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Motor Vehicles (Customs Duty Exemption) Act

Published: 1931

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Motor Vehicles (Customs Duty (CAP. 287 1



Arrangement of Sections

1. Short title.
2. Interpretation.
3. Exemption from duty.
4. Consent to sale of vehicle.
5. Forfeiture on wrongful sale.
6. Notice to Comptroller of Customs if vehicle remaining

in Antigua and Barbuda.
7. Penalty.
8. Penalties enforced by Magistrate.
9. Disposal of penalties.

10. Saving.


(28th December, 1931 .) 811931.

1. This Act may be cited as the Motor Vehicles Short title.
(Customs Duty Exemption) Act.

2. In this Act- Interpretation.

"visitor" and "owner" mean any person temporarily
resident in Antigua and Barbuda for a period not
exceeding six consecutive months.


2 CAP. 287) Motor Vehicles (Customs Duty

"vehicle" includes motor cycle and means any vehicle
propelled by mechanical power and so constituted
that no smoke or visible vapour is emitted
therefrom, except from any temporary or accidental
causes, owned by and imported for the personal
use of a visitor.

Exemption from

3. Notwithstanding the provisions of section 3 of the
Customs Duties Act, any vehicle shall be exempted from
the payment of duty, if exported within six months from
date of importation into Antigua and Barbuda:

Provided that the owner shall enter into a bond, in such
form and for such amount as the Comptroller of Customs
may direct, to pay all duty leviable and collectable and comply
with all relevant regulations.

Consent to sale
of vehicle.

4. No visitor shall sell any vehicle coming within the
provisions of this Act without first giving due notice and
obtaining the consent in writing of the Comptroller of

Forfeiture on
wrongful sale. 5 . (1) In the event of such wrongful sale taking place

contrary to section 4, any duty or expenses incurred in con-
nection with such duty shall become payable forthwith by
the owner selling, and the buyer, or, successive buyers buy-
ing such vehicle, jointly and severally.

(2) The vehicle in respect of which such an offence shall
have been committed shall be liable to forfeiture.

(3) Any vehicle so seized by the Comptroller of Customs
shall be sold in such manner as the Comptroller of Customs
may direct and the proceeds of sale applied to the aforesaid
duty, or expenses if all such amounts due have not been paid
within fourteen days of the date of such seizure.

Notice to
Comptroller of 6. Notice shall be given forthwith by the owner to
Customs if the Comptroller of Customs, in the event of any vehicle re-

remaining maining in Antigua and Barbuda more than six months, and in Antigua and
Barbuda. all duty under the provisions of the Customs Duties Act,

shall become due and payable forthwith:
Provided that the Comptroller of Customs may, in his

discretion extend such period of six months for a further short


Motor Vehicles (Customs Duty (CAP. 287 3

period where shipping facilities make such an extension

7. Any person who fails to give the notice required Penalty.
by section 4 and section 6, or gives such notice which is untrue
in any material particular shall be liable to a fine not
exceeding five hundred dollars.

8. All penalties under the provisions of this Act, shall
be recoverable before a Magistrate under the provisions of Magistrate.
the Magistrate's Code of Procedure Act upon any complaint Cap. 255.
by the Comptroller of Customs.

9. All penalties imposed under the provisions of this K~,~;i",,&of
Act shall be paid into the Treasury for the use of Antigua
and Barbuda.

10. Nothing in this Act shall prevent any person, Saving.
either visitor or other person, from being liable to any other
penalty, damages or punishment, to which he would have
been liable if this Act had not been passed, except so far
as may be inconsistent-with the express provisions of this Act.