Export Duty Act (Cap. 162), No. 1 of 1941

1. Short title.

2. Interpretation.

3 . Duty on articles in Schedule.

4. By whom duty payable.

5. Declaration of shipment.

6. Non-payment of duty.

7. Cabinet may make interim order.

8. Interim order to be confirmed, amended or revoked by Parliament.

9. Excess duty to be refunded when order expires.

10. Refund of deposit. 1 1. Exemption. SCHEDULE. E X P O R T DUTY 111941. S.R.O. 6511978. 1811989.

1. This Act may be cited as the Export Duty Act.

2. In this Act- Interpretation. "Comptroller of Customs" includes any Customs Officer. LAWS OF ANTIGUA AND BARBUDA 2 CAP. 162) Export Duty Duty o n articles in Schedule.

3. There shall be raised, levied, collected and paid for the use of the Government, in aid of the general revenue, Schedule. upon the articles enumerated in the Schedule on the export thereof from Antigua and Barbuda a duty at the rate specified in such Schedule. By whom duty payable.

4. All duties payable under this Act shall be paid by the shipper or exporter and for the purposes of this Act the term shipper includes in the case of a steam or motor vessel the agent or the owner of such vessel. Declaration of shipment. 5. (1) T h e shipper o r exporter of any article enumerated in the Schedule shall deliver to the Comptroller of Customs a declaration containing particulars as regards. the weight or quantity of any shipment made by him on the form duly provided by the Comptroller of Customs for the purpose. (2) Any person failing to make such declaration o r making a false declaration shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding three thousand dollars. Non-payment of duty.

6. Any person refusing or neglecting to pay the duty imposed by this Act within seventy-two hours after the exportation of any article enumerated in the Schedule shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding three thousand dollars in addition to being liable for tKe amount of the duty. Cabinet may make interim

7. The Cabinet may by order add new items to the order. * Schedule or increase, reduce, abolish or otherwise alter the export duty leviable on the items set out therein; and from the date of the publication of such order in the Gazette and until the expiry of such order as hereinafter provided, the duties specified in such order shall be payable in lieu of any duties payable prior thereto: Provided that where any duty is reduced by such order, the shipper or exporter by whom any goods liable to the reduced duty are intended to be exported shall pay the reduced duty and in addition shall deposit with the Comptroller of Customs the difference between the duty payable prior to the date of the order and the duty payable LAWS OF ANTIGUA AND BARBUDA Export Duty (CAP. 162 3 under the order until the order expires as hereinafter provided.

8. Every order issued by the Cabinet under section 7 be Interim order to confirmed, shall be submitted to Parliament, and Parliament may by amended or resolution confirm, amend or revoke such order, and upon revoked by Parliament. publication of the resolution of Parliament in the Gazette the resolution shall have effect and the order shall then expire.

9. SOmuch of the duties as shall have been paid under refunded Excess duty to be when the order of the Cabinet as may be in excess of the duties expires. payable immediately after the expiry of such order shall be repaid to the persons who paid the same.

10. So much of any sums which have been deposited :;$.of in accordance with the proviso to section 7 as, together with the duty paid, shall be equal to the duties payable after the expiry of the order, shall be brought to account by the Comptroller of Customs as duties of customs, and the balance, if any, shall be refunded to the depositor.

1 . T h e provisions of this Act shall apply only to Exemption. articles which are the growth, produce or manufacture of Antigua and Barbuda. SCHEDULE No. Article Rate of Duty

1. Bartes-commercially pure ....... per ton one dollar

2. Cotton Lint-clean ................. per Ib. four cents :'I. 1,obsters ............................. per lb. fifty cents

4. Molasses - fancy ................ per 100 gals. sixty cents

5. Sugar ................................ per ton six dollars

0. Fish .................................. per lb. ten cents.