Antigua and Barbuda

Consumers in Antigua and Barbuda not only import used vehicles but new ones as well. However, even in this small twin island state, the racing fraternity is large and these drivers are fascinated with cars from the 90s, making them widely popular. Because the taxes in Antigua and Barbuda vary from year to year, it is always wise to check to see if there were any changes made to the procedures and taxes by checking the following link to the government website: www.customs.gov.ag/index.php/trade/vehicle_import.

The twin island state has two main ports of entry, namely the V.C. Bird International Airport and the Deep Water Harbor located in St. John's. However, the latter is the preferred choice when it comes to importing vehicles. The Harbor is located in the west of the city and is the first port of entry reached when coming by boat through St. John's City. Before importing a vehicle (new/used) into Antigua, one would need to have the following documents in order: Import license from the Ministry of Trade, Refrigerant form from the National Ozone Office within the Ministry of Trade, Invoice, Bill of Lading, Environmental Levy form.

Using the Invoice and Bill of Lading, the Customs Broker will prepare the Customs Declaration Forms. The vehicle will then be examined to determine the cost, quality, and type of refrigerant once the warrant/form has been submitted from the transit shed to the valuation officer. Once that process has been completed, the refrigerant form will be taken by the broker to the National Ozone Office for approval and documentation. The Environmental Levy form is collected. The waiver is based on the age of the vehicle and can be obtained through the Minister of Agriculture at the Ministry of Agriculture.

The Levy is calculated as follows: Vehicles up to one year old, a rate of EC$1,000.00. Used vehicles over one year old, EC$4,000.00.

With supporting documents, the forms can now be submitted to Customs for processing and for the necessary taxes to be collected and duties to be applied. Upon payment, the Broker takes the form to be stamped by the Port Authority, located within Deep Water Harbor. After this process, the warrant is taken to the Deep Water Harbor Transit Shed where the Customs Officer will verify if payment has been made. The documents will then be stamped and given to Port Authority, who is responsible for releasing the vehicle from the Port.

If concession is applicable, one will need to obtain the necessary stamps and signature from the appropriate authorities, i.e., Cabinet, Antigua & Barbuda Investment Authority, and the Minister of Finance.

The following are the general tax information that is applied to the importation of vehicles: The Antigua and Barbuda Sales Tax (ABST) is 15%. This, however, does not apply to other importation of goods such as agriculture. Customs service tax can be from 1% up to 10%. Foreign exchange levy is 1% on foreign purchases. Stamp tax is 2.5% or 3% based on the CIF value.

For any other information or clarification, visit the following link: http://www.gistnet.com/cidb-sample/sa-ag.import.html.

Duties and taxes are based on the Customs Value of the vehicle. This includes the cost, insurance, and shipping cost. The duties and taxes paid are determined by the applicable Tariff Code and Customs Procedure Code.

The following are policy guidelines for duty-free concessions on Motor Vehicles: Duty and tax concession will be applied to a vehicle with a value of no more than EC$60,000 or the first EC$60,000 price of the vehicle. An individual or institution can only be given the duty/tax concession in respect of a vehicle every five years. An individual or institution is required to submit yearly proof from the Ministry of Finance, the Antigua and Barbuda Transport Board, and Comptroller of Customs that they are still the owner of the vehicle(s) for which the concessions were given. Should the vehicle be sold within three years of receiving the concessions, the individual/institution will be required to remit the relevant duties and taxes payable in respect of the vehicle.

As stated previously, Antiguan drivers, such as drag racers, have a deep love and appreciation for cars from the 90s. Most of these cars have originated out of Japan through online dealerships. During the drag racing season, races were held at the John I Racing Track. However, the Antigua and Barbuda Drag Racing Association acquired a new piece of land to the east of the Sir Vivian Cricket Grounds, which has a better stretch of road for racing. For more information about the ABDRA, visit: https://www.facebook.com/pages/Antiguastreetzcom/364098930524.

The following are some of the cars imported into the country: Toyota: Altezza / Corolla, Yaris / Runx, MR-2 / MR-S. Honda: Accord / Integra Civic. Nissan: Skyline / 180SX Urvan. Mitsubishi: Evolution. Subaru: Impreza WRX Forester / Legacy.

Brysons Shipping Agency: P.O Box 162, Long Street, St. John's, Antigua, WI. Tel: (268) 480-1240, Fax: (268) 462-0170, Website: http://www.laparkan.com, E-mail: bryship@candw.ag. Jasco Agencies Ltd.: P.O Box 2750, St. John's St, St. John's, Antigua, WI. Tel: (268) 462-9521/2/3, Fax: (268) 462-9524, E-mail: jasco@candw.ag. Consolidated Forwarders Ltd.: P.O Box 2478, Friars Hill Road, St. John's, Antigua, WI. Tel: (268) 480-1100, Fax: (268) 480-1120, E-mail: carifor1@candw.ag. Caribbean Maritime Services: P.O Box 120, Scott's Hill, St. John's, Antigua, WI. Tel: (268) 462-1224/5, Fax: (268) 462-1227, E-mail: caribms@candw.ag.

Carib Seas: P.O Box 1267, North St. & Wapping Lane, St. John's, Antigua, WI. Tel: (268) 462-4863/4, (268) 462-5913/4, Fax: (268) 462-4864, E-mail: caribsea@candw.ag. Tropical Shipping: P.O Box W1310, Millburn House, Old Parham Road, St. John's, Antigua, WI. Tel: (268) 562-2934, Fax: (268) 562-2935, Website: http://www.tropicalshipping.com, E-mail: schartz@tropical.com.

Vernon Edwards: P.O Box 82, Crn. Thames & Long Sts., St. John's, Antigua, WI. Tel: (268) 462-2034, (268) 462-3559, Fax: (268) 462-2035, E-mail: vedwards@candw.ag. Walker's Trading Agency: P.O Box 506, North Street, St. John's, Antigua, WI. Tel: (268) 462-4121, (268) 462-4122, E-mail: wtrading@candw.ag. Mr. Alston Zachariah: Tel: (268) 461-4901, Cell Phone: (268) 774-7070.

As one of the best natural harbors in the region, the Deep Water Harbor, located in Antigua, has been capitalized upon with over $22 million invested into it. This investment brought its facilities up to the standards required by major cruise ships. The renovation was completed five years ago by dredging St. John's Harbor to 35 feet, which widened the channel into the harbor. The Deep Water Harbor handles all cargo imported into the country. The Port Authority is looking into further renovations, which are expected to start next year.