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Embarkation Tax Act

Published: 1966

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Embarkation Tax (CAP. 146 1



Arrangement of Sections

1. Short title.
2 . Interpretation.
3 . Embarkation Tax.
4. Duty of Carrier to collect embarkation tax.
5. Offences.
6. Enforcing payment of tax.
7. Distress may be made on money.
8. Power to appoint bailiff to make distress.
9. When distress to be sold.

10. Provost Marshal not liable except for wilful injury
1 1 . Power of Magistrate
12. Refunds.
13. Regulations.



Embarkation Tax (CAP. 146 3



(1st May, 1966.) 211977.

S.I. 2311988.

S.I. 3511991.

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

2. In the Act-

"aircraft" means any machine for flying whether pro-
pelled by mechanical means or not, and includes
any description of balloon;

"carrier" means-

(a) any person (whether incorporated or not)
transporting passengers by ship or aircraft on any voyage
or flight from Antigua and Barbuda to any place out-
side Antigua and Barbuda;

( b ) the master or the person in command or con-
trol of the transporting ship or aircraft;

(c) the agent in Antigua and Barbuda of any person
referred to in paragraph (a) hereof; and

(d) if the person referred to in paragraph (a) hereof
or the agent referred to in paragraph (c) hereof is a
corporation, every director and manager of that

"the Comptroller" means the Comptroller of Customs
or any person who is designated a collector for the
purpose of this Act by the Comptroller of Customs
as being a person authorised by the Comptroller
to collect embarkation tax;


"Minister" means the Minister responsible for the
subject of Finance;


4 CAP. 146) Embarkation Tm

"ship" means a steamship or any other ship, boat,
lighter or other craft of any description used for
transporting by water;

' L traveller" means a person who proposes to travel from
Antigua and Barbuda by sea or by air to any place
outside Antigua and Barbuda;

" embarkation tax" means the tax imposed by section 3.

Embarkation tax. 3. (1) Subject to the provisions of this Act there shall
be paid by each traveller on each occasion on which such
traveller leaves Antigua and Barbuda a tax (to be called
"embarkation tax") as specified in the Schedule to this Act.

(2) Embarkation tax shall be payable in one sum.

(3) Embarkation tax shall not be payable by-

(a) the master, pilot or other person in control or
command of a ship or aircraft leaving Antigua and
Barbuda or any member of the staff or crew of such
ship or aircraft if such master, pilot, other person or
member is leaving Antigua and Barbuda by the ship
or aircraft of which he is in control or in command or
of which he is a member of the staff or crew, as the
case may be;

(b) any person recruited with the approt~al of' the
Minister responsible for Labour for agricultural work
in any place outside Antigua and Barbuda;

(c) in transit travellers remaining in Antigua and
Barbuda for a period not exceeding 24 hours;

(4 such categories of travellers as may be

( e ) a traveller in relation to whom the Minister is
satisfied that by reason of such special circumstances
as may be prescribed, the embarkation tax shall be

Duty of carrier
to collect

4. (1) Every carrier transporting from Antigua and
embarkation tax. Barbuda to any place outside Antigua and Barbuda any


Embarkation Tax (CAP. 146 5

traveller by whom embarkation tax is payable, shall collect
the tax from such traveller and pay it over to the Comptroller.

(2) Any carrier failing to collect any embarkation tax
which he is required by subsection (1) of this section shall,
notwithstanding such failure, pay to the Comptroller the
amount of such tax.

(3) Any amount of embarkation tax which a carrier is
required to pay to the Comptroller pursuant to this section
shall be due and payable without further demand immediately
prior to the departure from Antigua and Barbuda of the ship
or aircraft transporting the travellers in respect of whom that
amount of tax is payable:

Provided that regulations made under this Act may
permit either generally or in any particular case payment
of any such amount as aforesaid by instalment or periodically
or within such period after the departure of the ship or air-
craft as may be prescribed.

(4) Every carrier shall, in relation to embarkation tax,
keep such records and furnish such returns in such forms
and to such persons as may be prescribed.

5 . (1) Any person who, for the purpose of evading offences.
the payment by himself or by any other person of embark-
ation tax, knowingly makes any false statement or false
representation shall be liable on summary conviction before
a Magistrate to a fine not exceeding fifteen hundred dollars
or to imprisonment with or without hard labour for a term
not exceeding three months.

(2) Any carrier who fails or neglects to make a return
in accordance with the requirements of this Act or any regula-
tions made thereunder or knowingly makes in any such return
any false statement or false representation shall be liable on
summary conviction before a Magistrate to a fine not
exceeding three thousand dollars or to imprisonment with
or without hard labour for a term not exceeding six months.

6. Where pursuant to section 4 any embarkation tax Enforcing
payment of tax. being due and payable, remains unpaid-


6 CAP. 146) Embarkation Tax

(a) the Comptroller shall prepare a certificate
stating the name of the carrier who is in default and
the amount wherein such carrier is indebted in respect
of embarkation tax and shall deliver the same to the
Provost Marshal for collection and the Provost Marshal,
without the necessity for any other authority than is
given by this Act for the recovery of the said embark-
ation tax so included in that certificate and the costs
of distress, may distrain the goods and chattels of the
carrier so liable as aforesaid to the said embarkation
tax wheresoever found, as well as any goods and chat-
tels found on the land or premises in the possession of
the carrier liable on which a landlord might distrain for
rent in arrear; and

(b) the Comptroller may withhold clearance of the
ship or aircraft transporting the travellers in respect of
whom the embarkation tax is payable if he is not satisfied
that adequate arrangements for the payment of the tax
have been made.

Distress may be 7. A distress under the foregoing section for embark-
made on money.

ation tax may be made on any money bonds, bills, notes,
or other securities for money belonging to the carrier against
whom such distress shall be made, and the same shall be
sold and disposed of under the provisions of this Act; and
whenever necessary, for the purpose of vesting the same in
the purchaser thereof, the Provost Marshal shall assign and
endorse such security without rendering himself liable

Power to appoint 8. The Provost Marshal shall have power to name
bailiff to make
distress. and appoint a bailiff for the purpose of making a distress

under this Act, and such bailiff shall have the like powers
as the Provost Marshal might or could have exercised in rela-
tion to such distress and the proceedings thereunder and shall
be entitled to the like protection:

Provided that the Provost Marshal shall be responsible
for the acts of the bailiff appointed by him.

When distress to 9. It shall be lawful to keep any distress for the space
be sold.

of 5 days (unless the same shall be of a perishable nature
when the same may be immediately sold) and if the same
be not redeemed within 5 days or before sale, to sell and


Embarkation Tax (CAP. 146

dispose of the same, or a sufficient portion thereof to satisfy
the tax, and the expenses of the distress and a commission
of five dollars per centum on such taxes or on the value of
the distress, if the proceeds shall be insufficient to satisfy
the tax; and the surplus of any sale, and any unsold goods
or chattels shall be returned on demand, to the person
distrained on.

10. No action shall be brought nor shall the Provost :';;;;&::;::;:
Marshal or his bailiff as aforesaid be answerable or account- for injury.
able for the loss, deterioration or injury to any goods or chat-
tels or other property distrained upon, except for wilful
negligence, ill usage or injury and the person making the
distress under this Act shall not by reason of any irregularity,
be deemed a trespasser ab initio.

11. A Magistrate shall, in addition to any penalty 2;;trfe.
he may impose on any person under the provisions of this
Act, order the payment to the Comptroller of any embar-
kation tax due and payable by that person and may order,
in default of such payment, imprisonment of that person for
a period not exceeding three months.

12. (1) Any person who proves to the satisfaction of Refunds.
the Financial Secretary that he has paid to the Comptroller
embarkation tax in excess of the amount which he is required
to pay pursuant to this Act shall be entitled to have the
amount so paid in excess refunded and a refund shall be
made accordingly.

(2) No claim for a refund under this section shall be
entertained after the expiration of six months from the date
on which payment of the amount in dispute was made to
the Comptroller.

13. (1) The Minister may make regulations to Regulations.
provide for-

( a ) the production to and inspection by such
persons as may be prescribed of documents used and
records kept by any person for the purpose of deter-
mining that embarkation tax has been collected and
accounted for in accordance with this Act or any regula-
tions made thereunder;


8 CAP. 146) Embarkation Tax

(6 ) the furnishing to the Comptroller or to persons
authorised by him of such information and such returns,
certificates and other documents as may be prescribed;

(c) the circumstances in which embarkation tax
may be remitted pursuant to paragraph (e) of subsection
(3) of section 3 ;

(6) anything required to be prescribed by this Act;
(e) any other matter or thing whether similar or

not to these above mentioned in respect of which it may
be expedient to make regulations to give effect to the
purpose of this Act.

(2) Regulations made in respect of paragraph (c) of
subsection (1) may be made with retrospective effect and
any regulations made in respect of that paragraph shall be
subject to the approval of Parliament.

SCHEDULE Section 3

(a) By each traveller who holds an Antigua and Barbuda
passport or other valid Antigua and Barbuda travel document:


(b) By each traveller who holds a passport other than
a passport of Antigua and Barbuda. $25.00