Tax Legislation

Customs Act CAP 20.04 Revised Edition of 2020 Page best viewed with Acrobat Reader

SECTIONS

-Sections
PART I -Preliminary

PART II  

-Administration
PART III -Customs Controlled Areas
PART IV -Arrival and Departure
PART V  -Importation

PART VI  

-Exportation and Loading
PART VII  -Coastal Trade

PART VIII  

-Warehousing

PART IX   

-Duties, Refund and Drawbacks
PART X -Record Keeping

PART XI

-Prohibited and Restricted Goods
PART XII -Goods of Community Origin
PART XIII -Powers
PART XIV -General Offences
PART XV -Forfeiture and Sale of Goods
PART XVI -Administrative (Customs) Proceedings
PART XVII -Court Proceedings
PART XVIII -Proof in Proceedings
PART XIX -Agents, Customs Brokers, Etc.
PART XX -Miscellananeous
SCHEDULES - Schedules


Customs Legislation and Other Relevant Legislation


Year - 1974 / No.22 -An Act to Exempt the Customs Duty
Year - 1984 / No.19 -Sports Goods and Equipment
Year - 1997 / No.4 -Personal Computers and Parts (Exemption of Duty)
Year - 1997 / No.12 -Personal Computers and Parts (Exemption of Consumption Tax)
Year - 2002 / No.1 -Trade (Bottles and Cans Deposit Levy) Act, 2002.
Year - 2002 / No.7 -Prohibitions and Restrictions
Year - 2002 -Hotels Aid Act (Revised Edition)
Year - 2002 -Cadavers (Importation) Act (Revised Edition)
Year - 2002 -Customs Duties (Dumping and Subsidies) Act (Revised Edition)
Year - 2004 / No.10 -Section 12 of the Customs ( Control and Management ) Act, No. 4 of 1992,    Amended by S.R.O. # 10 of 2004 to Appoint & Name Customs Ports of Entry.
Year - 2005 / No.10 -Amendment of Heading Numbers 19.02, 2202.101 and 22.03 in respect of pasta,    aerated beverages and beer made from malt, respectively
Year - 2007 / No.1 -Immigration (Common CARICOM ED) Forms Regulations
Year - 2007 / No.2 -The Customs (Prescription of Customs Declaration Forms) Regulation
Year - 2007 / No.4 -Customs (Advance Passenger and Cargo Information) Regulations
Year - 2009 -Firearms Act (Revised Edition)
Year - 2009 -Customs Tariff Act (Revised Edition)
Year - 2010 / No.4 -Excise Tax Act, 2010.
Year - 2013 -Agreement on Trade Facilitation
Year - 2017 / No. 1 -Advance Passenger Information Act, 2017
Year - 2017 -Environmental Levy Act (Revised Edition)
Year - 2017 -Duty Free Shops (Licensing and Taxation) Act (Revised Edition)
Year - 2017 -Electronic Transactions Act
Year - 2017 -Electronic Crimes Act (Revised Edition)
Year - 2017 -Value Added Tax Act (Revised Edition)
Year - 2020 -Drugs (Prevention Abatement of the Misuse and Abuse of Drugs) Act (Revised Edition)
Year - 2020 / No. 9 -Emergency Powers (COVID-19) (No.2) Regulations, 2020
Year - 2020 -Fiscal Incentives Act (Revised Edition)
Year - 2020 -Proceeds of Crime Act (Revised Edition)
Year - 2020 / No. 12 -Advance Cargo Information Act, 2020
Year - 2025 / No. 3 -Plastic Waste Reduction Bill, 2025
Year - 2025 / No. 3 -Plastic Waste Reduction Bill, 2025 (Arrangement)
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