Antigua

Antigua and Barbuda Clearing Air and Sea Cargo

Clearing Non-Commercial Air Cargo

• Collect documents from agent (waybill, simplified declaration, invoices etc) and complete particulars of declaration section of simplified declaration.
• Present the goods and documents to Examinations Officer for cargo examination.
• Proceed to Customs Officer for assessment of duties.
• Proceed to cashier with copy of processed declaration and pay duties.
• Return to Examinations Officer with all documents to authorize release of cargo.

Clearing Non-Commercial Sea Cargo

• Collect documents from agent (waybill, simplified declaration, invoices, out of charge etc) and complete particulars of declaration section of simplified declaration.
• Present goods and documents to Customs Officer for cargo examination.
• Proceed to cashier with copy of processed declaration and pay duties.
• Return to Customs Officer with all documents to authorize release of cargo.

Antigua and Barbuda Commercial and Non-Commercial Importation

When duty is to be collected on Non-Commercial Goods a declaration will need to be completed. Details of the Declaration to be inserted by the Importers include:

• Name of Importer
• Port
• Manifest Registration Number
• Bill of Lading / Airway Bill Number
• Number and type of Packages
• Customs Value of the Goods

Upon examination, the Customs Officers will record examination results on the declaration including the Description, Tariff Numbers, Customs Values and Weights of the Goods. The assessment and collection of the revenue will be executed using the ASYCUDA system. Every Commercial Importation must be accounted for on a Customs Declaration.

Clearing Non-Commercial Air Cargo

• Collect documents from agent (waybill, invoices etc).
• Proceed to Customs department for processing of submitted documents.
• Proceed to cashier with copy of processed declaration and pay duties.
• Return to Examinations Officer with all documents to authorize release of cargo.

Clearing Non-Commercial Sea Cargo

• Collect documents from agent (waybill, invoices etc).
• Proceed to Customs department for processing of submitted documents.
• Proceed to cashier with copy of processed declaration and pay duties.
• Return to Examinations Officer with all documents to authorize release of cargo.

Note: Once the shipment is over six (6) lines or has a value of EC $5,000 or more, the importer will need to obtain the services of a Broker. The Broker will complete particulars of SAD and submit through ASYCUDA. This applies to both Air and Sea cargo.

Antigua and Barbuda Duties and Taxes Collected

The following Duties and Taxes are currently collected by the Customs Division:

• Import Duty (IDuty)
• Export Duty (EDuty)
• Throughput Levy (TLevy)
• Disposal Levy / Environmental (DLevy)
• National Solid Waste Levy (NSW)
• Revenue Recovery Charge (RRC)
• Antigua and Barbuda Sales Tax (ABST)

All goods imported or exported must be declared to Customs. The declaration should be made in ASYCUDA World using the Single Administrative Document (SAD), commonly known as the Customs entry form.

You may appoint an agent or customs broker to complete this form on your behalf; however, it is your responsibility as the importer/exporter to ensure the accuracy of the information provided.

Antigua and Barbuda Export Procedure

Please be advised that notice of intent to export must be submitted to the respective Customs Boarding Office 24 hours before exportation. The exporter must provide evidence of legal ownership of the items to be exported.

Procedure for Shipping Container

• Containers to be exported must be packed in the presence of a Customs Officer, and then sealed immediately.
• Once sealed, a SAD is prepared and taken to the tariff section along with the necessary supporting documents for processing.
• On completion of processing, the container will be allowed to enter the port with the Port Acceptance form and await shipment.

Procedure for Shipping Barrels

• The barrel will be checked at the port by the Customs Officer and then sealed.
• A SAD is then prepared and taken to the tariff section along with the necessary supporting documents for processing.
• On completion of processing, the barrel can then be shipped at the pre-arranged time.

Antigua and Barbuda Forms Available at Customs Headquarters

• Antigua and Barbuda Customs Outbound Clearance
• Application to qualify for rapid release of goods
• Articles for Export Form
• Bill of Sight
• Bonded Warehouse Agreement
• CARICOM Certificate of Origin
• Cash Receipt Form
• Construct Antigua and Barbuda Initiative Form
• Duty Free Shop and Warehouse Operator’s License Application
• Duty Free Shop License Application Form
• Gate Control Form
• List of Passengers Leaving the State
• List of un-manifested Cargo
• Letter of Authorization (Private, Company, Personal)
• Private Warehouse Application Form
• Report for International Transfer of Currency Form
• Ships Stores Declaration Form
• Simplified Customs Declaration Form
• Simplified General Customs Entry Form
• Vessel Captaincy Relinquishing and Acceptance Form
• Vessel Report Inwards Form

Antigua and Barbuda Returning Nationals and Students

Nationals returning to Antigua and Barbuda who have been living abroad for ten (10) years or more will be regarded as “returning nationals”, and are eligible for the following duty-free concessions:

• Duty-free treatment on all USED personal effects including tools of trade.
• Duty-free treatment for one imported motor vehicle, provided that the vehicle has been owned for at least two years.

Nationals returning to Antigua and Barbuda who have been living abroad for less than ten years may, at the discretion of the Minister of Finance, be considered for duty-free allowances on USED personal and household effects. Consideration will be given to the special circumstances of the returning individuals and their potential contribution to nation building.

Students returning to Antigua and Barbuda, who have been studying abroad for a period of three or more years, are entitled to receive duty-free concessions on the following:

• Used personal and household items
• Used books
• Computer

Items not specifically listed will also be allowed in free of all duties and taxes, provided that, in the opinion of the Comptroller of Customs, the type and quantity of the items indicate that they are intended for personal and not commercial use.

The application form for duty-free concessions for both nationals and students returning home may be downloaded from the Government’s website.

Returning nationals are also exempt from ABST charges on a vehicle which they have owned for at least one year prior to importation, once it is to be used for personal purposes. There will be no ABST charges on household and personal effects, professional apparatus, professional books or workmen’s tools, once these are not for resale, and have been previously owned for at least one year.

Antigua and Barbuda Treatment of Discounts

Explanatory Terms

• For the purpose of this procedure the term “discount” refers to an arrangement whereby the seller, in return for the purchaser’s undertaking certain obligations or accepting certain conditions, reduces the amount of the price paid or payable for imported goods. Examples include:
  • Cash discount – granted for prompt payment.
  • Trade level discount – based on the level of trade.
  • Quantity discount – granted when the purchaser buys a specified quantity of goods.
• The price paid or payable, in accordance with valuation procedures in the Customs Control and Management Act, is the total of all payments made or to be made by the buyer, whether directly or indirectly, to or for the benefit of the seller.
• If a discount is effected (i.e., the condition is fulfilled prior to importation), the amount of that discount should be considered when calculating the value for duty.
• Discounts effected after importation cannot be deducted from the price paid or payable.
• The discount should be fully earned.

Treatment of Discounts in Determining Transaction Value

The law allows for the net price paid or payable to be an acceptable base for transaction value unless the price is affected by a relationship as defined in the valuation schedule of the Customs Act or is subject to an unacceptable condition.

Cash Discounts

• If a buyer has availed of a cash discount prior to importation, it should be allowed in determining the transaction value, provided it is stated and distinguished on the invoice.
• If the cash discount will only be effected after importation, it will not be considered in determining the transaction value.

Quantity Discounts

• Quantity discounts granted based on overall volume and effected prior to importation are allowed, provided the invoice states the discount type and shows it separately.

Trade Discounts

• Trade discounts granted by the seller and effected prior to importation are allowed, provided the invoice states the discount type and shows it separately.

Contingency Discounts

• Granted when the buyer purchases a large quantity of goods over a given period.
• These discounts apply to all importations in the period, not a single importation.
• A contingency discount is not allowed for customs duty purposes if claimed in full on one importation.

Rebates

• A rebate or decrease in price effected after importation will not be considered in determining transaction value.

Refunds

• Refunds made or effected after importation may not be used to reduce the transaction value of goods.

Conclusion

There is no fixed amount of discount that will be accepted. Acceptance is guided by the price actually paid or payable and whether the discount has been earned. Customs reserves the right to question or query all documentation related to the price paid or payable and any claimed discounts.

Antigua and Barbuda Vehicle Importation

The following documents are needed to import a motor vehicle in Antigua and Barbuda:

• Import License from Ministry of Trade
• Refrigerant Form from the National Ozone Office within the Ministry of Trade
• Invoice
• Bill of Lading
• Environmental Levy Form

Procedure to Clear Vehicle from Customs

• The Importer/Broker prepares the Customs Declaration Form (Warrant) using the Invoice and Bill of Lading.
• A Valuation Officer examines the vehicle to verify the cost, and the type/quantity of refrigerant.
• The Refrigerant Form is submitted to the National Ozone Office for approval and documentation.
• The importer collects the Environmental Levy Form from the Environmental Protection Unit. Waiver eligibility depends on the age of the vehicle.
• Waiver of Environmental Levy can be obtained from the Minister of Agriculture:
  • Vehicles up to 1 year old – EC$1,000.00
  • Used vehicles over 1 year old – EC$4,000.00
• Warrants and supporting documents are submitted to Customs for processing and payment of applicable duties and taxes.
• Once payment is made, the Importer/Broker takes the warrant to be stamped by the Port Authority at Deep Water Harbour.
• The warrant is then taken to the Transit Shed, where the Customs Officer verifies payment, stamps the documents, and releases them to the Port Authority for the vehicle to be released.

If Concession Applicable

• Obtain the necessary stamps and signatures from the appropriate authorities (Cabinet, ABIA, and Minister of Finance).

How to Assess Duties and Taxes on Vehicles

Duties and taxes are based on the Customs Value of the vehicle, which includes:

• Cost (based on open market value)
• Insurance
• Shipping cost

The applicable Tariff Code and Customs Procedure Code (CPC) determine the duties and taxes payable. (See Duty Calculator for details.)

Policy Guideline for Duty-Free Concessions on Motor Vehicles

• The concession applies to vehicles valued at no more than EC$60,000 (or the first EC$60,000 of the vehicle price).
• An individual or institution can only receive a duty/tax concession once every five (5) years.
• The owner must submit annual proof to the Ministry of Finance, the Antigua and Barbuda Transport Board, and the Comptroller of Customs, confirming ownership of the concessioned vehicle.
• If the vehicle is sold within three (3) years of receiving concessions, the owner must remit the relevant duties and taxes.