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Embarkation Tax Act 2002

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No. 1 of 2002. The Embarkation Tax Act 2002. 1 ANTIGUA


[ L.S. ]
I Assent,

James B. Carlisle,

5th February, 2002


No. 1 of 2002

AN ACT to revise the Embarkation Tax Act, Cap. 146; to dis-
allow the collection of the tax by the carrier and to autborise
the Comptroller of Customs to collect the tax and to recover
all unpaid arrears of tax under the repealed Act.

[ 14th February, 2002 ]

ENACTED by the Parliament of Antigua and Barbuda as
follows -

1. This Act may be cited as the Embarkation Tax Act 2002. Short title.

2. In this Act - Interpretation.

"aircraft" means any machine for flying whether propelled
by mechanical means or not, and includes any descrip-
tion of balloon:

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

"Minister" means the Minister responsible for the sub-
ject of Finance;

"person" includes a company;

ANTIGUA 2 The Embarkation Tax Act 2002. No. 1 of 2002.


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

"traveller" means a person who proposes to travel from
Antigua and Barbuda by sea or by air to any place out-
side Antigua and Barbuda;

L'ta~" means embarkation tax.

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 com-
mand 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 t9e;

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

(c) such categories of travellers as may be prescribed;

(d) traveller in relation to whom the Minister is satis-
fied that by reason of such special circumstances,
the embarkation tax shall be remitted;

(e) all persons who have not attained 12 years of age at
the date of travel.

Payment of tax. 4. (1) Each traveller shall, before leaving Antigua and
Barbuda pay the tax to the Comptroller of Customs or any per-
son designated by him.

No. 1 of 2002. The Embarkation Tax Act 2002. 3 ANTIGUA


(2) The Comptroller of Customs shall pay EC$5.00 of the
tax collected from each passenger to the National Solid Waste
Management Authority established under the National Solid
Waste Management Authority Act, 1995, and the remainder
into the Consolidated Fund.

5. The Comptroller of Customs or any person designated by Collection of
him shall collect from each traveller by whom embarkation tax Tax.

is payable, such amount as is due and payable by the traveller.

6. Any person who, for the purpose of evading the payment Offences.
by himself or by any other person of embarkation tax, know-
ingly makes any false statement or false representation shall be
liable on summary conviction to a fine not exceeding two thou-
sand dollars or to imprisonment for a term not exceeding three

7. (1) Any person who proves to the satisfaction of the Comp- Refunds.
troller of Customs that he has paid 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 enter-
tained after the expiration of six months from the date on which
payment of the amount in dispute was made to the Comptroller
of Customs.

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

(a) the circumstances in which embarkation tax may
be remitted pursuant to paragraph (c) of subsec-
tion 3 (3);

(b) anything required to be prescribed by this Act;

(c) the better carrying out of the purposes of this

9. (1) The Embarkation Tax Act (Cap. 146) is hereby re- Repeal and .
pealed. saving.

(2) Notwithstanding the repeal of the Embarkation Tax Act,
(Cap. 146) the Comptroller of Customs shall recover all arrears

ANTIGUA 4 The Embarkation Tax Act 2002. No. 1 of 2002.


of tax owed by any carrier from which embarkation tax due
and payable, remains unpaid in the same manner as provided
under the said Act as if that Act has not been repealed.

Commencement. 10. This Act comes iqto force on the day to be appointed by
the Minister by Notice published in the Gazette.

Section 3

The amount of tax to be paid shall be-

(a) in the case of a traveller who holds an Antigua and
Barbuda passport or other valid Antigua and
Barbuda Travel document or a valid passport or
travel document from a Caricom country

(b) in the case of all other travellers $50.00

Passed the House of Representatives Passed the Senate this 22nd
this 10th day of January, 2002. day of January, 2002.

B. Harris,

S. Walker,
Clerk to the House of Representatives.

M. Percival,

S. Walker,
Clerk to the Senate.

Printed at the Government Printing Office, Antigua and Barbuda,
by Donovan Southwell, Government Printer

- By Authority, 2002.
800-2.02 [ Price $2.25 ]