In keeping with the Free Trade & Processing Zone Act, No. 12 of 1994 and the Antigua and Barbuda Free Trade and Processing Zone Regulations Governing Licencees, the following are the procedures for licensed companies in the Free Trade Zone to apply for duty and tax exemptions:
1.0 AUTHORIZATION FOR DUTY FREE CONCESSIONS
Companies, which are licensed by the Free Trade and Processing Zone are afforded duty and tax exemptions on items imported for the use of their business within the jurisdiction of the Antigua & Barbuda Free Trade and Processing Zone or Satellite Zone.
In order to receive exemptions on items imported into Antigua & Barbuda, a Customs Declaration document for the items must be submitted for the authorization and approval of the Commissioner of the Free Trade and Processing Zone.
2.0 STANDARDS FOR OBTAINING CUSTOMS EXEMPTIONS
A Customs Declarations document for the clearing of imported items, which are accorded duty and tax exemption under the Free Trade & Processing Zone Act, 1994, must be presented to the Commissioner for approval and affixing of the official stamp of the Commission. Under normal conditions the processing time is three (3) days maximum.
Excerpt from Antigua and Barbuda Free Trade and Processing Zone Regulations Governing Licensees, Section 7, Exemptions And Procedure For Obtaining Customs Exemptions:
(1) Warrants for clearing items which are accorded duty and tax exemption under the Free Trade and Processing Zone Act, 1994, must be presented to the Commissioner for approval and affixing of the official stamp of the Commission. Under normal conditions the processing time is three (3) days maximum.
(2) All invoices and other documentation required by the Customs, which include the certified value and the declaration regarding the use of the item by the company doing the importation must be submitted along with the warrant.
(3) All imports entering Antigua and Barbuda under the authority of the Free Trade and Processing Zone Commission must be consigned to the licensee and must be kept at all times on the licensed premises of the business operations of the Licensee and are subject to periodic inspection and review by the Commission.
(4) An inventory of such imports must be presented to the Commission quarterly or upon request and the Commission reserves the right to check and certify the information presented in the inventory.
3.0 COMPLETED CUSTOMS DECLARATION - FREE TRADE & PROCESSING ZONE REQUIREMENTS
1. Value Certification
This is a notation placed on either the invoice or customs declaration document by the Customs Department, which indicates that the items received at the port corresponds with the information shown on the invoice.
A clear, legible original invoice from the company from which the items were purchased must be submitted. This invoice must bear the name and address of the company from which the items were purchased and show the purchased items being billed to the Company for which the declaration is prepared. The name of the Company shown on the invoice must be the same as that displayed on the company's license certificate.
4.0 WARRANTS PROCESS
(1) A completed customs declaration document bearing the value certification of the Customs Department along with the original invoice and other documentation required by the Customs Department is delivered to the Free Trade & Processing Zone.
(2) Each customs declaration document, which must be processed by the Free Trade Zone, is reviewed before acceptance. Once a customs declaration document is accepted, its particulars are recorded into a logbook, which notes the date and time at which it was delivered. The signature of the person who delivers the document is required.
(3) Processing then begins. If all is in order, the necessary signatures are affixed to the customs declaration document and a copy of the document is made. If there is a query either the broker or the Company will be contacted.
(4) Customs declaration documents are usually processed expeditiously barring any un-foreseen circumstances.
(5) Processed customs declaration documents bear the official stamp of the Free Trade Zone along with the date and the signature of the Commissioner. These documents are then presented to the Customs Department for processing and final delivery of the imports.
(6) Upon collection of the processed customs declaration document from the Free Trade and Processing Zone, the date and time at which the document is collected by the Broker / Company Agent is also noted in the logbook, which recorded the date, and time at which the document was delivered for processing. The signature of the person who collects the processed document is required.
4.0 REQUIRED SECTIONS TO BE COMPLETED ON WARRANT
Further information on the procedures established by the Customs Department for clearing imported items can be obtained from the Customs Department, Lower Church Street, St. Johns, Antigua. Telephone 562-2976, 562-2975 or 462-0026