Export Duty Act

Link to law: http://laws.gov.ag/acts/chapters/cap-162.pdf
Published: 1941

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Export Duty (CAP. 162 1



Arrangement of Sections

1. Short title.
2. Interpretation.
3 . Duty on articles in Schedule.
4. By whom duty payable.
5. Declaration of shipment.
6. Non-payment of duty.
7. Cabinet may make interim order.
8. Interim order to be confirmed, amended or revoked by

9. Excess duty to be refunded when order expires.

10. Refund of deposit.
1 1. Exemption.




S.R.O. 6511978.

1. This Act may be cited as the Export Duty Act.

2. In this Act- Interpretation.

"Comptroller of Customs" includes any Customs


2 CAP. 162) Export Duty

Duty on articles
in Schedule. 3. There shall be raised, levied, collected and paid

for the use of the Government, in aid of the general revenue,
Schedule. upon the articles enumerated in the Schedule on the export

thereof from Antigua and Barbuda a duty at the rate specified
in such Schedule.

By whom duty
payable. 4. All duties payable under this Act shall be paid by

the shipper or exporter and for the purposes of this Act the
term shipper includes in the case of a steam or motor vessel
the agent or the owner of such vessel.

Declaration of
shipment. 5. (1) The shipper or exporter of any article

enumerated in the Schedule shall deliver to the Comptroller
of Customs a declaration containing particulars as regards.
the weight or quantity of any shipment made by him on
the form duly provided by the Comptroller of Customs for
the purpose.

(2) Any person failing to make such declaration or
making a false declaration shall be guilty of an offence and
shall be liable on summary conviction to a fine not exceeding
three thousand dollars.

Non-payment of
duty. 6. Any person refusing or neglecting to pay the duty

imposed by this Act within seventy-two hours after the
exportation of any article enumerated in the Schedule shall
be guilty of an offence and shall be liable on summary
conviction to a fine not exceeding three thousand dollars in
addition to being liable for tKe amount of the duty.

Cabinet may 7. The Cabinet may by order add new items to the
make interim
order. * Schedule or increase, reduce, abolish or otherwise alter the

export duty leviable on the items set out therein; and from
the date of the publication of such order in the Gazette and
until the expiry of such order as hereinafter provided, the
duties specified in such order shall be payable in lieu of any
duties payable prior thereto:

Provided that where any duty is reduced by such order,
the shipper or exporter by whom any goods liable to the
reduced duty are intended to be exported shall pay the
reduced duty and in addition shall deposit with the
Comptroller of Customs the difference between the duty
payable prior to the date of the order and the duty payable


Export Duty (CAP. 162 3

under the order until the order expires as hereinafter

8. Every order issued by the Cabinet under section 7 Interim order to
be confirmed, shall be submitted to Parliament, and Parliament may by amended or

resolution confirm, amend or revoke such order, and upon revoked by
Parliament. publication of the resolution of Parliament in the Gazette the

resolution shall have effect and the order shall then expire.

9. SO much of the duties as shall have been paid under Excess duty to be
refunded when

the order of the Cabinet as may be in excess of the duties expires.
payable immediately after the expiry of such order shall be
repaid to the persons who paid the same.

10. So much of any sums which have been deposited :;$.of
in accordance with the proviso to section 7 as, together with
the duty paid, shall be equal to the duties payable after the
expiry of the order, shall be brought to account by the
Comptroller of Customs as duties of customs, and the
balance, if any, shall be refunded to the depositor.

1 . The provisions of this Act shall apply only to Exemption.
articles which are the growth, produce or manufacture of
Antigua and Barbuda.


No. Article Rate of Duty

1 . Bartes-commercially pure ....... per ton one dollar

2 . Cotton Lint-clean ................. per Ib. four cents

:'I. 1,obsters ............................. per lb. fifty cents
4. Molasses - fancy ................ per 100 gals. sixty cents

5. Sugar ................................ per ton six dollars

0. Fish .................................. per lb. ten cents.