. Duration of Act.


Customs Service Tau (CAP. 128 3


An Act to provide for the imposition of a service tax
upon all goods imported into Antigua and Barbuda and for
matters incidental thereto or connected therewith.

(6th February, 1986 .) 611986-

1. This Act may be cited as the Customs Service Tax She*

2. In this Act- Interpretation.
L i ' importer" means any owner or other person for the

time being possessed of or beneficially interested
in any goods at and from the time of importation
thereof until the same are duly delivered out of the
charge of the Comptroller of Customs;

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

3. There is imposed a tax to be known as service tax Imposition of
to be charged in respect of the importation of goods into tax'
Antigua and Barbuda.

4. Subject to section 8 , the tax is due and payable F:;aEi.~h~m
by every importer of goods imported into Antigua and

5 . The tax is at the rate of two and a half per cent Rate of tax.
of the value of all goods imported into Antigua and Barbuda.

6. The value of any goods for the purposes of assess- value ascertained. how
ing the tax is the same as ascertained under section 5 of the Cap. 125.
Customs Duties Act.

7. ( 1 ) The tax is due and payable at the time of im- Tax whom when payable. and
portation of the goods together with all duties of customs
and consumption tax levied on such goods.


4 CAP. 128) Customs Service Tax

(2) The tax shall be paid to the Comptroller of Customs
and shall form part of the Consolidated Fund.

Exemptions. 8. (1) There are exempt from tax under this Act-
(a) goods imported specifically for manufacture and

re-export or assembly and re-export by an enterprise
which has been declared an "Approved Enterprise"

Cap. 172. under section 7 of the Fiscal Incentives Act.

( 6 ) all plant and equipment in excess of a total value
of $100,000 imported by and for the establishment of
such an ' 'Approved Enterprise7 ' .

(2) The Minister may, by Order published in the Gazette,
vary the list of goods exempted from tax under this Act.

Regulations. 9. The Minister may make regulations for the better
carrying into effect of the provisions of this Act.

Duration of A C ~ . 10. This Act continues in force until the 31st day of
December, 1988; but the expiration of this Act and any
regulations made under it does not affect the previous
operation thereof, or any obligation or liability previously
incurred under this Act.