Environmental Protection Levy Act, 2002 (No. 22 of 2002)

No. 22 of 2002. The Environmental Protection 1 ANTIGUA Levy Act, 2002. AND BARBUDA [ L.S. I Assent, James B. Carlisle, Governor-Generai. 28th January, 2003. ANTIGUA AND BARBUDA No. 22 of 2002 AN ACT to provide for the imposition and collection of an environmental protection levy on goods imported into or manufactured in Antigua and Barbuda and for related mat ters. [ 29th January, 2003 ENACTED by the Parliament of Antigua and Barbuda as 1. This Act may be cited as the Environmental Protection Levy Act, 2002 and shall come into operation on such date as the Minister may, by Notice published in the Gazette, appoint. 2. In this Act, unless the context otherwise requires - Interpretation. "Comptroller" means the Comptroller of Customs referred to in the Customs (Control and Management) Act, 1993; of 1993. "levy" means the environmental protection levy referred to in section 3; "Minister" means the Minister responsible for tal affairs. 3. (1) There shall be charged, levied and collected on the Environmental goods set out in Schedule and imported into or manufac- Protection Levy. J follows the environmen Short title and commencement. Act No. 7 ANTIGUA 2 The Environmental Protection No. 22 of 2002. AND Levy Act, 2002. BARBUDA in Antigua and Barbuda a levy at the rate specified in that Schedule. (2) The Minister may, by Order published in the Gazette, amend the Schedule and an Order made under this subsection shall be subject to negative resolution of the House of Repre sentatives. Collection and 4. (1) The levy shall be collected by the Comptroller and allocation of levy. (a) in respect of the goods set out in Part I of the Sched ule, be paid into the Consolidated Fund; and in respect of the goods set out in Part of the Sched ule, be paid to the National Solid Waste Manage NO. of ment Authority established by the National Solid 1995. Waste Management Authority Act, 1995. NO. of (2) The provisions of the Customs (Control and 1993. ment) Act, 1993 relating to (a) the liability to pay the levy; (b) the payment, collection, recovery and refund of du ties; and (c) offences and penalties; shall apply to the levy as if the levy were a duty of customs. Use of levy. 5. The levy collected pursuant to this Act shall be used for financing the cost of protecting the environment; and (b) the preservation and enhancement of the environ ment. 6 . The Minister may exempt any person from the payment of the whole or any part of a levy. 7. Sections and of the Duties Act, 1993 are 8A and of Act No. 27 of 1993. Act 10 Act 7 Exemptions. Repeal of sections 8B tured shall (b) (a) repealed. II Manage 8A 8B Customs No. 22 of 2002. The Environmental Protection 3 ANTIGUA Levy Act, 2002. AND BARBUDA SCHEDULE SECTION 3 PART I (I) Motor-vehicles manufactured prior to 1st January, 1996 $2000.00 (2) Motor-vehicles manufactured after 3 1 st December, 1995 $1000.00 (3) Motor-vehicles used tyres $ 10.00 (4) New motor vehicle tyres $ 10.00 (5) Bicycle tyres $ (6) Electric accumulators and parts as specified under the Cus toms Duties Act, Tariff Heads 8507.009 $ 20.00 (7) White goods as specified under the Customs Duties Act, 1993 Tariff Heads 7321.111, 7321.121, 7321.131, 8418.10-8418.50, 8422.10-8422.19, 8450.209, 8451.10-8451.80, 8516.50, 8516.601 and 85 16.609. $ 100.00 (8) Air conditioners $ 150.00 (9) Vacuum cleaners, floor polishers, kitchen waste disposers, food grinders and mixers, storage, immersion and space heaters, hair dryers, irons, coolers, toasters, coffee makers specified under the Customs Duties Act, Tariff Head but excluding Tar iff Head 85 16.50 and 8516.601-8516.609 $ 20.00 PART (1) All plastic containers, glass bottles and aluminum cans of 25 cents per aerated, carbonated, non-carbonated soft drinks, all types container, of water, soda water, cider, juices, beverage, ale, malt, beer bottle or can and stout imported into Antigua and Barbuda (2) Empty containers of solid glass, steel or plastic imported 25 cents per into or manufactured in Antigua and Barbuda and used for container bottling aerated, carbonated, non-carbonated soft drinks, ci der, juices, beverage, ale, malt, beer and stout. 5.00 85.07.001, 002, 8450.10 8509.10--8509.809, 8516.10--8516.80, II ANTIGUA 4 The Environmental Protection No. 22 of 2002. AND Levy Act, 2002. BARBUDA The levy collected shall be refunded to the depositor on re-export of the items in paragraphs (1) and (2) of this Part or, if disposal arrangements are made and ex ecuted by the depositor in a manner acceptable to the Minister responsible for the environment, within three months from the time of payment of the deposit. Where the depositor fails to re-export the items or to make disposal arrangements in a acceptable to the Minister responsible for the environment within three months from the time of payment of the deposit, he shall forfeit his deposit. A deposit forfeited under this Part shall be credited to the account of the National Solid Waste Management Authority. Passed the House of Representatives Passed the Senate this 3rd day this 18th day of December, 2002. of January, 2003. B. Harris, Speaker. M. Percival, President. S. Walker, S. Walker, Clerk to the House of Representatives. Clerk to the Senate. Printed at the Government Printing Office, Antigua and Barbuda, by Walter A. Massiah, Government Printer By 2003. 800-1.03 [ Price $1.90 manner Acting Authority, J