Tonnage Duties (CAP. 431 1

CHAPTER 431

THE TONNAGE DUTIES ACT

Arrangement of Sections
Section

Short title.
A duty of 48c per ton of cargo landed or shipped as

per Schedule B to be paid to Comptroller of
Customs by the master.

Registered steamships having agents the tonnage
duty may be paid by them instead of the master.

Freight list and bills of lading to be delivered to the
Comptroller of Customs within 48 hours.

Vessels under 30 tons only liable once a year to
payment of duty.

Vessels in ballast or carrying salt only or landing
passengers and luggage are exempt.

Vessels of thirty to sixty tons inclusive to pay 48 cents
tonnage duty every six months.

Master may elect to pay according to registered
tonnage of ship.

As to deck cargoes.
Cargo transferred to be carried elsewhere to be

exempt but if landed within Antigua and
Barbuda to be subject to duty.

Tonnage duties to be paid by masters of all vessels
except registered steamships.

Penalty for non-compliance.
Bill of lading may be demanded by Comptroller of

Customs.
Penalty in case of refusal to produce bills of lading.
Expenses incurred in default of bill of lading to be

added to the tonnage dues.
Masters of vessels under 30 tons on arrival to appear

before Comptroller of Customs with their cer-
tificate of registry.

LAWS OF ANTIGUA AND BARBUDA

2 CAP. 431) Tonnage Duties

7. In case of failure to produce certificate of registry or
any fraud practised, penalty $5,000.

8. Penalties how recoverable.
SCHEDULE.

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Tonnage Duties (CAP. 431 3

TONNAGE DUTIES

(31 st December, 1889.)

1. This Act may be cited as the Tonnage Duties Act.

2. (1) A duty of forty-eight cents per ton of cargo :ET:L:t;gi-
landed from or taken on board any vessel making entry at ed or shipped as
or clearing from any port or place in Antigua and Barbuda to fg;:Eule to
be computed and paid on the weight or measurement of the Comptroller of
goods forming part of such cargo in the manner provided
for in Schedule B shall, save and except as is hereinafter
provided, be paid to the Comptroller of Customs for the use
of Her Majesty, Her heirs and successors by the master of
every vessel arriving with cargo and entering at the
Customs, Excise and Port department on each and every
occasion of such arrival and entry, and a like duty of forty-
eight cents per ton to be computed and paid as aforesaid
shall be paid by the master of every vessel taking on board
cargo at any port or place in Antigua and Barbuda and
clearing outwards except as is hereinafter provided:

Provided that in case of registered steamships having a Reestered
steamships having

duly accredited agent or consignee in any port in Antigua ,gents the tonnage
and Barbuda, the aforesaid tonnage duty may be paid by $g~;;z~,~,td,~
such agent instead of by the master of such steamship if the,,ter.
within forty-eight hours after the entering of such steamship
a freight list of all goods laden on board such steamship ~ ; ~ ~ ~ ; & i " , " ~ d ~ ~
intended to be landed at such port and exhibiting the bedelivered tothe
weight or measurement of all such goods, together with the ~ U S ~ f , " ~ t h ~
bills of lading thereof shall be delivered to the Comptroller 48 hours.
of Customs on which list and bills of lading the amount of
tonnage duties chargeable to and to be paid on such
steamship shall be computed and determined, and the
agent or consignee of every such steamship shall be liable
for and shall pay to the Comptroller of Customs within
forty-eight hours after the departure of every such
steamship, the amount of such tonnage duties as computed
and determined, and in case of any such steamship leaving
any port or place in Antigua and Barbuda with goods laden

LAWS OF ANTIGUA AND BARBUDA

4 CAP. 431) Tonnage Duties

Vessels under
30 tons only liable
once a year to
payment of duty.

Vessels in ballast
or carrying salt
only or landing
passengers and
luggage are
exempt.

at such port or place the agent or consignee thereof shall,
within forty-eight hours after the departure of such steamship,
produce to the Comptroller of Customs or other proper
Offi5er of Customs an account exhibiting the weight or
measurement of all such goods on which shall be computed
and determined the amount of tonnage duties chargeable
to and to be paid on such steamship on clearing outward:

Provided also that vessels under 30 tons burthen regis-
tered measurement shall only be liable to the payment of
tonnage duty once in every year to be computed and paid at
the rate of forty-eight cents per ton on their registered ton-
nage, which duty shall be paid on arrival and entry and not
otherwise, and vessels arriving and also departing in ballast
only or carrying salt only or calling at any port in Antigua
and Barbuda on their way to another port and landing
passengers and their personal effects and small packages
only, and not breaking bulk or disposing of any part of their
cargoes or taking on board any cargo shall not be liable to
the payment of the aforesaid tonnage duty either inwards or
outwards.

Vesselsoffiirtyto (2) Vessels of thirty tons and not over sixty tons
sixty tons inclusive
to pay 48 cents burthen registered measurement shall only be liable to pay
tonnageduty tonnage duty, such duty once in every six months to be
every six months.

computed and paid at the rate of forty-eight cents per ton
on their registered tonnage paid on arrival and entry and
not otherwise.

Master may elect
to pay according

(3) It shall be lawful for the master of any vessel of over
to re+tered sixty tons burthen arriving with cargo and making entry to

elect either to pay the duty prescribed by section 2(1) or to
pay tonnage duty at the rate of forty-eight cents per ton
according to the registered tonnage of such vessel as shown
in the certificate of registry thereof; and if the master shall
elect to pay tonnage duty according to the registered
tonnage of such vessel, he shall pay the same at the time of
the entering of the said vessel, and he shall not be liable to
pay any duty on clearing outwards with cargo on board
except as hereinafter provided by subsection (4).

As to deck
cargoes.

(4) Where the master of any vessel shall have elected
to pay according to the registered tonnage of such vessel as
in subsection (3) mentioned he shall nevertheless, both at

LAWS OF ANTIGUA AND BARBUDA

Tonnage Duties (CAP. 431 5

the time of the entering of such vessel and also at the time
of clearing outward, pay in respect of any deck cargo he may
have on board of such vessel, at either and both of the times
aforesaid tonnage duty at the rate of forty-eight cents for
every hundred cubic feet of the space occupied by such
deck cargo.

3. Cargo transferred from one vessel to another Cargow-femed
to be carried vessel from any port of Antigua and Barbuda for the elsewheretobe

purpose of being carried to any place elsewhere than in exemptbutif
landed within Antigua and Barbuda shall be exempt from tonnage duty, ~ ~ t i ~ ~ ~ ~ d

but should such goods be landed or brought into consump ?~P~",f;,'"~g.
tion in Antigua and Barbuda then they shall be subject to
the same rate of tonnage duty as would otherwise have been
chargeable.

4. (1) The tonnage duties imposed by this Act shall Tonnage duties to
be pad by mastem be paid by the master of every vessel other than a registered vessels

steamship before clearance, and no clearance shall be exceptregistered
steamships.

granted by the Comptroller of Customs under the provi-
sions of the Trade and Revenue Act, until such duties have
been paid.

(2) Any person offending against the provisions of this Penalty fornon-
compliance.

section shall be liable to a fine not exceeding five thousand
dollars and in default of payment to imprisonment for a
term not exceeding six months.

5. It shall be lawful for the Comptroller of Customs ~ ~ g ~ ~ ~ ~ ; ; ~
or other proper Officer of Customs to demand to be ~ ~ ~ ~ t r ~ ~ l ~ ~ ~ f
produced to him by the master or duly accredited agent of customs.
any vessel, the bills of lading of and relating to all cargo in
respect of which the tonnage duty imposed by this Act shall
be payable for the purpose of computing the tonnage duty
payable under this Act and in case there shall be no bill of
lading of such cargo or of any part thereof to enter such
vessel for the purpose of weighing or measuring such cargo
or part thereof for which there shall be no bill of lading and
to detain such vessel until such weighing or measurement
shall have been made, and if any master of any vessel or duly
accredited agent or consignee of a registered steamship
shall refuse to produce such bills of lading or to permit such
entry upon the vessel weighing or measuring as aforesaid,

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6 CAP. 431) Tonnage Duties

Penalty'ncaseof he shall forfeit and pay any sum not exceeding three
refusal to produce
bf iof lading. thousand dollars, and in default of payment shall be com-

mitted to prison for any period not exceeding three
calendar months, unless such penalty and costs be sooner

Expensesincurred paid. Ahy expenses incurred by the Comptroller of Customs
in default of bill
ofladingtobe Or other officer in weighing or measuring such cargo as
addedtothe aforesaid, for which there shall be no bill of lading, shall be
tonnage dues.

added to the tonnage dues payable in respect of such cargo,
and shall be recoverable in like manner as the said tonnage
dues.

Masters of vessels
under 30 tons on

6. The master of every ship or vessel under thirty
to appear tons arriving at any port of Antigua and Barbuda whether

before
Comptroller of

laden or in ballast, shall come directly and before bulk be
Customswith broken to the office of the Comptroller of Customs and
their certificate of exhibit to the said Comptroller of Customs or other proper
registry.

Officer of Customs the certificate of the registry of the said
ship or vessel; and upon such certificate the said tonnage
duty when payable shall be assessed.

III case of failure 7. If the master of any ship or vessel arriving at any
to produce

of port of Antigua and Barbuda shall fail to exhibit the certifi-
registryorany cate of the registry of such ship or vessel as hereinbefore
fraud practised,
penalty$5,000. directed or shall wilfully deliver an untrue certificate, or if

any goods shall be laden on board or unladen from any ship
or vessel before the tonnage duty payable upon such ship or
vessel or the substituted duty as the case may be upon such
goods so laden on board or unladen from any ship or vessel
shall have been duly paid, such master shall in each and
every such case upon conviction thereof be liable to a penalty
not exceeding five thousand dollars, and in default of
payment shall be committed to prison for any period not
exceeding six calendar months, unless such penalty with
costs be sooner paid and satisfied.

Penalties how 8. Any penalty imposed by this Act may be sued for,
recoverable.

recovered and enforced by the Comptroller of Customs, or
any person authorized by him thereunto, before a
Magistrate in a summary manner under the provisions of

Cap. 255. the Magistrate's Code of Procedure Act.

LAWS OF ANTIGUA AND BARBUDA

Tonnage Duties (CAP. 431

SCHEDULE S. 2.

Schedule of tonnage duties to be charged on vessels over
60 tons burthen.

On the weight and measurement of goods landed and
shipped as per Bill of Lading.

When not described to be computed as follows-

2 . . . . . . . . . . . .
24Bags . . . . . .
Packages . . . . . .
1000 . . . . . . . . .
8 Barrels . . . . . .

50 Boxes . . . . . .
6 Barrels . . . . . .
1 . . . . . . . . . . . .
1000 . . . . . . . . .
12Bags . . . . . .

. . . . . . 24 Bags
5 Casks ......
8 Barrels . . . . . .
10 Barrels ...
1 . . . . . . . . . . . .
Packages . . . . . .
1OOOfeet . . . . . .
1 . . . . . . . . . . . .
200 Gallons ...
8 Barrels . . . . . .
8Cases . . . . . .
12 Bags . . . . . .

... 200 Gallons
24 Cases . . . . . .
2OBags ......
12 . . . . . . . . .
24Bales ......
l2Bags ......
32 Boxes . . . . . .
12 . . . . . . . . .
4000 . . . . . . . . .
24 Packs . . . . . .
1000 . . . . . . . . .
32 Cases . . . . . .
24 Cases . . . . . .
4; Hogsheads

... 2 Hogsheads
1 Puncheon ...

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Asses, equal to
Bran or Pollard-not exceeding 100 Ibs. each . . . . . . . . . . . . . . .
Butter and Oleomargarine-2400 lbs. . . . . . . . . . . . . . . . . . . . . .
Bricks or Tiles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Beef, Pork, Tongues and other salted meats-not exceeding

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 200 lbs. each
Beans, Peas, Barley, Rolled Oats, etc.-not exceeding 100 Ibs.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . each
Cheese-not exceeding 40 Ibs. each . . . . . . . . . . . . . . . . . . . . .
Cement-not exceeding 400 lbs. each . . . . . . . . . . . . . . . . . . . . .
Cattle (horned) or 2 calves . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Coconuts
Coffee, cocoa-not exceeding 180 Ibs. each . . . . . . . . . . . . . . .
Corn of hvo bushels each . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Fish, dried, salted of 4 quintals each . . . . . . . . . . . . . . . . . . . . . . . .
Fish, pickled-not exceeding 200 lbs. each . . . . . . . . . . . . . . . . . .
Flour or Cornmeal-of 196 lbs. each . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Horse
Lard-2400 lbs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Lumber
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Mule

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Molasses
Malt Liquor-not exceeding 7 doz. reputed pints each ......
Malt Liquor-not exceeding 7 doz. reputed pints each . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . Oats-not exceeding 200 Ibs. each
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Oils

. . . . . . . . . . . . . . . . . . . . . . . . Oils-not exceeding 8 gallons each
. . . . . . . . . . . . . . . . . . . . . Oilmeal-not exceeding 125 Ibs. each

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Pigs
Paper-not exceeding 5 reams each . . . . . . . . . . . . . . . . . . . . .
Rice-not exceeding 180 Ibs. each . . . . . . . . . . . . . . . . . . . . . . . .
Soap-not exceeding 56 lbs. each . . . . . . . . . . . . . . . . . . . . . . . .
Sheep and Goats . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Shingles
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Shooks
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Staves

. . . . . . . . . . . . . . . . . . . . . Spirits-not exceeding 2 gallons each
. . . . . . . . . . . . . . . . . . . . . . . . . . . ,, of 2 to 5 gallons each
. . . . . . . . . . . . . . . . . . . . . . . . . . . ,, under 45 gallons each

. . . . . . . . . . . . . . . . . . . . . . . . ,, of 45 to 60 gallons each

. . . . . . . . . . . . . . . . . . . . . . . . ,, not exceeding 100 gallons

1 Ton

1; tons
1 ton

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8 CAP. 431) Tonnage Duties

N.B.-In computing measurement as per Bill of Lading:-

Packages . . . . . .
... 1 Hogshead
... 1 Puncheon

8 Barrels ......

Forty cubic feet shall equal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Ton
A Barrel shall equal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 cubic feet
A Hogshead of goods not hereinbefore specified shall equal ... 8 Barrels
A Hogshead of liquids not hereinbefore specified shall equal ... 10 cubic feet

... A Puncheon of goods not hereinbefore specified shall equal 20 cubic feet

Sugar by weight-2240 Ibs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tobacco

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ware
Goods not herein specified 40 cubic feet or 2240 Ibs. .........
Goods npt herein specified . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

l ton