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ANTIGUA AND BARBUDA
THE REVENUE RECOVERY CHARGE ACT, 2010
No. 8 of 2010
[ Published in the Official Gazette Vol. XXX No. 42 Printed at the Government Printing Office, Antigua and Barbuda, The Revenue Recovery Charge Act, 2010 The Revenue Recovery Charge Act, 2010 THE REVENUE RECOVERY CHARGE ACT, 2010
ARRANGEMENT
Sections
Application of charge and administration of Act 13. Monies to be paid into Consolidated Fund The Revenue Recovery Charge Act, 2010 The Revenue Recovery Charge Act, 2010 Louise Lake-Tack,
ANTIGUA AND BARBUDA
THE REVENUE RECOVERY CHARGE ACT, 2010
No. 8 of 2010
AN ACT to provide for the imposition of a charge to be known as the Revenue Recovery Charge upon
all goods imported into Antigua and Barbuda and produced in Antigua and Barbuda and for incidental
and connected purposes.
ENACTED by the Parliament of Antigua and Barbuda as follows:
Short title
This Act may be cited as the Revenue Recovery Charge Act, 2010 and comes into force on June 26th,2010.
Interpretation
“ABST” means the Antigua and Barbuda Sales Tax; “charge” means the Antigua and Barbuda Revenue Recovery Charge established by section 3; “CIF” means the cost, insurance and freight value of the goods as landed in Antigua andBarbuda; “Comptroller” means the Comptroller of Customs under section 4 of the Customs (Control andManagement) Act, 1993; The Revenue Recovery Charge Act, 2010 “Customs Appeal Commissioners” means the persons appointed to be Customs AppealCommissioners under section 136 of the Customs (Control and Management) Act, 1993; the Government of Antigua and Barbuda or a department, division, or agency ofGovernment; an Antigua and Barbuda statutory body, agency, or authority; or a body, agency, or authority owned or operated by the Government of Antigua andBarbuda; “importer” means any owner or other person for the time being possessed of or beneficiallyinterested in any goods at and from the time of importation into Antigua and Barbuda until thesame are duly delivered out of the charge of the Comptroller of Customs; “Minister” means the Minister with responsibility for Finance; “officer” means an officer under the Customs (Control and Management) Act, 1993; and a person who is a mining operator or primary agricultural producer in Antigua and Barbuda; a person who assembles or manufactures goods in Antigua and Barbuda; and any business which supplies goods created from naturally occurring materials harvestedin Antigua and Barbuda.
3. Application of charge and administration of Act
(1) There is established the Antigua Barbuda Revenue Recovery Charge which shall, subject to apply to all goods imported into Antigua and Barbuda; and apply to all goods produced in Antigua and Barbuda.
(2) The Comptroller is responsible for the general administration of this Act.
(3) The Comptroller may delegate in writing a duty, power, or function conferred on him under this Act other than the power of delegation.
(4) A delegation by the Comptroller does not prevent the exercise of that power, duty, or function The Revenue Recovery Charge Act, 2010 (5) The Comptroller may, at any time, revoke in writing a delegation under this section.
The charge shall apply at the rate of 10% on all goods imported into or produced in Antigua andBarbuda.
5. Imported goods
The charge shall be assessed on imported goods on the CIF value at the point of import and paid byan importer, together with import duties, to the Comptroller.
6. Domestic goods
(1) A producer shall apply the charge to the value of his sales prior to the application of ABST and offset the amount of the charge incurred in that month and remit the balance to the Comptroller on amonthly basis.
(2) The Minister may, by Order published in the Gazette, establish the threshold for the volume of annual sales for which a producer is required to apply the charge.
7. False information
A person who provides false information to the Comptroller or an officer and that information is reliedupon for the assessment of the charge on goods, commits an offence and is liable on summaryconviction to a fine of ten thousand dollars and to imprisonment for a term of one year or to both.
8. Offences
(1) A person who contravenes a provision of this Act commits an offence and is liable— on summary conviction to a fine of ten thousand dollars and to imprisonment for a term ofone year or to both; or on conviction on indictment to a fine of fifty thousand dollars and to imprisonment for aterm of three years or to both.
(2) If an offence under this Act has been committed by a company, every person who at the time of was director or other similar officer of the company; or was acting or purporting to act in such capacity, is considered to have committed theoffence; The Revenue Recovery Charge Act, 2010 unless it is proved by that person, that the offence was committed without his knowledge or consent.
9. Compounding offences
(1) Subject to subsection (2), where a person has committed an offence under this Act, the Comptroller may at any time before conviction compound the offence and order the person to paysuch sum of money as the Comptroller thinks fit, not exceeding the amount of the maximum fine andany special penalty to which that person would have been liable if he had been convicted of theoffence.
(2) The Comptroller shall not exercise his powers under subsection (1) unless the person in writing admits that he has committed the offence and requests Comptroller to deal with the offence under thissection.
(3) An order made by the Comptroller under subsection (1) shall— be in writing and signed by the Comptroller; and the date on which payment is to be made or the dates on which instalments of thatsum are to be paid, as the case may be.
(4) The Comptroller shall attach the written admission and request referred to in subsection (2) to the order, and give a copy to the person who committed the offence.
(5) Where the order provides for payment by instalments and there is default in payment of any instalment, the whole of the balance then outstanding shall become due and payable forthwith.
(6) Where the Comptroller compounds an offence in respect of a person, that person shall not be liable to any prosecution or, as the case may be, any further prosecution in respect of the offence and,if any such prosecution or further prosecution is brought, it shall be a good defence for that person toprove that the offence has been compounded under this section and the provisions of the order undersubsection (1) have been complied with.
may be enforced in the same way as the judgment for the payment of the amount stated inthe order or the amount outstanding, as the case may be; shall, on production to any court, be treated as proof of the commission of the offence bythe person and of the other matters set out therein; and is final and shall not be subject to any appeal.
The Revenue Recovery Charge Act, 2010 10. Recovery of amounts due
Any amount due and payable to the Comptroller under this Act may be recovered by him in any courtof competent jurisdiction.
11. Exemptions from the charge
(1) The following are exempted from the application of the charge— entities with which the Government of Antigua & Barbuda has International AssistanceAgreements including the following— Caribbean Open Trade Support Foundation Inc (COTS); Caribbean Agricultural Research & Development Institute (CARDI); Eastern Caribbean Civil Aviation Authority; Embassy of the Peoples Republic of China; (vii) Organisation of American States (OAS); University of the West Indies – Open Campus, Antigua; Eastern Caribbean Central Bank Resident Representative Office; International Monetary Fund Resident Representative Office; and (xiii) Churches of Internationally Recognised Religious Organisations as approved by the Ministry of Ecclesiastical Affairs (Church includes Chapel, Mosque, Synagogueand other analogous descriptions); Government entities with the exception of the following— the St. John’s Development Corporation; the Antigua and Barbuda Development Bank; The Revenue Recovery Charge Act, 2010 supplies and imports of fuel, as defined under the following Customs Tariff Headings— 2710.10 – Motor spirit (gasoline) and other light oils and preparations; 2710.20 – Kerosene and other medium oils (excluding Gas Oils); 2711.00 – Petroleum gases and other gaseous hydrocarbons; imports of goods which will be consumed in the creation of other goods or servicesintended solely for export; supplies or imports of the items under the following Customs Tariff Headings— 4901.91 and 4901.999 - Books of Printed matter including but not limited to Encyclopaedias, Dictionaries, Text Books, Bibles butexcluding novels, periodicals, magazines, drawing andcolouring books, exercise books; 3004.101 to 3004.909 - Medicines in retail quantities including but not limited to Penicillin, Insulin, Aspirins, Paracetamol, CoughPreparations but not including vitamins; 3006.10 to 3006.60 - Pharmaceutical Goods including but not limited to Sterile catgut, blood grouping reagents, first aid kits anddental cements; a supply or imports of live animals or insects, other than domesticated animals generallyheld as pets; supplies or import of goods falling within one of the following categories of agriculturalinputs— hay, fodder, silage, and animal feed other than food for domesticated animalsgenerally held as pets; ventilated boxes and packing film specifically designed for use in transportingunprocessed agriculture products; The Revenue Recovery Charge Act, 2010 machinery and equipment specifically designed for agricultural or horticultural use,but only if the treatment of the supply as exempt has been approved by the Ministerresponsible for Agriculture; a supply or import of goods falling within one or more of the following categories offishing inputs— global positioning systems (G.P.S), compasses, very high frequency (V.H.F.) Radios,or other similar means for identifying the position or location of a fishing vessel orfor allowing communication from the fishing vessel to other persons; flare guns and flares, life vests, life rings, buoys and floats, and other similar safetyequipment for use on fishing vessels; (vii) monofilament fishing lines, gaffs, harpoons, spools, line haulers, and jigging reels; (viii) outboard engines up to 100 hp, inboard diesel engines, winches, and propellers, but only if the goods are to be used in carrying on a taxable activity and thetreatment of the supply as exempt has been approved by the Minister responsiblefor Fisheries; supplies or imports of the following pesticides, insecticides, herbicides, fungicides andother treatments approved for use in agriculture by the Ministry of Agriculture— INSECTICIDES
The Revenue Recovery Charge Act, 2010 The Revenue Recovery Charge Act, 2010 FUNGICIDES
The Revenue Recovery Charge Act, 2010 HERBICIDES
RODENTICIDE
FERTILISERS & PLANT HEALTH PRODUCTS
The Revenue Recovery Charge Act, 2010 FERTILISERS & PLANT HEALTH PRODUCTS
TOOLS AND EQUIPMENT
(2) The Minister may, by Order published in the Gazette, exempt a person from payment of the 12. Appeals
(1) The Comptroller has the power to determine a dispute against the charge to be paid under this Act in the manner provided under section 135 of the Customs (Control and Management) Act, 1993.
(2) The Customs Appeal Commissioners have the power to determine an appeal against a decision of the Comptroller in the manner provided under section 137 of the Customs (Control and Management)Act, 1993.
The Revenue Recovery Charge Act, 2010 (3) An appeal against a charge assessed to be paid under this Act shall be made in the same manner and shall follow the same procedure as that provided under Part XII of the Customs (Control andManagement) Act, 1993.
13. Monies to be paid into Consolidated Fund
All monies collected under this Act shall be paid into the Consolidated Fund.
14. Regulations
(1) The Minister may make regulations for the better carrying into effect of the provisions of this (2) Regulations may prescribe offences for breach of the Regulations, and for penalties for those breaches, but the penalties may not exceed a fine of five thousand dollars and imprisonment for a termof six months.
15. Resolution of the Parliament
An Order made under sections 6 or 11 Regulations made under section 14 are subject to the affirmativeresolution of the Parliament.
16. Repeal
The Customs Service Tax Act, Cap. 128 and the Customs Service Tax (Continuation) Act, Cap. 129 arerepealed.
Passed by the House of Representatives on D. Gisele Isaac-Arrindell,
Hazlyn M. Francis,
T. Thomas,
T. Thomas,
Clerk to the House of Representatives.

Source: http://laws.gov.ag/acts/2010/a2010-5.pdf