The Environmental Levy Act, no. 3 of 2001, Chapter 20.10

Environmental Levy Act CAP. 20.10 1 Revision Date: 31 Dec 2017 LAWS OF SAINT CHRISTOPHER AND NEVIS ST. CHRISTOPHER AND NEVIS CHAPTER 20.10 ENVIRONMENTAL LEVY ACT* Revised Edition showing the law as at 31 December 2017 This is a revised edition of the law, prepared by the Law Commission under the authority of the Law Commission Act, Cap. 1.03. This edition contains a consolidation of the following laws— Page ENVIRONMENTAL LEVY ACT 3 Act 3 of 2001 … in force 1st January 2001 Amended by: S.R.O. 12/2005 Amended by: Act 17 of 2010 Printed under Authority by The Regional Law Revision Centre Inc. ANGUILLA * The short title of this Act was formerly the Environmental Levy (Used Motor Vehicles) Act Published in 2019 Consolidated, Revised and Prepared under the Authority of the Law Commission Act, on behalf of the Government of Saint Christopher and Nevis by The Regional Law Revision Centre Inc., P.O. Box 1626, 5 Mar Building, The Valley, AI-2640, Anguilla, West Indies. Available for purchase from— Attorney General’s Chambers, Government Headquarters, P.O. Box 164, Church Street, Basseterre, St. Kitts, West Indies Tel: (869) 465-2521 Ext. 1013 Tel: (869) 465-2127 Fax: (869) 465-5040 Email: attorneygeneral@gov.kn © Government of Saint Christopher and Nevis All rights reserved. No part of this publication may be reproduced in any form or by any means without the written permission of the Government of Saint Christopher and Nevis except as permitted by the Copyright Act or under the terms of a licence from the Government of Saint Christopher and Nevis. Environmental Levy Act CAP. 20.10 3 Revision Date: 31 Dec 2017 LAWS OF SAINT CHRISTOPHER AND NEVIS CHAPTER 20.10 ENVIRONMENTAL LEVY ACT ARRANGEMENT OF SECTIONS 1. Short title 2. Interpretation 3. Administration 4. Environmental Levy SCHEDULE: Environmental Levy CHAPTER 20.10 ENVIRONMENTAL LEVY ACT AN ACT TO MAKE PROVISION FOR THE IMPOSITION OF ENVIRONMENTAL LEVY ON THE IMPORTATION OF MOTOR VEHICLES. (Amended by Act 17 of 2010) Short title. 1. This Act may be cited as the Environmental Levy Act. (Amended by Act 17 of 2010) Interpretation. 2. In this Act, unless the context otherwise requires— “Comptroller” means the Comptroller of Customs as appointed under the Customs (Control and Management) Act, Cap. 20.04; “Minister” means the Minister responsible for Finance; “motor vehicle” means any mechanically propelled vehicle manufactured or adapted for use on roads. Administration. 3. This Act shall be administered by the Comptroller. Environmental Levy. 4. (1) There is imposed on all motor vehicles imported into Saint Christopher and Nevis an environmental levy as provided in the Schedule. (2) The levy imposed by subsection (1) shall be collected by the Customs Department and paid into the Consolidated Fund. (3) Save as permitted by or under this Act or any other enactment relating to customs, no imported motor vehicle shall be delivered or removed on importation until the importer has paid to the proper officer an environmental levy chargeable thereon, and that levy shall, in the case of a motor vehicle of which entry is made, be paid on making the entry. (Amended by Act 17 of 2010) (4) The Minister may by Order, published in the Gazette, amend the Schedule. 4 CAP. 20.10 Environmental Levy Act Revision Date: 31 Dec 2017 LAWS OF SAINT CHRISTOPHER AND NEVIS SCHEDULE (Section 4(4)) ENVIRONMENTAL LEVY 1. Environmental Levy imposed on used motor vehicle imported— (a) more than two years but less than four years after the date of manufacture, $3,500; and (b) four years or more after the date of manufacture, $5,000. (Replaced by S.R.O. 12/2005 and amended by Act 17 of 2010) 2. Environmental Levy imposed on new motor vehicles imported, $1,000. (Inserted by Act 17 of 2010)