Environmental Protection Levy Act 2002

Link to law: http://laws.gov.ag/acts/2002/a2002-22.pdf

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No. 22 of 2002. The Environmental Protection 1 ANTIGUA
Levy Act, 2002. AND

BARBUDA

[ L.S. ]
I Assent,

James B. Carlisle,
Governor-Generai.

28th January, 2003.

ANTIGUA AND BARBUDA

No. 22 of 2002

AN ACT to provide for the imposition and collection of an
environmental protection levy on goods imported into or
manufactured in Antigua and Barbuda and for related mat-
ters.

[ 29th January, 2003 ]

ENACTED by the Parliament of Antigua and Barbuda as
fo!lows -

1. This Act may be cited as the Environmental Protection she* title and
Levy Act, 2002 and shall come into operation on such date as commencenlent.
the Minister may, by Notice published in the Gazette, appoint.

2. In this Act, unless the context otherwise requires - Interpretation.

"Comptroller" means the Comptroller of Customs referred
to in the Customs (Control and Management) Act, 1993; A C ~ N O . 7 of 1993.

"levy" means the environmental protection levy referred
to in section 3;

"Minister" means the Minister responsible for environrnen-
tal affairs.

3. (1) There shall be charged, levied and collected on the Environmental
goods set out in .the Schedule and imported into or manufac- Protection Levy.

ANTIGUA 2 The Environmental Protection No. 22 of 2002.
AND Levy Act, 2002.

BARBUDA

tured in Antigua and Barbuda a levy at the rate specified in that
Schedule.

(2) The Minister may, by Order published in the Gazette,
amend the Schedule and an Order made under this subsection
shall be subject to negative resolution of the House of Repre-
sentatives.

Collection and 4. (1) The levy shall be collected by the Comptroller and
allocation of levy. shall -

(a) in respect of the goods set out in Part I of the Sched-
ule, be paid into the Consolidated Fund; and

(b) in respect of the goods set out in Part I1 of the Sched-
ule, be paid to the National Solid Waste Manage-

~ c t NO. 10 of ment Authority established by the National Solid
1995. Waste Management Authority Act, 1995.

~ c t NO. 7 of (2) The provisions of the Customs (Control and Manage-
1993. ment) Act, 1993 relating to -

(a) the liability to pay the levy;

(b) the payment, collection, recovery and refund of du-
ties; and

(c) offences and penalties;

shall apply to the levy as if the levy were a duty of customs.

Use of levy. 5. The levy collected pursuant to this Act shall be used for -

( ( I ) financing the cost of protecting the environment; and

(b) the preservation and enhancement of the environ-
ment.

Exenipt~ons. 6 . The Minister may exempt any person from the payment of
the whole or any part of a levy.

Repeal of sections 7. Sections 8A and 8B of the Custon~s Duties Act, 1993 are
8A and 8 9 of Act repealed,
No. 27 of 1993.

No. 22 of 2002. The Environmental Protection 3 ANTIGUA
Levy Act, 2002. AND

BARBUDA

SCHEDULE SECTION 3

PART I

(I) Motor-vehicles manufactured prior to 1st January, 1996 $2000.00

(2) Motor-vehicles manufactured after 3 1 st December, 1995 $1000.00

(3) Motor-vehicles used tyres $ 10.00

(4) New motor vehicle tyres $ 10.00

(5) Bicycle tyres $ 5.00

(6) Electric accumulators and parts as specified under the Cus-
toms Duties Act, Tariff Heads 85.07.001,002, 8507.009 $ 20.00

(7) White goods as specified under the Customs Duties Act,
1993 Tariff Heads 7321.111, 7321.121, 7321.131,
8418.10-8418.50, 8422.10-8422.19, 8450.10-
8450.209, 8451.10-8451.80, 8516.50, 8516.601 and
85 16.609. $ 100.00

(8) Air conditioners $ 150.00

(9) Vacuum cleaners, floor polishers, kitchen waste disposers,
food grinders and mixers, storage, immersion and space
heaters, hair dryers, irons, coolers, toasters, coffee makers
specified under the Customs Duties Act, Tariff Head
8509.1&8509.809,8516.10--8516.80, but excluding Tar-
iff Head 85 16.50 and 8516.601-8516.609 $ 20.00

PART I1

(1) All plastic containers, glass bottles and aluminum cans of 25 cents per
aerated, carbonated, non-carbonated soft drinks, all types container,
of water, soda water, cider, juices, beverage, ale, malt, beer bottle or can
and stout imported into Antigua and Barbuda

(2) Empty containers of solid glass, steel or plastic imported 25 cents per
into or manufactured in Antigua and Barbuda and used for container
bottling aerated, carbonated, non-carbonated soft drinks, ci-
der, juices, beverage, ale, malt, beer and stout.

ANTIGUA 4 The Environmental Protection No. 22 of 2002.
AND Levy Act, 2002.

BARBUDA

The levy collected shall be refunded to the depositor on re-export of the items in
paragraphs (1) and (2) of this Part or, if disposal arrangements are made and ex-
ecuted by the depositor in a manner acceptable to the Minister responsible for the
environment, within three months from the time of payment of the deposit.

Where the depositor fails to re-export the items or to make disposal arrangements
in a manner acceptable to the Minister responsible for the environment within
three months from the time of payment of the deposit, he shall forfeit his deposit.

A deposit forfeited under this Part shall be credited to the account of the National
Solid Waste Management Authority.

Passed the House of Representatives Passed the Senate this 3rd day
this 18th day of December, 2002. of January, 2003.

B. Harris,
Speaker.

M. Percival,
President.

S. Walker, S. Walker,
Clerk to the House of Representatives. Clerk to the Senate.

Printed at the Government Printing Office, Antigua and Barbuda,
by Walter A. Massiah, Acting Government Printer

- By ~uthority, 2003.
800-1.03 [ Price $1.90 ]