Trade and Revenue (CAP. 433 1

CHAPTER 433

THE TRADE AND REVENUE ACT

Arrangement of Sections
Section

1. Short title.
2. Interpretation.

PORTS OF ENTRY
3. Ports of entry.
4. Additional ports of entry.

5. Inward report.
6. Register to be exhibited to Comptroller of Customs.
7. Outward report.
8. Penalty for calling at outbay before entry or for depart-

ing without clearance.
9. Power to board and search vessels.

10. Master to produce documents.

11. Goods not to be landed until duly entered.
12. Regulations as to landing goods.
13. Entry of goods.
14. Entry by bill of sight.
15. Provision of invoices by importer.
16. Procedure where the master does not know to whom

goods are consigned.
17. Passengers' baggage.
18. Penalty on fraudulent entries.
19. Entries to correspond with manifest.
20. Comptroller of Customs may take samples.
21. Importer to pay expenses of landing.
22. Detention of goods for lien of master or agent.

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2 CAP. 433) Trade and Revenue

23. Shipment of goods from out-bays.
24. Exporter to deliver specification of goods.

SPECIAL REGULATIONS AS TO STEAM VESSELS.

25. Landing and shipment of goods from steam vessels.

Licensing of warehouses.
Importer may warehouse goods with certain excep-

tions without payment of duty.
Regulation of warehouses.
Warehouse keeper failing to produce goods liable to

penalty.
Goods not duly warehoused or fraudulently removed

or relanded after shipment forfeited.
Comptroller of Customs to keep account of ware-

housed goods.
Penalty for clandestinely opening warehouse.
Samples of warehoused goods.
Sorting and repacking of warehoused goods.
Goods to be cleared from warehouse within two years.
Entry of warehoused goods for home use.
Ships' stores.
Regulations for management of warehouses.
Return of duty on goods lost or destroyed.
Vessel in port with cargo, and afterwards found light or

in ballast and cargo unaccounted for, forfeited.
Penalty on persons concerned in smuggling.
Penalty for abusive language to officers.
Officers may on probable cause stop persons and vehi-

cles and search for goods.
Suspected persons may be searched.

FORFEITURES AND PENALTIES

45. Forfeiture of vessels, vehicles and animals used
in removing goods liable to forfeiture.

46. Officers authorized to make seizures.
47. Securing seizure.
48. Seizures condemned unless claimed within 21 days.
49. Proof that things are not liable to forfeiture to be on

claimant.

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Trade and Revenue (CAP. 433

Seizures may be delivered on security being given.
Adjudication of claims to seizures.
Claim to be made in name of owner.
Recovery of penalties.
Vessel liable for penalty payable by owner or master.
Appropriation of penalties.
Indemnity to informer.
Reward to officers where fine is not recovered.

Oaths and declarations.
Proof of legal importations.
Power to search for smuggled goods.
Penalty on making false declaration, signing false

documents, and untruly answering questions and
counterfeiting or falsifying documents.

Penalty for offences for which no penalty is provided.
Documents admitted in evidence.
SCHEDULE A.
SCHEDULE B.

TRADE AND REVENUE

(6th June, 1900.)

S.I. 3G1989.

1. This Act may be cited as the Trade and Revenue Short title.
Act.

2. In this Act- Interpretation.

"Comptroller of Customs" includes any Customs,
Excise and Port Officer;

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4 CAP. 433) Trade and Revenue

"exporter" includes the agent of the exporter;

"goods" includes wares, merchandise produce
(whether raw or manufactured) animals, bullion
and specie;

"importer" includes and applies to any owner or other
person for the time being possessed of or beneficial-
ly interested in any goods at and from the time
of the importation thereof until the same are duly
delivered out of the charge of the Comptroller of
Customs and also includes the agent of the importer;

"manifest" includes inward report, outward report, and
content of cargo;

"master" includes every person having or taking charge
or command of any vessel;

"Queen's warehouse" includes the Government ware-
house, and any place provided by the Comptroller
of Customs other than a warehouse licensed under
section 26;

"spirits" includes rum, gin, whisky, brandy, wines,
liqueurs, bay rum, perfumed and medicated spir-
its and malt liquors;

"tobacco" includes leaf tobacco, manufactured tobac-
co, cigars, cigarettes and snuff;

"vessel" includes every kind of vessel and every kind of
boat;

"warehouse" means any place in which goods entered
to be warehoused may lawfully be kept, lodged
and secured.

PORTS OF ENTRY
ports of entry. 3. The port of St. John's shall continue to be the port

of entry.

Additional ports
of entry

4. It shall be lawful for the Cabinet by order to declare
that any place in Antigua and Barbuda shall be a port of

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Trade and Revenue (CAP. 433 5

entry for any class or all classes of vessels and subject to such
conditions as they shall think fit and in like manner to
declare that any such place shall cease to be a port of entry.

5. The master of every vessel whether laden or in bal- InWiyd
last, arriving in Antigua and Barbuda shall, within twenty-
four hours after arrival, and before bulk is broken or any
part of the cargo landed, make due report of such vessel to
the Comptroller of Customs, and deliver to him a manifest
of the cargo in the form set forth in Schedule A, and shall ScheduleA.
make and subscribe a declaration to the truth of the same,
and such master shall fully and truly answer all such ques-
tions relating to the vessel, cargo, crew and voyage as are put
to him by the Comptroller of Customs, and if bulk is broken
or any goods are unladen from or shipped or taken on
board any such vessel before such report is made or if the
master fails to make such report, or makes an untrue
report, or does not truly answer the questions put to him
such master shall be liable to a penalty not exceeding twenty-
four thousand dollars and all goods not duly reported shall
be forfeited:

Provided that in any case where it is shown to the satis-
faction of the Comptroller of Customs that the omission to
report any such goods has arisen through inadvertence and
not through any fraudulent intention the master shall be
allowed to amend his report accordingly.

6. The master of every sailing vessel arriving in Re&tertobe
exhibited to

Antigua and Barbuda shall forthwith exhibit to the ~~~~~~~~~~~f
Comptroller of Customs the register of such vessel. Customs.

7. The master of every vessel bound from Antigua and OUWdreport.
Barbuda shall before departure deliver to the Comptroller
of Customs a manifest outwards in the form set forth in
Schedule B, and shall make and subscribe a declaration to schedule^.
the truth of the same as far as such particulars can be
known to him, and shall answer all such questions relating
to the vessel, cargo, crew and intended voyage as are put to
him by the Comptroller of Customs, and thereupon, if all
duties and charges payable in respect of the vessel and

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6 CAP. 433) Trade and Revenue

cargo have been duly paid, the Comptroller of Customs
shall grant a clearance of such vessel; and if such master fails
to deliver such manifest, or delivers a false manifest, or does
not p l y answer any question put to him by the Comptroller
of Customs, he shall be liable to a penalty not exceeding
three thousand dollars.

Pen*forcalling. 8. If the master of any vessel calls at any outbay or
at outbay before
entry or for place in Antigua and Barbuda before entering at a port of
de~hgw'thOut entry, or departs from any place in Antigua and Barbuda
clearance.

without a clearance, or after clearance lands ,or takes on
board cargo or calls at any place in Antigua and Barbuda
not being a port of entry without the permission of the
Comptroller of Customs, he shall be liable to a penalty not
exceeding five thousand dollars, and where any such vessel
is undecked or if decked is of less than thirty tons burthen
such vessel shall be forfeited:

Provided that where the owner can prove that he is not
a party to the offence, the vessel shall not be liable to forfei-
ture under this section:

Provided also that where the master of any vessel satis-
fies the Comptroller of Customs that he has called at any
place or landed any cargo as aforesaid through stress of
weather he shall not be liable to any penalty under this sec-
tion.

Power to board
and search vessels. 9. The Comptroller of Customs or any person acting

under his order may board any vessel arriving or being at
any port or place in Antigua and Barbuda or anchoring or
lying to within the territorial sea, and stay on board until all
the goods laden therein are duly delivered therefrom or
until her departure, and shall have free access to every part
thereof with power to fasten down hatchways or entrances
to the hold and to mark any goods before landing, and to
lock up, seal, or otherwise secure any goods on board such
vessel; and if any place or any box or chest is locked, and the
keys are withheld, the Comptroller of Customs or any such
person may open any such place, box, or chest in the best
manner in his power; and if any goods are found concealed
on board any such vessel they shall be forfeited; and if the
Comptroller of Customs or any such person places any lock,
mark, or seal upon any goods on board or upon any place
or package in which the same may be, and such lock, mark,

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Trade and Reuenue (CAP. 433 7

or seal is wilfully opened, altered, or broken before due
delivery of such goods, or if any such goods are secretly con-
veyed away, or if the hatchways or entrances to the hold
after having been fastened down by the Comptroller of'
Customs or any such person, be opened, the master of such
vessel shall be liable to a penalty not exceeding five thou-
sand dollars.

10. If the master of any vessel being at any place in Master to produce documents.
Antigua and Barbuda or within the territorial sea fails or
refuses upon demand to produce for the inspection of the
Comptroller of Customs or any Customs Officer or other
officer employed for the protection for the revenue, any
original clearance or other document necessary for the
proper entry into, or clearance of such vessel from, Antigua
and Barbuda, he shall be liable to a penalty not exceeding
five hundred dollars.

11. (1) No goods shall be unladen from any vessel ~ ~ ~ $ ~ ~ ~ ' ' y
arriving in Antigua and Barbuda until due entry has been entered.
made gf such ggods and warrant granted for thk unlading
of the same.

(2) All goods unladen contrary to the provisions of
this section shall be forfeited.

12. (1) No goods shall be landed except in the pres- to
ence of an officer of the Customs and at such places within
the several ports of entry as are duly appointed for the land-
ing of goods, and no goods shall be landed except between
the hours of 7 and 9 in the morning and 10 in the morning
and 4 in the afternoon:

Provided that the Comptroller of Customs may allow
goods to be landed at such other times and at any place in
Antigua and Barbuda on such conditions and subject to
such regulations as he thinks fit.

(2) Every person offending against the provisions of
this section shall be liable to a penalty not exceeding five
thousand dollars and all goods landed contrary to the provi-
sions of this section or contrary to any condition imposed or

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8 CAP. 433) Trade and Revenue

regulations made by the Comptroller of Customs under this
section shall, if not duly entered, be forfeited.

Entry of goods. 113. Before any goods (whether or not subject to cus-
toms duties) are landed from any vessel, the importer shall
make perfect entry thereof by delivering to the Comptroller
of Customs a bill of entry thereof in such form and contain-
ing such particulars as the Comptroller of Customs directs,
and shall make and subscribe a declaration to the truth of
the particulars contained therein, and shall deliver a dupli-
cate and triplicate of such bill of entry, and shall produce to
the Comptroller of Customs, if required by him the invoice,
bill of lading, and other documents relating to the goods,
and shall. at the same time, except in the case of goods
intended to be warehoused, paydown any duties which may
be payable on such goods, and the Comptroller of Customs
shall thereupon grant his warrant for the landing of such
goods; and if any goods are landed before such entry is
made or such warrant granted, every person concerned in
the landing thereof shall be liable to a penalty not exceed-
ing five thousand dollars.

Entry by bi i of 14. (1) If the importer of any goods makes and sub-
sight. scribes before the Comptroller of Customs a declaration

that he cannot for want of full information make perfect
entry thereof, the Comptroller of Customs may receive an
entry by bill of sight for the packages or parcels of such
goods by the best description which can be given and grant
a warrant thereupon, in order that the same may be landed
and secured to the satisfaction of the Comptroller of
Customs, and at the expense and risk of the importei, and
may be seen and examined by such importer,in the pres-
ence of the Comptroller of Customs, and the importer shall,
within three days after the landing of such goods, make full
and perfect entry thereof, and except in the case of goods
intended to be warehoused, pay down all duties payable
thereon.

(2) If full and perfect entry of such goods is not made
within three days after the landing thereof, or within such
further time as the Comptroller of Customs allows, such
goods shall be taken to the Queen's warehouse or such
other place as the Comptroller of Customs directs, and if

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Trade and Ratenue (CAP. 433 9

the importer does not within three months after such land-
ing make perfect entry of such goods, and pay the duties
payable thereon, together with the charges of removal and
of warehouse rent, such goods shall be sold for the payment
of such duties and charges, and the surplus (if any), after
deduction of the expenses of the same, shall be paid to the
importer or proprietor thereof.

15. (1) At the time of entering goods, the importer Provkionof
invoices by

shall produce to and leave with the Comptroller of Customs hporter.
a true and correct copy of the invoice thereof, or if he has
no invoice and if so directed by the Comptroller of
Customs, make and sign on the bill of entry a declaration,
to the best of his knowledge, of the market value or whole-
sale price of such goods at the time of exportation to
Antigua and Barbuda in the principal markets of the coun-
try whence such goods were imported and of the reasons
why he is unable to produce such invoice.

(2) For the purpose of ascertaining the amount of
duty payable, (a) the price charged for the said goods by the
vendor thereof, as shown by the invoice produced, or if no
invoice is produced, then (b) the market value or wholesale
price set forth in the declaration required by the preceding
sub-section, shall be taken to be the value of the goods:

Provided always that the Comptroller of Customs is sat-
isfied (in the case of (a)) that the entries in such invoice are
true and that the invoice is genuine in every particular (and
in the case of (b)) that the value stated in the declaration is
a fair market value, for such goods at the place and at the
time that the same were purchased by the importer or con-
signor thereof.

(3) Where goods reach Antigua and Barbuda before
the arrival of the invoices relating to such goods the
Comptroller of Customs may, in his discretion, authorize
the delivery of the goods on the security of a deposit of such
amount as he may consider necessary. If the invoice is not
produced to the Comptroller of Customs within three calen-
dar months from the date of payment of the deposit, such
deposit shall be paid into general revenue as duty payable
on such goods.

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10 CAP. 433) Trade and Rmenue

(4) No discounts or deductions from the value of any
goods chargeable with duty of customs shall be allowed,
unless such discount or deduction be clearly shown to the
satisfaction of the Comptroller of Customs on the original
invoice, br, unless the same be verified by the signature of
the manufacturer, merchant or person from whom the
goods set forth or described in the invoice were purchased
and by whom such discount or deduction has been or pur-
ports to have been actually allowed.

( 5 ) If the Comptroller of Customs is not satisfied as in
the proviso to sub-section (2) mentioned he may detain the
goods and cause them to be examined by three competent
persons to be appointed by him, who, shall after being duly
sworn, appraise the goods and the packages in which the
same are contained, if duty is payable on such packages, and
shall make a written declaration as to their finding, and the
value of the goods and packages as declared by them shall
be deemed to be the true value thereof, and the
Comptroller of Customs may pay to each of such appraisers
a sum not exceeding two dollars and forty cents, and where
the appraisers value the goods at a greater amount than the
value alleged by the importer, such sum shall be repaid to
the Comptroller of Customs by the importer before he
removes the goods.

(6) If the importer of such goods does not within three
days after such appraisement pay the duties payable thereon
together with the charges of removal and warehouse rent, if
any, such goods shall be sold within the space of fifty days at
such time and place as the Comptroller of Customs by four
or more days public notice appoints, and such goods shall
be sold to the highest bidder, and the proceeds shall be
applied in the first place in payment of the duties together
with the charges occasioned by the said sale and the charges
aforesaid, and the overplus, if any, shall be paid to the
importer or proprietor of the goods.

(7) For the purpose of assessing the amount of the ad
valorem duty payable on any goods so chargeable, the price
or value thereof, ascertained as aforesaid, shall be converted
into British currency at the local selling rate of exchange on
the day on which the duty is paid.

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Trade and Ratenue (CAP. 433

(8) In every case in which a deposit to secure the pay-
ment of duty is made, the duty payable on the goods shall be
taken at the rate in force at the time the deposit was made,
and in the case of goods liable to ad ualorem duty the price
or value thereof shall be converted at the local selling rate
of exchange quoted for the currency of the country of ori-
gin of the goods on the day on which the deposit to secure
the payment of duty was made, and the duty shall be
assessed and paid accordingly.

(9) For the purpose of fixing the rate of exchange
under subsection (7)-

(a) the daily statement of rates of exchange
appearing in the public cablegrams, and in the absence
of any such statement;

(b) the rates of exchange quoted daily by the
banks carrying on business in Antigua and Barbuda, or,

(c) in the event of no rate of exchange being quot-
ed on the day on which the duty is payable, the rate last
quoted.

shall be taken as the standard, and where hvo different rates
are quoted the rate in favour of the importer shall be
deemed to be the market rate.

(10) Where any deposit lodged or proceeds of sale
realized under the provisions of this section is less than the
duty payable upon the goods in question such balance
remaining unpaid shall be recoverable summarily from the
importer as a civil debt, together with all expenses and costs
incurred by the Comptroller of Customs in respect of such
balance remaining unpaid.

(11) Every person having any official duty or being
employed in the administration of this Act shall regard and
deal with all such copies of invoices as secret and confiden-
tial and no person having possession of, control over, or
access to, such copies of invoices, shall, at any time commu-
nicate or attempt to communicate any information relating
to the value, or items of value specified therein to any per-
son-

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12 CAP. 433) Trade and Reuenue

(a) other than a person to whom he is authorized
by the Governor-General to communicate it;

(b) otherwise than for the purposes of this Act.

Procedure where
the master does

16. If the master of any vessel notifies to the
notknow to whom Comptroller of Customs that he does not know to whom any
goods are part of the cargo is consigned, or that the importer of any
consigned.

goods on board such vessel has failed to make due entry
thereof, and that such goods retard the unlading or lading
of such vessel, or that thk vessel is, with the exce~-tion of the
unlading of such goods ready to proceed on he;voyage, the
Comptroller of Customs may grant a permit for landing
such goods and conveying them to the Queen's warehouse
or some other place of security, and such goods shall be
there detained until due entrv has been made thereof. and
the duty thereon, and all charges and expenses, including
warehouse rent, incurred in so conveying and securing the
same, have been paid, and if perfect entry of such goods is
not made within thirty days after they have been lodged in
the Queen's warehouse or other place of security, such
goods shall be dealt with as goods illegally imported.

Passengem'
baggage.

17. (1) No entry shall be required in respect of the
baggage of passengers, which may be examined and deliv-
ered under such regulations as the Comptroller of Customs
directs.

(2) Luggage belonging to passengers arriving by any
vessel shall be landed at the Government wharf or at such
other place as the Comptroller of Customs may appoint and
under such regulations as the Comptroller of Customs may
direct, but if any dutiable goods are found concealed there-
in, either before or after landing, the same shall be forfeited.

(3) If any passenger or other person on board any ves-
sel, or who has landed from any vessel, on being questioned
by the Comptroller of Customs or any other person autho-
rized, whether he has any goods subject to duty in his bag-
gage denies the same, and any such goods after such denial
are discovered to be or to have been in his baggage or in his
possession, such person shall be liable to a penalty not
exceeding three thousand dollars and such goods shall be
forfeited.

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Trade and Reuenue (CAF'. 433 13

18. If any person knowingly imports or causes to be ~~~~'?',fraUdu-
imported goods of one denomination concealed in pack-
ages of goods of any other denomination, or any package
containing goods not corresponding with the entry thereof,
or directly or indirectly imports or causes to be imported or
entered any package of goods as of one denomination
which shall afterwards be discovered, either before or after
delivery thereof to contain other goods or goods subject to
a higher rate or other amount of duty than those of the
denomination by which such package or the goods in such
package were entered, such package, and the goods therein,
shall be forfeited and such person shall be liable for every
such offence to a penalty not exceeding twenty-four thou-
sand dollars.

19. No entry nor any warrant for the landing of any gEy$;;z-
goods or for the taking of any goods out of any warehouse, fest.
shall be deemed valid unless the particulars of the goods
and packages in such entry correspond with the particulars
of the goods and packages purporting to be the same in the
report of the vessel, nor unless the goods have been proper-
ly described in such entry by the denomination, and with
the characters and circumstances according to which such
goods are charged with duty or may be imported; and any
goods taken and delivered out of any vessel or out of any
warehouse or by virtue of any entry or warrant not corre-
sponding or agreeing in all such respects, or not properly
describing the same, shall be deemed to be goods landed or
taken without due entry thereof, and shall be forfeited.

20. The Comptroller of Customs may, on the entry Compbro~erof
Customs may take of any goods, cause as many of the packages containing smp,es.

such goods as he thinks fit to be opened and examined in -
order to ascertain the true value or denomination of such
goods, and for the purpose of such examination the
Comptroller of Customs ' is authorized to retain the
importer's invoice or to require the importer to produce
the same and may further, on the entry of any goods, or at
any time afterwards, take samples of such goods for exami-
nation, or for ascertaining the duties payable on such
goods, or for such other purposes as he deems necessary,
and such samples shall be disposed of and accounted for in
such manner as the Comptroller of Customs directs.

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CAP. 433) Trade and Reuenue

Importer to pay
expenses of land-
ing.

Detention of
goods for lien of
master or agent.

Shipment of
goods from
out-bays.

Exporter to de-
liver specification
of goods.

Landing and ship
ment of goods
from steam vessels.

21. All expenses connected with the landing, storing
and examination of goods shall be borne by the importer.

22. Whece the master or agent of any vessel gives
notice in writing to the Comptroller of Customs that any
goods landed and under the control of the Comptroller of
Customs are subject to any lien upon or right to detain the
same until a sum of money is paid, the Comptroller of
Customs shall not deliver such goods to any person claiming
delivery as against such master or agent unless and until
written permission to deliver the same is given by such mas-
ter or agent; and the Comptroller of Customs shall not be
liable to any action in respect of the refusal by him to deliv-
er goods under the provisions of this section.

23. The Comptroller of Customs may authorize the
shipment of goods from any out-bay or place in Antigua and
Barbuda on such conditions and subject to such regulations
as he thinks fit. Any person who ships any goods from any
out-bay or place not being a port of entry without leave of
the Comptroller of Customs or contrary to any regulation
made or condition imposed by him under this section, shall
be liable to a penalty not exceeding five hundred dollars:

Provided that this section shall not apply to goods car-
ried coastwise, nor to goods upon which no dues are
payable.

24. Before any goods are shipped ex bond or ex
Queen's warehouse for exportation, the exporter shall
lodge with the Comptroller of Customs a specification
thereof in such form and containing such particulars as the
Comptroller of Customs directs, and shall make and sub-
scribe a declaration that the particulars therein are correct,
and shall, if required by the Comptroller of Customs, pro-
duce the invoice, bill of lading and other documents relat-
ing to the goods.

25. Where any person is the permanent agent in
Antigua and Barbuda for any steam vessel, such person may

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Trade and Revenue (CAP. 433 15

be registered at the Customs, Excise and Port department as
the agent of such steam vessel in such manner as the
Comptroller of Customs directs, and after such registration
the provisions of this Act relating to the entry of vessels, and
the entry, lading and shipment of goods shall, with respect
to any such steamship and the cargo thereof, be subject to
the following modifications-

(1) The registered agent of every such steamship shall,
immediately on the arrival or departure thereof, lodge with
the Comptroller of Customs the inward or outward report
or manifest, as the case may be, required to be made by the
master of a vessel; and shall answer all questions put to him
by the Comptroller of Customs, which the Comptroller of
Customs is entitled to put to the master of a vessel arriving
or departing. Every such registered agent shall be liable to
the same penalties for failing to make due report, or refus-
ing to answer or answering untruly any question put to him
by the Comptroller of Customs, as are by this Act imposed
in any such case on the master of a vessel arriving or depart-
ing.

(2) On the arrival of any steam vessel any goods may
be unladen and landed without entry:

Provided that such goods are landed in accordance
with the provisions of section 13 and are taken to and
deposited in such place or places as are proVided by the reg-
istered agent of such steam vessel and approved by the
Comptroller of Customs, or, if the Comptroller of Customs
so directs, in the Queen's warehouse, there to remain in the
custody of the Comptroller of Customs until duly removed.

(3) The importer of such goods shall within seven days
after the landing thereof make full and perfect entry there-
of, and, except in case of goods intended to be warehoused,
pay down all duties thereon, and if full and perfect entry of
such goods is not made within three days after the landing
thereof such goods shall be taken to the Queen's warehouse
or such other place as the Comptroller of Customs directs,
but if any such goods are of a perishable nature the
Comptroller of Customs may, if he thinks fit, cause the same
to be sold, and the proceeds shall be applied as next here-
inafter provided.

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16 CAP. 433) Trade and Rmenue

(4) If the importer does not within three months after
such goods have been removed to the Queen's warehouse,
or other place as aforesaid, or within such further period as
the Comptroller of Customs in any case allows, make per-
fect entry therebf or pay down all duties payable thereon,
together with the charges of removal and warehouse rent,
such goods shall be sold for the payment of such duties and
charges, and the overplus, if any, after payment of such
duties and charges, shall be paid to the importer or propri-
etor of the goods.

Licensingofware- 26. The Comptroller of Customs may with the
houses. approval of the Minister by writing under his hand licence

such warehouses as may be approved by him for the ware-
housing under the provisions hereinafter contained of
goods imported into Antigua and Barbuda, and may, with
the sanction of the Minister revoke any such licence.

Importer may 27. It shall be lawful for the importer of any goods
warehouse goods
with certain excep subject to duty imported into Antigua and Barbuda to ware-
tions without pay- house the same in such licensed warehouse without pay-
ment of duty. ment of duty on the first entry thereof subject to the

provisions of this Act:

Provided that the following goods shall not be ware-
housed, that is to say, bricks and tiles, lime, coal, coke, and
fuel, earthenware not in packages, explosives and fireworks,
empty packages, lumber, staves, shooks, trusshoops and
spars, matches, machinery, iron and hardware not in pack-
ages, tar, and goods of a perishable nature.

Regulation of 28. All goods so warehoused shall be stored in such
warehouses. parts or divisions of the warehouse and in such manner as

the Comptroller of Customs directs, and the Comptroller of
Customs may require the importer of the goods to stow and
if necessary to restow the goods in such manner that access
may be had to every part of each package, and the ware-
house shall be locked and secured in such manner, and
shall be opened only at such times, and by and in the pres-
ence of such officers, and under such rules and regulations,
as the Comptroller of Customs directs, and all such goods
shall, after being landed, be carried into the warehouse and

LAWS OF ANTIGUA AND BARBUDA

Trade and Revenue (CAP. 433 17

shall after being taken out of the warehouse for exportation
be carried to be shipped, under such rules and regulations
as the Comptroller of Customs directs.

29. If the occupier of any warehouse fails to produce ~~~~~~~~~
to the Comptroller of Customs on his request any goods goodsliable to
deposited in such warehouse which have not been duly pena'y.
cleared and delivered therefrom, such occupier shall for
every such neglect be liable for the duties due thereon.

30. If any goods entered to be warehoused are not Goodsnotdd~
warehoused or duly carried to and deposited in the warehouse, or are after- fraudulently

wards taken out of the warehouse without due entry and removedor
relanded after clearance, such goods shall be forfeited, and if any goods &ipmentforfeit-

which have been cleared for exportation from the ware- ed.
house are not duly shipped and exported, or are afterwards
relanded without the permission of the Comptroller of
Customs, such goods shall be forfeited, together with all
boats made use of in relanding the same, and the person
clearing such goods for exportation or by whom or by
whose order or means such goods are landed, shall forfeit
treble the value of such goods.

31. Upon the entry and landing of any goods to be ~ $ ~ ~ ~ ~ p
warehoused the Comptroller of Customs shall take an accountofware-
account of such goods, and shall enter the same in a book to hOuSedgoOds.
be kept for the purpose, and no goods which have been
warehoused shall be taken or delivered from the warehouse
except upon due entry and under the care of the
Comptroller of Customs for exportation or upon due entry
and payment of duty for consumption in Antigua and
Barbuda.

32. If any person clandestinely opens any warehouse, ~ ~ ~ l ~ ~ $ ~ g
or except in the presence of a Customs officer acting in the warehouse.
execution of his huty, gains access to the goods theruein, he
shall for every such offence be liable to a penalty not
exceeding twenty-four thousand dollars.

33. The Comptroller of Customs may, under such kp';'re-
regulations as he thinks fit, permit moderate samples to be
taken of any warehoused goods without entry and without
payment of duty, except as the same shall eventually become
payable as a deficiency of the original quantity.

LAWS OF ANTIGUA AND BARBUDA

18 CAP. 433) Trade and Revenue

Sorting and
repacking of ware- 34. The Comptroller of Customs may, under such
housedgoods. regulations as he thinks fit, permit the proprietor or occupi-

er of the warehouse or other person havini control over any -
warehoused goods, to sort, separate, pack and repack any
such goods, and to make such lawful alterations therein or
arrangements and assortments thereof as may be necessary
for the preservation of such goods, and may also permit any
parts of such goods so separated to be destroyed.

GOO& to be 35. All warehoused goods except spirits shall be duly
cleared from
warehousewi~m cleared either for exportation or consumption in Antigua
two years. and Barbuda within two years from the date of the first

entry for the warehousing thereof, and if any such goods
are not so cleared the Comptroller of Customs may cause
the same to be sold, and the proceeds shall be applied first
to the payment of the duties, next to the warehouse rent
and other charges, and the overplus, if any, shall be paid to
the proprietor of the goods:

Provided that the Comptroller of Custonls may, if he
thinks fit, grant further time not exceeding six months for
any such goods to remain warehoused.

Entry of ware- 36. When the importer of any warehoused goods
housed goods for
home use. desires to enter the same for use in Antigua and Barbuda,

he shall deliver a bill of entry, and a duplicate and triplicate
thereof, in like manner and containing the same particulars
as are hereinbefore required on the entry of goods to be
delivered for home use on the landing thereof as far as the
same are applicable, and shall at the time pay down to the
Comptroller of Customs the full duties payable thereon, not
being less in amount than according to the account of the
quantity taken on the first entry and landing thereof, except
as to spirits and tobacco, the duties whereon, when cleared
from the warehouse for home use, shall be chargeable upon
the quantities thereof, ascertained by weight, measure,or
strength at the time of actual delivery thereof, unless there
is reasonable ground to suppose that any portion of the
deficiency or difference between the weight, measure, or
strength ascertained on landing and first examination of
any such spirits or tobacco and that ascertained at the time
of actual delivery has been caused by illegal or improper
means, in which case the Comptroller of Customs shall
make such allowance only for loss as he considers fairly to

LAWS OF ANTIGUA AND BARBUDA

Trade and Revenue (CAP. 433 19

have arisen from natural evaporation or other legitimate
cause.

37. (1) The Comptroller of Customs may permit Ships'stores.
ships' stores and provisions to be removed from any ware-
house free of duty when the vessel requiring them has
cleared and is ready for sea, on due entry being made that
such stores are for the sole use of such vessel:

Provided that such stores are shipped on board such
vessel immediately on delivery from the warehouse in the
presence of a Customs officer:

Provided also that vessels under twenty tons burthen
shall not be entitled to ships' stores free of duty.

(2) All ships' stores dealt with contrary to the provi-
sions of this section shall be forfeited.

38. The Comptroller of Customs may make regula- :&;:;:'
tions for the proper conduct and management of ware- wehowes .
houses, the minimum quantity of each description of goods
which may be deposited therein or removed therefrom at
one time, the rates to be charged for warehouse rent, and
the time and manner of payment of the same. Such regula-
tions when approved by the Cabinet shall have the force and
effect of law.

39. When any vessel is duly entered on board of :;,:%Ton
which there are goods subject to duty, and such goods shall destroyed.
thereafter be lost or destroyed before the same are landed
from such vessel, craft or boat employed to land the same,
then on proof being made to the satisfaction of the
Comptroller of Customs that such goods, or any part there-
of, specifying the same, having been so lost or destroyed
before the landing of the same, the duties on the whole, or
on the part thereof so proved to be lost or destroyed, shall
be abated, or, if the same have been paid, be returned to the
importer by the Comptroller of Customs.

40. If any vessel be found in any port or bay or within ~ ~ ~ ~ ~ X ' ' $ U 1
the territorial sea with cargo on board and such vessel is ~ a r d s f ~ ~ ~ d l i r n t

u

afterwards found at any place within the jurisdiction light or ~ > b ~ ~ ~ ~ t t
in ballast and the master is unable to give a due account and edfor, forfeited.
produce satisfactory proof of the lawful discharge of such

LAWS OF ANTIGUA AND BARBUDA

20 CAP. 433) Trade and Revenue

cargo or any portion thereof, such vessel shall be forfeited,
and the master shall be liable to a penalty not exceeding
twenty-four thousand dollars:

Provided that where the owner can prove that he is not
a party to the offence, the vessel shall not be liable to forfei-
ture under this section.

Penalty on per-
sons concerned in 41. Every person concerned in smuggling any goods,
smuggling. or in unshipping or landing or attempting to land any

goods without having first obtained the warrant of the
Comptroller of Customs, and every person receiving, har-
bouring or removing such goods shall be liable to a penalty
not exceeding twenty-four thousand dollars.

Penaltyf0rabusive language to 42. Every person who usts any abusive or offensive
officers. language to any Customs or other officer while in the exer-

u "
cise of his powers or in the execution of his duty under this
Act or any other Act relating to the revenue shall be liable to
a penalty not exceeding five hundred dollars.

Officers may on
probable cause 43. The Comptroller of Customs or any customs offi-
stop persons and cer or police officer, or other person duly employed for the

and preventing of smuggling, may, upon reasonable suspicion or
search for goods.

probable cause, stop and examine any person carrying any
package, and may stop and examine any cart, waggon, or
other conveyance, to ascertain whether any smuggled goods
are contained therein; and if none are found the officer or
other person shall not on account of such stoppage and
examination be liable to any prosecution or actioi~ at law on
account thereof; and any person carrying any package or
driving or conducting such cart, waggon, or other con-
veyance refusing to stop or allow such examination when
required in the Queen's name shall be liable to a penalty
not exceeding twenty-four thousand dollars.

suspecfedpersons may be searched. 44. (1) The Comptroller of Customs or any person
authorized by him may search any person on board any ves-
sel within any port of Antigua and Barbuda or any person
who has landed from any vessel, provided he has good rea-
son to suppose that such person is carrying or has uncus-
tomed or prohibited goods about his person.

(2) Before any person is searched he may require to be
taken with all reasonable despatch before a Magistrate, who

LAWS OF ANTIGUA AND BARBUDA

Trade and Revenue (CAP. 433 21

shall, if he sees no reasonable cause for search, discharge
such person, but if otherwise, direct that he be searched,
and if a female she shall not be searched by any other than a
female.

45. All vessels, boats, conveyances, and animals made Forfeiture of
vessels, vehicles

use of in the removal of any goods liable to forfeiture under and anLnals used
this Act shall be forfeited. in removing goods liable to

forfeiture.
46. All goods and all vessels, boats, conveyances and gffi;;,"zz

animals liable to forfeiture under this Act or any other law sei,,s.
relating to the revenue may at any time be seized by the
Comptroller of Customs or any Customs officer or any per-
son acting under the direction or control of the
Comptroller of Customs, or by any police officer or rural
constable, or by any officer or person employed for the pro-
tection of the revenue or the prevention of smuggling.

47. All things seized as liable to forfeiture under this Seckgsebure .
Act shall be forthwith taken and delivered to the
Comptroller of Customs who shall secure the same and the
proceeds of the same shall be dealt with as provided for by
the Prevention of Smuggling Act, and shall cause the same Cap. 340.
to be sold by public auction to the highest bidder.

48. All things seized as liable to forfeiture under this ~ m ~ ~ ~ ; s s
Act shall be deemed and taken to be condemned unless the c~-ed within 21
person from whom any such thing has been seized, or the days.
owner thereof, or some person authorized by him gives,
within twenty-one days from the day of seizing the same,
notice in writing to the Comptroller of Customs that he
claims the thing seized.

49. Where anything has been seized as forfeited ~ ~ o n f o $ ~ $ ~ ~
under this Act or any other Act relating to the revenue and forfeiture to be on
it is alleged that sudh thing is not liagle to forfeiture, the c'aimmt.
proof thereof shall lie on the owner or claimant of such
thing and not on the person who has seized or taken posses-
sion of the same.

50. Where anything has been seized as forfeited ~ ~ ~ ~ , " d " , " , ~ ~ ~ -
under this Act or any other Act relating to the revenue, it ritybeinggiven.

LAWS OF ANTIGUA AND BARBUDA

22 CAP. 433) Trade and Revenue

shall be lawful for a Magistrate, with the consent of the
Comptroller of Customs, to order the delivery thereof on
security by bond, with two sufficient sureties to be approved
by the Comptroller of Customs, to answer double the value
of the same in case of condemnation. If any such bond
becomes forfeited by failure to perform any condition
therein contained the sum recoverable thereunder shall be
recovered in the manner prescribed by the Magistrate's

Cap. 255. Code of Procedure Act, for enforcing payment of sums due
under forfeited recognizances conditioned for the doing of
some matter or thing to be done before a Magistrate.

Adjudication of
claims to seizures. 51. In all cases where any claim is made to anything

seized as aforesaid the Comptroller of Customs within seven
days after such claim or, in case of his default, the claimant
shall cause a complaint to be preferred for the adjudication
of such forfeiture before a Magistrate, and if it is made to
appear by the claimant to the satisfaction of the Magistrate
that such thing was not liable to forfeiture the Magistrate
shall adjudge such thing to be restored, but if the Magistrate
is not satisfied, or if the claimant fails to prove that such
thing was not liable to forfeiture, the Magistrate shall con-
firm the seizure, and thereupon the same shall be sold as
hereinbefore directed, and the Magistrate shall moreover
inflict such other penalty or penalties as are proved to have
been incurred by such claimant.

Claim to be made
in name of owner. 52. No claim to anything seized as being forfeited as

aforesaid shall be admitted unless such claim is made by or
in the real name of the owner or proprietor thereof,
describing his place of residence and occupation, nor
unless oath to the property in such thing be made before
the Magistrate at the trial of such claim by the owner, or by
his attorney or agent to the best of his knowledge and
belief, and on failure of making such proof of ownership
such thing shall be condemned as if no claim had been
made.

Recoveryof penal- 53. All penalties under this Act shall be recoverable
ties. before a Magistrate under the provisions of the Magistrate's

Code of Procedure Act, and proceedings for the recovery of
any such penalty may be commenced at any time within two
years after the commission of the offence by reason whereof

LAWS OF ANTIGUA AND BARBUDA

Trade and Reuenue (CAP. 433 23

such penalty has been incurred, and in default of payment
of any such penalty the offender shall be liable to be impris-
oned with or without hard labour, for any period not
exceeding one year for the first offence and two years for
the second and subsequent offences against this Act:

Provided also that the Magistrate may in his discretion
abstain from trying the case summarily, and may commit
the offender for trial for an indictable offence.

54. In every case in which any fine, penalty or costs Vessel liable for penalty payable by
are ordered by a Magistrate to be paid by the master or ownerormaster.
owner of any vessel, the vessel shall be liable to be taken and
dealt with for the satisfaction of such fine, penalty or costs,
and such vessel may be seized and detained, and, unless the
amount so ordered to be paid is paid within one month
after such seizure, may be sold in satisfaction of such
amount, and the overplus (if any) after the expenses of the
sale have been defrayed, shall be paid to the owner on appli-
cation, and if no such application is made within six months
after such sale shall be paid into the Treasury for the use of
Antigua and Barbuda:

Provided that where the owner can prove that he is not
a party to the offence, the vessel shall not be liable to forfei-
ture under this section.

55. (1) All fines and penalties recovered and the t f ~ g $ z
proceeds of all forfeitures realized under this Act or any
bther Act relating to the revenue shall be paid into thk
Public Treasury.

(2) The Governor-General may order such reward as
he may deem fit out of any pecuniary penalty, composition
or proceeds of forfeitures realized as aforesaid, to any offi-
cer of customs or other person by whose information or
action the same is recovered, and may in like manner order
such reward as he may deem fit to be paid in respect of any
seizure made in respect of this or any other Act relating to
the revenue to the person making such seizure or through
whose information such seizure shall have been made or
penalty recovered, or party apprehended:

Provided that no such reward shall exceed the value of
such pecuniary penalty, composition and proceeds of forfei-
ture:

LAWS OF ANTIGUA AND BARBUDA

24 CAP. 433) Trade and Revenue

Provided also that where any seizure has been made, or
any fine or penalty incurred or inflicted, or any person com-
mitted to prison for any offence against this Act, the
Governor-General may direct the restoration of such
seizure, dhether condemnation has taken place or not, or
waive proceedings, or mitigate or remit such fine or penalty,
or release from imprisonment, either before or after convic-
tion, such person, on such terms and conditions as he shall
think fit.

Indemnity to 56. On the commission of any offence against this
informer.

Act or any other Act relating to the revenue punishable on
summary conviction, any one of the offending parties who
first discovers and informs against the other or others of
such offending parties before any information has been
lodged against such informing party for such offence shall
upon conviction of the person or persons against whom
such information was given, be discharged and acquitted
from all penalties to which at the time of such information
given such informing party might have been liable for or by
reason of any such offence committed by such informing
party, and the evidence of such informing party shall on any
trial at law touching such offence be admitted to prove the
facts thereof or relating thereto.

Rewad to officers 57. Whenever any person is lawfully convicted of any
where fine is not
recovered. offence against any of the provisions of this Act or any other

Act relating to the revenue, and the pecuniary penalty
imposed for such offence is not paid and cannot be levied,
or the person incurring such penalty is not able to pay the
same but in lieu thereof is sent to prison, it shall be lawful
for the Governor-General to cause such reward as he shall
think fit to be paid out of the Public Treasury to the revenue
officer or police officer or other person who has informed
of or prosecuted for such offence.

Oaths and 58. The Comptroller of Customs is hereby empow-
declarations. ered to administer any oath prescribed by this Act and to

take any declaration required by this Act to be made. Every
person taking any oath or making any declaration under
this Act who wilfully swears or declares falsely shall be liable

LAWS OF ANTIGUA AND BARBUDA

Trade and Rmenue (CAP. 433 25

to all the punishments inflicted upon persons guilty of per-
jury.

59. In every case where any question arixs in any ~ ; f ~ ~ ~ ~ ~
proceedings before a Magistrate or in any Court of Law
~ h e t h e r any goods have been legally imported into Antigua
and Barbuda, or whether the duties of import or excise
upon the same have been duly paid and satisfied, the onus
of proving that the goods have been legally imported and
the duties duly paid shall be on the defendant or person
alleging the affirmative.

60. It shall be lawful for the Comptroller of Customs ~ ~ ~ ; ~ ~ ~ h
or any person acting for him or under his authority or any goods.
police officer of or above the rank of Sergeant to enter any
building, place, or premises, and to search for any goods
which he has reason to suppose are in or on such building,
place or premises, and which are liable to forfeiture under
this Act or any other Act relating to the revenue, and for the
purpose of such search to break open, if necessary, any
door, chest, box, package, or parcel, or to break and open
any part or portion of such building, place or premises, and
to seize any such goods, and the same to remove or secure
in such way or place and in such manner as he deems most
advisable:

Provided that any such police officer shall, before act-
ing in pursuance of the provisions of this section upon oath
made before a Magistrate, or Justice of the Peace (other
than a Gazetted Police Officer or Inspector) that he has
reason to suspect that such goods are in or on such building
obtain from such Magistrate or Justice of the Peace a war-
rant authorizing him to make such entry and search.

61. Any person who in any matter relating to the ~ & ~ ~ ~ & ~ ~ ~
Customs or under the control and management of the i e g f a l s e d o c u -
Comptroller of Customs knowingly makes and subscribes or m e n t s . . a d u n m ~

answering ques- causes to be made and subscribed, any false declaration, or tionsand counter-
who makes or signs any declaration, certificate, or instru- f e i t @ ~ ~

falsifying docu- ment required to be verified by signature only, the same ments.
being untrue in any particular, or who does not truly answer
any question put to him by the Comptroller of Customs
which he is required by this Act or any other Act relating to
the revenue to answer, or who counterfeits, falsifies, or wil-

LAWS OF ANTIGUA AND BARBUDA

Penalty for
offences for
which no penalty
is provided.

Documents
admitted in
evidence.

CAP. 433) Trade and Revenue

fully uses when counterfeited or falsified any document
required by this Act or any other Act relating to the revenue,
or by or under the directions of the Comptroller of Customs,
or any instrument used in the transaction of any business or
matter relating to the Customs, or who alters any document
or instrument after the same has been officially issued, or
who counterfeits the seal, signature, initials or other mark of
or used by the Comptroller of Customs or any Customs offi-
cer for the verification of any such document or instrument,
or for the security of goods, or any other purpose in the
conduct of business relating to the Customs or under the
control of the Comptroller of Customs, shall be liable to a
penalty not exceeding twenty-four thousand dollars.

62. Every person who does anything by this Act for-
bidden to be done or who omits to do anything by this Act
required to be done, or who in any way whatever violates or
assists in or is party to the violation of any of the provisions
of this Act, shall be guilty of an offence, and shall in any case
where no penalties are provided for such offence by other
sections of this Act be liable (and, in cases where goods are
by this Act made liable to forfeiture beyond the forfeiture of
such goods) to a penalty not exceeding twenty-four thou-
sand dollars.

63. The following documents shall be admitted
before all Courts as prim6 facie evidence of the matters there-
in contained-

(a) An original certificate, clearance, or manifest,
or any certified copy thereof, or other document or
writing purporting to bear the signature of the
Accountant-General or any revenue officer of any part
of the Leeward Islands and relating to any matter to
which the revenue laws apply; and

(b) An original certificate, clearance, or manifest
or any certified copy thereof or other document or
writing issued by and purporting to bear the signature
of any person holding office under any
Commonwealth, Colonial or Foreign Government, or
the seal of any department of any Commonwealth,
Colonial or Foreign Government and relating to any
matter to which the Revenue Laws apply.

LAWS OF ANTIGUA AND BARBUDA

Trade and Rmenue (CAP. 433 27

SCHEDULE A S. 5.

A. A.

Inwards. In the ship of

Port of I of
St. John's,
Antigua. I tons, with men besides

. man, master for
this present voyage from

I do declare that this entry now tendered and subscribed by me is
a just report of the name of the above-mentioned ship, its bur-
then, build, property number and country of mariners, the pre-
sent master and voyage; and that it further contains a true account
of the lading of the said ship, with the particular marks, numbers,
quantity, quality, and consignment of all the goods and merchan-
dise in the said'ship, to the best of my knowledge and belief; and
that bulk hath not been broke, nor any goods delivered out of the
said ship since her departure from

Warrant

Signed and declared, the day of
in the presence of

Mark Goods Consignee

LAWS OF ANTIGUA AND BARBUDA

28 CAP. 433) Trade and Revenue

SCHEDULE B S. 7.

B. B.

Port of St. John's, Antigua.

Content in the

master, for

tons, guns, men,

Passengers
Built of { Trzips. }

1, master of the vessel above named, do
declare that the content above written now tendered and sub-
scribed by me, is a just and true account of all the goods laden on
board my ship for this present voyage, and of the names of the
respective shippers and consignees of the said goods, and of the
marks and numbers of the packages containing the same.

Marks and numbers
of packages.

Signed and declared before me

at the port of Antigua and Barbuda
the day of , 19 .

Shippers. Quantity and
description of goods.

Consignees.