## 1aiaea2023001 - Preface ## Source details **Canonical URL:** [1aiaea2023001 - Preface](https://www.imf.org/-/media/files/publications/cr/2023/english/1aiaea2023001.pdf) ## Other formats - [Markdown version](/-/media/files/publications/cr/2023/english/1aiaea2023001.pdf.md) - [Structured JSON version](/-/media/files/publications/cr/2023/english/1aiaea2023001.pdf.json) --- ### Mission overview - CARTAC conducted a two week remote mission to Anguilla between October 11th and October 21st, 2022. - The mission followed an earlier CARTAC mission in April 2022 that reviewed Anguilla's customs legislative framework and proposed modernization recommendations. - Mission objectives: - Enact new customs legislation based on the CARICOM model legislation and aligned, where appropriate, with the WTO TFA and WCO SAFE Framework. - Incorporate provisions for a trusted trader program (TTP) and other modern customs practices. - Mission team: Ms. Fanny Euran (FAD contracted legal expert) and Mr. Grenville John (Tax administration Advisor). - Stakeholder engagement included officials from the Ministry of Finance, the senior management team of the Customs and Excise Department, Mr. Keil Connor (Comptroller of Customs), and support from Mr. Stephen Mendes (CARTAC Regional Resident Customs Adviser). ### Executive summary — key findings and analysis - Existing customs legal framework is outdated and lacks the foundation to support customs modernization, revenue targets, and trade facilitation objectives. - The Ministry of Finance (MoF) considers modernizing customs legislation a very high priority and seeks new legislation by the end of April 2023. - Recommended legislative approach: - Base the Customs Act on principles rather than detailed, prescriptive procedures. - Define specific operational requirements and procedures in Regulations or published Directives to retain flexibility for future amendments, automation, and risk mitigation. - The mission prepared a framework for a new Customs Act aligned with: - CARICOM model legislation for customs, - WTO TFA, - WCO SAFE Framework, - WCO Revised Kyoto Convention (RKC), - GATT Customs Valuation Code and other international obligations and good practices. - Modern customs administration objectives emphasized: - Move to a more efficient and informed administration of customs controls. - Increase trader compliance and focus controls on high-risk shipments. - Simplify and expedite release and movement of low-risk consignments through automation and risk management. - Proposed statutory additions include: - Automation of customs procedures, - Information sharing between customs, fiscal and law enforcement agencies, and foreign customs administrations (enabled by legislation, CMAAs, and MOUs), - Implementation of risk management principles, - Confidentiality and disclosure obligations, - Advance rulings, single window, pre-arrival processing, and principles on fees and charges. ### Background and prior work - April 2022 CARTAC TA provided a gap analysis showing the current law does not support a risk-based approach or post-clearance control techniques. - April 2022 recommendations included enacting a new modern legal framework compatible with CARICOM, WTO TFA, WCO SAFE, RKC, and international best practices. - Draft special provisions were developed for: - Authorized Economic Operators / Trusted Trader Program (AEO/TTP), - Representation and customs brokers, including licensing, procedures, obligations, liabilities, optional use of brokers, and optional authorization of in-house customs agents. - The mission prepared a synoptic table (color-coded: red = required; yellow = recommended; green = suggested) summarizing required, recommended, and suggested additions to the Customs Act. ### Activities undertaken during the mission - Prepared a framework for a Customs Act in line with April 2022 recommendations and international instruments (CARICOM model, WTO TFA, WCO SAFE, WCO RKC, GATT Customs Valuation Code). - Drafted a proposed Customs Act annexed to the report and produced a synoptic table with color coding to indicate priority of proposed provisions. - Considered good international practices to accommodate foreseeable evolutions for customs: - Advance passenger and advance cargo information (APIS, ACIS), - Electronic payment and record-keeping requirements, - Identification of declarations and interactions using traders’ tax identification numbers, - Use of technology and automated procedures (ASYCUDA World referenced). - Drafted provisions for authorized economic operators / trusted trader program, representation, and customs brokers based on WCO studies and international models, recommending operational details be specified in Regulations or Directives. ### Implementation challenges and capacity considerations - Major challenges for Customs include scaling institutional capacity to implement new Act provisions (e.g., advance rulings, TTPs, broker regimes, drafting and enforcing Regulations) at the same time the Act comes into force. - A steep learning curve and need for training for Customs staff is anticipated to enable, administer, and enforce the legislation. - Full automation of customs procedures and implementation of risk management principles are essential but challenging; automation is the foundation of customs modernization. - Recommendation to stagger implementation of certain provisions after enactment to allow attainment of requisite institutional capacity. ### Key recommendations (Box 1) - Enact a new updated and modern Legal Framework for Customs, compatible with the CARICOM model legislation, and aligned with WTO TFA, WCO SAFE Framework, the RKC and best practices as presented in the draft Act annexed to the report. - Draft and enact the necessary Regulations to support the Act and implement them into force simultaneously with the Act. - Following enactment of the Act, stagger implementation of certain provisions to allow attainment of requisite institutional capacity. - Review the existing penalty structure to update penalties so they are commensurate to the degree and severity of the breach, dependent on the facts and circumstances of the case, and compliance oriented. - Conduct a briefing session with senior management of Customs to present the outcome of the work, ensure understanding of proposed changes, and brief other stakeholders on findings, approach, and scope of the draft Act. *IMF | CARTAC Anguilla — Preface (1aiaea2023001)* --- ### Part 2 – Administration: statutory powers, governance, transparency, confidentiality, fees and IT ### Authority and institutional powers and Comptroller functions - Governor in Council authority to issue, amend or repeal Regulations for the implementation, application, operation and interpretation of the Customs Act; Regulations published in the Gazette and have force of law. - Comptroller powers: - issue, amend or repeal Directives to determine structure, competency, powers, responsibilities and duties of personnel in the customs administration; - issue, amend or repeal Directions, policies, guidelines and SOPs; - be charged with the duty of collecting and accounting for and otherwise managing the revenue of customs and be responsible for administration of this Act and any other enactment relating to any assigned matter. - Delegation: - Acts required of the Comptroller may be done by any officer authorised by the Comptroller. - If the post of Comptroller is unfilled, prior authorisations continue until revoked. - Failure to return written authority when required is an offence liable to a fine of $10,000. ### Fees, charges and financial provisions - Principles on Fees and Charges: Shall be limited in amount to the approximate cost of the services rendered. (4-A) - Fees and charges for customs processing shall be published in the Official Gazette, indicating reason, responsible authority and time and form of payment. - Fees shall not be applied for performance of customs controls during official working hours or for provision of information by customs authorities upon request, unless specific expense incurred. ### Transparency, publication and stakeholder engagement - Publication and availability: Publication on internet of relevant information (legislation, procedures, formats, hours of service, etc). (10-D) - Enquiry points: Obligation to maintain enquiry points to answer reasonable questions on customs matters. (10-D) - Opportunity to comment: Provide opportunities and an appropriate time period to comment on proposed introduction or amendment of new legislation. (10-D) - Advance publication: Make revised information readily available well in advance of entry into force to enable stakeholders to take account of changes (10-D). - Consultation: Mechanism to regularly communicate with traders and stakeholders. (10-D) - Provision of information by customs: Any person may request information concerning application of customs legislation; requests may be refused where not related to envisaged international trade activity (10-E). ### Confidentiality, information sharing and collaboration - Confidentiality and non-disclosure: Information in customs declarations and supporting documents regarded as confidential; disclosure prohibited except as authorised. (5) - Permitted disclosures include: - to Anguilla Tax Administration, other government agencies or law enforcement agencies in accordance with a signed Memorandum of Understanding with Customs; - to foreign customs or competent authorities within framework of international agreement to which Anguilla is a Party; - to a court of competent jurisdiction; or - to any person with consent of owner, importer or exporter. - Offence for disclosure contrary to section: punishable on summary conviction and liable to a fine in accordance with the Regulations. - Authority to enter into information sharing agreements and MOUs with domestic and foreign agencies to promote cooperation and combat customs and cross-border offences. (10-A) ### Risk management, facilitation and electronic systems - Risk Management: Customs controls should primarily be based on a Risk Management System to concentrate controls on high-risk consignments and expedite release of low-risk consignments. (10-C) - Automated exchange of information: Use of electronic means for exchange of information, submission of entries and supporting documents, applications, decisions and rulings; include tax identification number of traders. (10-F) - Single window: The customs administration shall establish and maintain a single window system. (10-F) - Customs Automated System: ASYCUDA shall be used for submission and processing of manifests, customs declarations, and other procedures; authorized user registration with authentication code or electronic signature required; traders shall provide their tax identification number and be in compliance with customs and fiscal obligations. (10-G) - Data messages: Transmission using authorization code/electronic signature is evidence of transmission by the authorized user; electronic records are admissible as prima facie evidence. Messages and records shall be stored for a period of not less than 5 years. (10-H) ### Rulings, authorized operators, and external controls - Advance Rulings: - Legal basis to issue, modify or revoke advance rulings on tariff classification, origin of goods and other matters determined in Regulations. (10-I, J, K) - Customs shall issue rulings as expeditiously as possible and in no case later than 120 days after obtaining all necessary information. (10-J(1)(b)) - Advance rulings valid for a period of one (1) year from date they take effect. (10-J(2)) - Rulings may be modified/revoked for changes in law, facts, misrepresentation or judicial decision; protections exist for holders who acted with reasonable care and good faith. (10-K) - Authorized Economic Operators / Trusted Traders (AEO/TTP): - Creation of AEO / TTP statute with criteria including absence of serious infringements, control of operations, financial solvency, and professional competence. (10-L) - AEO safety component requires security and safety measures for international supply chain. (10-L(2)) - Customs shall verify applicants by conducting an audit at their premises. (10-L(3)) - AEO benefits include reduced documentary requirements, reduced inspections, rapid processing, deferred payment, use of reduced guarantees, single declarations for period, clearance at premises, and priority inspection. (10-M) - Customs may suspend or cancel AEO status with notice and at least 10 days to respond. (10-N) ### External trade controls and currency reporting - Obligation to comply with legislation governing external trade, external financial relations, flow of currency or negotiable monetary instruments, and anti-money laundering and terrorism financing laws. (10-O) - Any person arriving or departing Anguilla carrying more than $10,000 US dollars in currency or negotiable monetary instruments must file a Report of International Transportation of Currency and Monetary Instruments at any port of entry or departure at time of entry or departure in accordance with the Regulations. (10-O(2)) - Family members cannot divide currency to avoid declaration. (10-O(3)) - Failure to declare > $10,000 US dollars may result in forfeiture and civil and/or criminal penalties. (10-O(4)) ### Obligations of persons, representation and intermediaries - Provision of information: Persons must provide requested information; responsible for authenticity and accuracy of information and documents. (10-P, 10-Q) - Representation: Declarant may self-file or use a licensed customs broker or authorized in-house customs agent; designation and revocation by electronic means. (10-R) - Customs brokers: - Licensing, obligations, security requirements, joint and several liability with declarant for duties and taxes when acting as broker. (10-S, 10-T) - In-house customs agents: - Authorization for corporate employees with eligibility criteria, security and electronic transmission capability requirements. (10-U, 10-V) - Cancellation/revocation: Monitoring and procedures for suspension/cancellation with notice and 10 days to respond. (10-W) --- ### Parts 3–8; Parts 10–14 — Selected substantive procedures, controls, penalties and dispute resolution ### Arrival, departure, and customs clearance process - Advance Passenger and Advance Cargo Information: Masters/commanders must provide advance passenger and advance cargo information in electronic form within time prescribed in the Regulations. (18-A; PART 3 / PART 4) - Notification of expected arrival: Master must notify Comptroller not less than one working day before arrival; failure liable to a fine of $1,000. (Section 22) - Report inwards: - Masters of vessels exceeding 100 net tonnes must deliver report within 24 hours before arrival; failure liable to a fine of $10,000. (Section 23) - Amendments allowed within specified short time windows for errors if not knowing/reckless; specified amendment windows: 12 hours for vessels exceeding 100 net tonnes; 6 hours for aircraft. (Section 23) - Customs declaration submission: - Declarations and supporting documents shall be submitted electronically and shall contain the tax identification number of the importer or exporter and the authorization or licensing number of the customs agent or customs broker. (23-B) - Legal basis for oral, simplified or provisional declarations; pre-arrival processing; electronic payment. (23-B) - Acceptance by electronic system upon conditions; declarant may amend accepted declaration subject to limits (e.g., not after intent to examine, identification of inaccuracies, or release). (23-C, 23-D) - Examination, sampling and selectivity: - Automated selectivity control based on risk management shall determine goods subject to examination. (23-G) - Examinations may be outside customs premises and official hours; use of non-intrusive inspection equipment and coordination with other agencies encouraged. (23-G) ### Post, express shipments and warehousing - Express shipments: - Express delivery companies must be authorized and provide guarantees; simplified procedures for express shipments with advance electronic submission and expedited release. (PART 5) - Time limits: express delivery company shall have a period of six hours after receipt of goods in designated customs area for separation and submission of simplified goods declaration; failure requires transfer to temporary or customs warehouse. (PART 5) - Obligations for identification, manifests, separation, and liability for non-compliance and corrections within a maximum period of five hours for manifest differences. (PART 5) - Warehousing: - Comptroller may approve customs warehouses, impose conditions, revoke approvals, and set rent and security; special facilities for dangerous goods (section 50, 50-A). - No warehoused goods may remain warehoused for longer than 2 years except as permitted; goods remaining shall be entered for re-warehousing, home use, or re-export. (Section 52) - Offences related to warehousing carry fines of $1,000, $5,000, $10,000, or higher, and goods liable to forfeiture depending on the breach. (Sections 53–63) ### Duties, valuation, tariff classification, origin and duty‑free zones - Determination of duties: - Duty shall be raised, levied, collected and paid into the Consolidated Fund on all imported goods at rates set forth in the ICT. (Section 64) - Duty payable acceptable in East Caribbean currency, US dollars, or guaranteed bank drafts/cheques. (Section 64(4)) - Payment, security and refunds: - Comptroller may allow delivery on security where duty cannot be ascertained; refunds for excess duties are provided with rules and potential interest. (Sections 65, 68-B) - Customs debt: - Customs debt incurred on acceptance of customs declaration; rules for debts at import, export and through non‑compliance; limitation period of 5 years for notification of customs debt. (69-A to 69-F) - Customs valuation and GATT Customs Valuation Code compliance: - Transaction value is primary method (section 82-B); adjustments per section 82-C; fallback methods include identical goods (82-D), similar goods (82-E), deductive (82-G), computed (82-H), and residual (82-I). - Reasons to doubt declared value: customs may request further information and communicate grounds before final decision. (82-K) - Tariff classification: - Use of CARICOM Common External Tariff and the Harmonized Commodity Description and Coding System; General Rules of Interpretation apply. (82-M, 82-N) - Origin and duty free zones: - Rules of origin include non-preferential and preferential; customs may appoint duty free zones, set conditions and supervision. (82-O to 88-D) - Duty free shops: licensing, inventory and export controls; inventories must be reconcilable and available to customs on request. (88-E, 88-F) ### Powers, offences, search, seizure and penalties - Search, seizure and detention powers: - Broad powers to search premises, vehicles and persons where reasonable grounds exist; detailed procedural protections for searches of persons (same sex search, minors, right to review). (Sections 98–100-A) - Officers may use aids including dogs and imaging equipment for preliminary searches. (100-B, 105-E) - Arrest powers: officers or police may arrest persons suspected of offences; reporting to Comptroller required if arrested by police. (101) - Penalties (selected exact amounts and terms preserved): - Failure to comply with duties, reporting or entry requirements: fines of $1,000, $5,000, $10,000, $20,000, or higher depending on offence; imprisonment terms up to 2 years in multiple sections; enhanced penalties for controlled drugs including fines of $250,000 and $500,000 and imprisonment up to 20 years in specified sections (e.g., 31(2), 63(5), 119(3), PARTS addressing drug offences). - Computer-related offences: section 121 summary conviction liable to a fine of $50,000 or to imprisonment for a term of 6 years, or to both. - Unauthorized removal of locks/seals: fine of $10,000 or 3 times value of goods, whichever is greater. (120) - Unauthorized disclosure of confidential information: punishable on summary conviction and liable to a fine in accordance with the Regulations. (Confidentiality provisions) - Forfeiture: - Goods, vessels, aircraft, vehicles, containers and other things used to facilitate forfeitable goods are liable to forfeiture; provisions include procedures for seizure, notice of seizure, claims and condemnation under Schedule 3. ### Legal proceedings, appeals and recordkeeping - Institution of proceedings and limitations: - Proceedings commenced by order of the Comptroller and in name of an officer; time limit for criminal proceedings is 5 years from commission of offence. (122, 123) - Appeals: - Right to appeal to the Comptroller and thereafter to Customs Appeal Commissioners and the Customs Appeal Commission; appeals to Commissioners within 30 days; Commission hearings de novo with powers to summon witnesses and require documents; rights of further appeal to High Court and Court of Appeal on questions of law. (Sections 138–140, 139-A) - Payment effects on appeal: where decision increases duty appellant pays increase; where decreased, Comptroller authorises payment within 30 days unless appeal lodged. (Appeal provisions) - Record keeping and electronic documents: - Records must be kept in English in Anguilla for a period of 5 years from transaction date; electronic records admissible; failure to keep or produce records is an offence with fines (e.g., $10,000). (142-A to 142-D; Part 14) - Messages and system records stored for not less than 5 years. (10-H(3)) --- *Source: 1aiaea2023001 — Preface and selected excerpts from the Anguilla Customs Act R.S.A. c. C169 as provided in the source content.* ### Preface ................................................................................................................ ### 1aiaea2023001 - Preface ### Mission overview - CARTAC conducted a two week remote mission to Anguilla between October 11th and October 21st, 2022. - The mission followed an earlier CARTAC mission in April 2022 that reviewed Anguilla's customs legislative framework and proposed modernization recommendations. - Mission objectives: - Enact new customs legislation based on the CARICOM model legislation and aligned, where appropriate, with the WTO TFA and WCO SAFE Framework. - Incorporate provisions for a trusted trader program (TTP) and other modern customs practices. - Mission team: Ms. Fanny Euran (FAD contracted legal expert) and Mr. Grenville John (Tax administration Advisor). - Stakeholder engagement included officials from the Ministry of Finance, the senior management team of the Customs and Excise Department, Mr. Keil Connor (Comptroller of Customs), and support from Mr. Stephen Mendes (CARTAC Regional Resident Customs Adviser). ### Executive summary — key findings and analysis - Existing customs legal framework is outdated and lacks the foundation to support customs modernization, revenue targets, and trade facilitation objectives. - The Ministry of Finance (MoF) considers modernizing customs legislation a very high priority and seeks new legislation by the end of April 2023. - Recommended legislative approach: - Base the Customs Act on principles rather than detailed, prescriptive procedures. - Define specific operational requirements and procedures in Regulations or published Directives to retain flexibility for future amendments, automation, and risk mitigation. - The mission prepared a framework for a new Customs Act aligned with: - CARICOM model legislation for customs, - WTO TFA, - WCO SAFE Framework, - WCO Revised Kyoto Convention (RKC), - GATT Customs Valuation Code and other international obligations and good practices. - Modern customs administration objectives emphasized: - Move to a more efficient and informed administration of customs controls. - Increase trader compliance and focus controls on high-risk shipments. - Simplify and expedite release and movement of low-risk consignments through automation and risk management. - Proposed statutory additions include: - Automation of customs procedures, - Information sharing between customs, fiscal and law enforcement agencies, and foreign customs administrations (enabled by legislation, CMAAs, and MOUs), - Implementation of risk management principles, - Confidentiality and disclosure obligations, - Advance rulings, single window, pre-arrival processing, and principles on fees and charges. ### Background and prior work - April 2022 CARTAC TA provided a gap analysis showing the current law does not support a risk-based approach or post-clearance control techniques. - April 2022 recommendations included enacting a new modern legal framework compatible with CARICOM, WTO TFA, WCO SAFE, RKC, and international best practices. - Draft special provisions were developed for: - Authorized Economic Operators / Trusted Trader Program (AEO/TTP), - Representation and customs brokers, including licensing, procedures, obligations, liabilities, optional use of brokers, and optional authorization of in-house customs agents. - The mission prepared a synoptic table (color-coded: red = required; yellow = recommended; green = suggested) summarizing required, recommended, and suggested additions to the Customs Act. ### Activities undertaken during the mission - Prepared a framework for a Customs Act in line with April 2022 recommendations and international instruments (CARICOM model, WTO TFA, WCO SAFE, WCO RKC, GATT Customs Valuation Code). - Drafted a proposed Customs Act annexed to the report and produced a synoptic table with color coding to indicate priority of proposed provisions. - Considered good international practices to accommodate foreseeable evolutions for customs: - Advance passenger and advance cargo information (APIS, ACIS), - Electronic payment and record-keeping requirements, - Identification of declarations and interactions using traders’ tax identification numbers, - Use of technology and automated procedures (ASYCUDA World referenced). - Drafted provisions for authorized economic operators / trusted trader program, representation, and customs brokers based on WCO studies and international models, recommending operational details be specified in Regulations or Directives. ### Implementation challenges and capacity considerations - Major challenges for Customs include scaling institutional capacity to implement new Act provisions (e.g., advance rulings, TTPs, broker regimes, drafting and enforcing Regulations) at the same time the Act comes into force. - A steep learning curve and need for training for Customs staff is anticipated to enable, administer, and enforce the legislation. - Full automation of customs procedures and implementation of risk management principles are essential but challenging; automation is the foundation of customs modernization. - Recommendation to stagger implementation of certain provisions after enactment to allow attainment of requisite institutional capacity. ### Key recommendations (Box 1) - Enact a new updated and modern Legal Framework for Customs, compatible with the CARICOM model legislation, and aligned with WTO TFA, WCO SAFE Framework, the RKC and best practices as presented in the draft Act annexed to the report. - Draft and enact the necessary Regulations to support the Act and implement them into force simultaneously with the Act. - Following enactment of the Act, stagger implementation of certain provisions to allow attainment of requisite institutional capacity. - Review the existing penalty structure to update penalties so they are commensurate to the degree and severity of the breach, dependent on the facts and circumstances of the case, and compliance oriented. - Conduct a briefing session with senior management of Customs to present the outcome of the work, ensure understanding of proposed changes, and brief other stakeholders on findings, approach, and scope of the draft Act. *IMF | CARTAC Anguilla — Preface (1aiaea2023001)* ### Part 2 – ### Part 2 – Administration ### Authority and institutional powers - Authority to issue, amend or repeal regulations for the implementation, application, operation and interpretation of the Customs Act. (2-A) - General powers of the Comptroller to issue, amend or repeal Directives to determine the structure, competency, powers, responsibilities and duties of the personnel in the customs administration. - General powers of the Comptroller to issue, amend or repeal Directions, policies, guidelines and SOPs (3). - Confidentiality and non-disclosure – General principles on non-disclosure of confidential information. (5). - Authority to enter into information sharing agreements and other written arrangements with domestic law enforcement agencies or foreign customs administration or law enforcement agencies, to promote co-operation and combat customs and other cross-border offences. (10-A) - Principle of Border Agency Collaboration. (10-B) ### Fees, charges and financial provisions - Principles on Fees and Charges. Shall be limited in amount to the approximate cost of the services rendered. (4-A) ### Transparency, publication and stakeholder engagement - Publication and availability of Information: Publication on internet of relevant information (legislation, procedures, formats, hours of service, etc) (10-D). - Enquiry points: Obligation to maintain enquiry points to answer reasonable questions on customs matters (10-D). - Opportunity to comment: Provide opportunities and an appropriate time period to any interested persons, to comment on the proposed introduction or amendment of new legislation (10-D). - Information before entry into force: Publication in advance to entry into force to enable interested persons to take account of them (10-D). - Consultation: Maintain a mechanism to regularly communicate with traders to provide them with an opportunity to raise emerging issues and provide their views on customs issues (10-D). - Provision of information by the customs administration: Any person may request information concerning the application of the customs legislation to the customs administration (10-E). ### Risk management, facilitation and electronic systems - Risk Management: Customs controls should primarily be based on Risk Management System that enables the customs administration and other agencies concentrate customs control and other relevant border controls on high-risk consignments and to expedite the release of low-risk consignments. (10-C) - Automated exchange of information: Use of electronic means for exchange of information between traders and customs authorities (including exchange of data, submission of entries and supporting documents, applications, decisions and rulings) and requirement of the tax identification number of the traders. (10-F) - Single window: The customs administration shall establish and maintain a single window system. (10-F) - Customs Automated System: For purposes of the registration, traders shall provide their tax identification number and shall be in compliance with customs and fiscal obligations (10-G). - Data messages: Admissibility and validity of data messages. (10-H) ### Rulings, authorized operators, and external controls - Advanced Rulings: Legal basis to issue, modify or revoke Advance rulings on tariff classification, and origin of goods (10-I, J, K). - Advanced Rulings: Legal basis to issue, modify or revoke Advance rulings on any other matter that may be determined in the Customs Regulations (10-I, J, K). - Authorized Economic Operators and Trusted Traders: Creation of the statute of AEO / TTP (10-L, 10-M, 10-N). - External Trade controls: Obligation to comply with the legislation governing external trade, as well as laws governing external financial relations, flow of currency or negotiable monetary instruments, as well as legislation on the fight against money laundering and terrorism financing. Obligation to file a Report of international transportation of Currency and Monetary Instruments. (10-O) ### Obligations of persons, representation and intermediaries - Provision of information to the customs administration: Obligation to provide information to the customs administration when requested. Responsibilities on the authenticity and accuracy of information and documents presented. Obligations (10-Q). - Representation: Right to conduct customs operations directly (to self-file) or through a licensed customs broker or authorized in-house customs agent. Designation and revocation is made by electronic means. (10-R) - Customs brokers: Requirements for customs brokers licensing (10-S); Obligations of customs brokers (10-T); Cancellation of license (10-W). - In-house customs agents: Requirements for authorization of in-house customs agent (10-U); Obligations of in-house customs agent (10-V); Cancellation of authorization (10-W). ### Arrival, departure, and customs clearance process - Advance Passenger and Advance Cargo Information (18-A). - New customs clearance process: Persons submitting a customs declaration. (23-A). Optional use of a customs broker. - Submission of customs declaration (23-B): Right to inspect goods and draw samples; Electronic submission of the customs declaration and supporting documents; The customs declaration shall contain the tax identification number of the importer or exporter; Legal basis for oral, simplified or provisional declarations; Pre-arrival processing; Electronic payment. - Acceptance of customs declaration (23-C): Acceptance of the customs declaration by the electronic system. - Amendment of a customs declaration (23-D) — Good international practice. - Examination and sampling of goods (23-G): Use of automated selectivity control based on risk management; Use of technological equipment or systems; Coordination with other agencies to carry out examination of goods; Examinations outside customs premises and outside official working hours. ### Post, express shipments and warehousing - Importation and exportation by post and express shipments: Express shipments — Authorization of express delivery companies; Simplified procedures for express shipments (41-B, 41-C, 41-D, 41-E, 41-F, 41-G, 41-H). - Warehousing: Special facilities for the storage of special categories of goods. 50-A. ### Duties, valuation, tariff classification, origin and duty-free zones - Determination of amount of import or export duties and taxes. 67-A. - Date of payment of duty. 68-A. - Refunds. 68-B. - Customs debt. 69-A to 69-G. - Customs valuation methods under the GATT Customs Valuation Code. (82-A to 82-R). Procedure when there are reasons to doubt the truth or accuracy of particulars or documents. Value of goods for export (The Act in force provides for the normal value). - New Tariff Classification of Goods (81-M, 82-N) — HS of the WCO, General Rules of Interpretation. - Origin of goods: Origin of Goods (82-O, 82-P, 82-Q, 82-R); Preferential and non-preferential origin. - Duty Free Zone: Provisions for the establishment of a free zone regime. 88-A to 88-G. Clarification that the duty free zone shall be included in the customs territory. ### Powers, offences, appeals and record keeping - Powers: Patrol and Surveillance. 90-A. Accounting for goods. 95-A. Production of goods. 95-B. - Search and seizure: Procedures for the search of persons. 100-A to 100-D. Seizure of items found. 100-E. Power to require copies of documents. 105-A. Search Warrants. 105-B to 105-F. Detention of dangerous goods. 105-G. Protection of persons acting under authority of Act. 105-H. - Offences: False statements, evasion of duties. 107-A. Hindering an officer. 107-B. Misdescription of goods in accounting documents. 107-C. Keeping, acquiring, disposing of goods illegally imported. 107-D. Officers, etc, of corporation. 107-F. Smuggling. 107-G. Falsification etc, unauthorized use, unauthorized modification, unauthorized obstruction; unauthorized interruption of the customs automated control system. 121-A to 121-E. - Legal proceedings: Persons who may conduct proceedings to include customs officer. 125. - Determination of Disputes and Appeals: Right to Appeal or Review. Customs appeal commissioners – provisions dealing with the working of the commission- 139(4) to (6) (g). Establishment of the Customs Appeal Commission. 139-A. Commencement of proceedings etc, the working procedures of the commission. 140-A to 140-O. - Record Keeping: Record keeping obligations. Keeping of records; access to record; retention of records by the comptroller; Application of sections to electronic documents; records must be kept in English in Anguilla and be made available to customs to carry out its functions. 142-A to 142-D. *Source: 1aiaea2023001 - Part 2 –* ### PART 10 ### PART 10–PART 14; PRELIMINARY; INTERPRETATION; TIME OF IMPORTATION AND EXPORTATION (Extract) ### PART 10 — Powers (Sections and headings listed) - Sections and topics included: - 89. Customs control of persons entering or leaving Anguilla - 90. Offence of waiting in green channel with uncustomed, prohibited or restricted goods - 90-A. Patrol and surveillance - 91. Right of access - 92. Power of boarding - 93. Power to station officer on vessel - 94. Power to patrol and moor - 95. Power to examine and take account of goods - 95.A. Accounting for records - 95.B. Production of goods - 96. Power to require provision of facilities, etc. - 97. Power to take samples - 98. Power to search premises - 99. Power to search vehicles - 100. Power to search persons - 100-A. Procedures to search persons - 100-B. Preliminary search of persons by use of aids - 100-C. Searching of persons if reasonable cause to suspect items concealed - 100-D. Searching of persons for dangerous items - 100-E. Seizure of items found - 100-F. Questioning of persons in a customs controlled area - 101. Power of arrest - 102. Power to carry and use firearms - 103. Power to summon vessels to bring to - 104. Power to pay rewards - 105. Power to require attendance - 105-A. Power to require copies of documents - 105-B. Search warrants - 105-C. Entry and search under warrant - 106-D. Execution of search warrant - 106-E. Use of aids by customs officer - 106-F. Conditions applying to entry of buildings - 106-G. Detention of dangerous goods - 106-H. Protection of persons acting under authority of Act - 106. Power to require information and the production of evidence - 107. Power to require security ### PART 11 — Offences (Headings and topics listed) - Categories and offences included: - False statements evasion of duties - Hindering an officer - Misdescription of goods - Keeping acquiring, disposing of goods illegally imported - Officers of corporations - smuggling - 108. Unlawful assumption of character of Comptroller or officer - 109. Bribery and collusion - 110. Offences against officers - 111. Carrying away officers - 112. Interfering with customs vessels - 113. Signalling to smugglers - 114. Offering goods for sale as smuggled goods - 115. Special penalty where offender armed or disguised - 116. Untrue declarations - 117. Counterfeiting documents - 118. False scales - 119. Fraudulent evasion - 120. Removing locks, seals or marks - 121. Computer fraud and related offences - 121-A. Falsification, etc of records in the customs automated control system - 121-B. Unauthorized use of the customs automated control system - 121-C. Unauthorized modification of the customs automated control system - 121-D. Unauthorized obstruction of the customs automated control system - 121-E. Unauthorized interruption of the customs automated control system ### PART 12 — Legal Proceedings, Forfeiture and Sale of Goods - General provisions as to legal proceedings: - 122. Institution of proceedings - 123. Time limit on proceedings - 124. Place of trial - 125. Persons who may conduct proceedings - 126. Service of process - 127. Incidental provisions - 128. Power to compound offences - 129. Proof of certain documents - 130. Proof of certain matters other than documents - 131. Detention of persons about to leave Anguilla - 132. Actions against officers - Forfeiture: - 133. Detention, seizure and condemnation of goods - 134. Forfeiture of vessels used in connection with goods liable to forfeiture - 135. Special provisions as to forfeiture of larger vessels - 136. Protection of officers seizing or detaining goods - Sale of goods: - 137. Sale of goods condemned as forfeited ### PART 13 — Determination of Disputes; Recordkeeping - Appeals and commission structure: - 138. Appeal to the Comptroller - 139. Customs Appeal Commissioners - 139-A. Establishment of Customs Appeal Commission - 140. Appeal to the Customs Appeal Commissioners - 140-A. Commencement of proceedings - 140-B. Nature of appeal - 140-C. Commission may extend time for appeal - 140-D. Hearing - 140-E. Commission may decide appeal without oral hearing if both parties consent - 140-F. Commission’s powers - 140-G. Evidence - 140-H. Powers of investigation - 140-I. Power to summon witnesses - 140-J. Service of summons by the Commission - 140-K. Protection of persons appearing - 140-L. Grounds of appeal and burden of proof - 140-M. Sittings of Commission - 140-N. Commission may dismiss frivolous or vexatious appeal - 140-O. Decision of Commission - 141. Right of further appeal - 142. Payment of duty after appeal - Recordkeeping: - 142-A. Keeping of records - 142-B. Access to records - 142-C. Retention of records [by Comptroller] - 142-D. Application of sections to electronic documents ### PART 14 — Miscellaneous; Schedules - Miscellaneous provisions and schedules: - 143. Record retention - 144. Governor in Council may make regulations - 145. Repeal and savings - 146. Consequential amendments to ICT Regulations - 147. Removal of difficulties - 148. Citation - 149. Transitional regulations - Schedules: - SCHEDULE 1: Goods Not Permitted to be Warehoused on Importation - SCHEDULE 2: Prohibitions and Restrictions - SCHEDULE 3: Forfeiture - SCHEDULE 4: Amendments to the Integrated Customs Tariff Regulations, 1991 ### PRELIMINARY — Short title; Object and Scope; Interpretation (Selected definitions and provisions) - Short title: - "This Act may be cited as the Customs Act, Revised Statutes of Anguilla, Chapter C 169." - Object and scope: - (1) "This Act and the Regulations enacted for its application shall constitute the customs regulation in force and shall be binding in Anguilla." - (2) "This Act lays down the general rules and procedures applicable to goods, including conveyances, brought into or taken out of Anguilla." - Key definitions and technical terms (exact wording preserved): - "Act" includes Ordinance. - "agent" means any person appointed an agent under section 17. - "aircraft" includes any balloon (whether captive or free), kite, glider, airship, helicopter or other flying machine. - "airport" means any area of land or water designed, equipped, set apart or commonly used for affording facilities for the landing and departure of aircraft. - "approved wharf" means any place approved under section 12(1). - "assigned matter" means any matter in relation to which the Comptroller is for the time being required in pursuance of any enactment, to perform any duty. - "A.T.A. Carnet" means a document issued by an internationally approved Chamber of Commerce covering the temporary import of goods and giving security for the re-export of the goods in an unchanged condition within the period therein prescribed. - "boarding station" means any place directed to be a boarding station under section 11(2). - "cargo" means any goods, other than stores, crew members’ effects and passengers’ accompanied baggage carried on board a vessel or aircraft. - "chargeable goods" means goods chargeable with any duty, tax or any other impost on importation. - "claimant", in relation to proceedings for the condemnation of anything as being liable to forfeiture, means any person claiming that that thing is not liable to forfeiture. - "coasting aircraft" and "coasting vessel" have the meaning given to them by section 42(1). - "commander", in relation to an aircraft, includes any person having or taking charge or command of that aircraft. - "Comptroller" means the Comptroller of Customs. - "computer" means an electronic, magnetic, optical, electrochemical, or other high speed data processing device performing logical, arithmetic, or storage functions and includes any data storage facility or communications facility directly related to or operating in conjunction with such a device, but does not include an automated typewriter or typesetter, a portable hand held calculator, or other similar device. - (Act 15/2010, s. 2) - "container" includes any bundle or package and any box, cask or other receptacle whatsoever. - "crew" means any person employed in duties on board any vessel or aircraft during a voyage or flight. - "Customs" means the Customs Department of the Ministry of Finance, and includes a reference to any officer. - (Act 15/2010, s. 2) - "customs airport" means any place prescribed as such or appointed under section 13. - "customs area" means any place approved under section 14(1). - "customs enactment" means the provisions of this Act, any subsidiary legislation made under it and any other enactment that relates to an assigned matter. - "customs port" means any place appointed by the Governor in Council under section 11. - "customs warehouse" means any place appointed as such under section 62. - "declaration" means any information delivered to customs, whether orally or in a document, by a person or their agent and includes an entry. - (Act 15/2010, s. 2) - "document" includes: - (a) a map, plan, graph, drawing or photograph; - (b) any information in writing relating directly or indirectly to goods which are imported, exported, in transit or transshipment; - (c) any declaration in writing required by the Comptroller; - (d) information that is inscribed, stored or otherwise maintained on a tangible medium or that is stored in an electronic or any other medium and is accessible in a perceivable form; - (e) anything from which sounds or data, other than visual images, are capable, with or without the aid of a device, of being reproduced; - (f) any film, negative, tape or other device in which one or more visual images are embodied so as to be capable, with or without the aid of some other equipment, of being reproduced therefrom; - (g) any other device by means of which information is recorded or stored; - (h) a copy, reproduction or duplicate of a document or part of such copy, reproduction or duplicate; and - (i) anything on which there is writing. - (Act 15/2010, s. 2) - "$" means the Eastern Caribbean dollar. - "drawback" means a refund of all or part of any duty of customs authorised by any enactment in respect of goods exported or used in any particular manner. - "drawback goods" means goods in the case of which a claim for drawback has been or is to be made. - "dutiable goods" means goods of a class or description subject to any duty of customs whether or not these goods are in fact chargeable with that duty, and whether or not that duty has been paid thereon. - "duty" means a duty of customs chargeable on goods on importation or exportation and includes a surcharge on duty. - "electronic document" means a document processed and maintained by electronic means. - (Act 15/2010, s. 2) - "electronic signature" means anything in electronic form which: - (a) is incorporated into, or otherwise logically associated with, any electronic document; - (b) is generated by the signatory or other source of the electronic document; and - (c) is used for the purpose of facilitating, by means of a link between the signatory or other source and the electronic document, the establishment of the authenticity of the communication, document or data, the establishment of its integrity, or both. - (Act 15/2010, s. 2) - "entry", in relation to the importation or exportation of goods, means any document delivered to Customs in accordance with section 24(1) or section 34(1) respectively and, in relation to vessels or aircraft, means any document delivered to Customs in accordance with section 35(1). - (Act 15/2010, s. 2) - "entry by bill of sight" means an entry made in accordance with section 25(3). - "examination station" means any place approved under section 15(1). - "export" means to take out or cause to be taken out or attempt to take out of Anguilla. - "exporter", in relation to goods for exportation or for use as stores, includes the shipper of the goods and any person performing, in relation to any aircraft, functions corresponding with those of a shipper. - "franchise" means an agreement between the Government of Anguilla and any person to operate a service or business on conditions mutually agreed between the Government and the holder of the franchise. - "goods" include merchandise stores, baggage and livestock. - "home use", with reference to imported goods, means goods intended for consumption, use or retention in Anguilla. - "ICT" means the integrated customs tariff as may be prescribed under section 76. - "import" means to bring or cause to be brought into Anguilla or the territorial sea of Anguilla. - "importer", in relation to any goods at any time between their importation and the time when they are delivered out of customs’ charge, includes any owner or other person for the time being possessed of or beneficially interested in the goods. - "information" includes electronic records, data, text, images, sounds, codes, computer programs, software and databases. - (Act 15/2010, s. 2) - "key", in relation to any electronic document, means any key, code, password, algorithm or other data the use of which, with or without other keys— - (a) allows access to the electronic document; or - (b) facilitates the putting of the electronic document into an intelligible form. - (Act 15/2010, s. 2) - "land" and "landing", in relation to the landing of aircraft, includes alighting on water. - "letter" means an item transmitted at the letter rate of postage. - "master", in relation to a vessel, includes any person having or taking charge or command of the vessel. - "Minister" means the Minister charged with the responsibility of customs. - "net tonnage", in relation to the weight of a vessel, means the net tonnage as calculated by the Merchant Shipping (Tonnage) Regulations, 1982. - "night" means the interval between 7:00 p.m. of any day and 5:00 a.m. of the following day. - "occupier", in relation to any warehouse, means the person who has given security to the Comptroller in respect of those premises. - "officer" means — - (a) the Comptroller; and - (b) a person appointed under section 4(2). - (Act 15/2010, s. 2) - "owner", in relation to a vessel or an aircraft, includes the operator of that vessel or aircraft. - "passenger" means any person travelling on or arriving from or departing from any vessel or aircraft, but does not include a crew member. - "passenger’s accompanied baggage" means personal and household effects including currency, carried for a passenger on a vessel or aircraft whether in his personal possession or not, so long as it is not carried under a contract of carriage or other similar agreement and does not include any article intended for sale, exchange or use for commercial purposes. - "perfect entry" means any entry made in accordance with section 24 or 55. - "police officer" means any member of the Royal Anguilla Police Force. - "post" includes all postal communications by land, by water or by air. - "Postmaster" has the same meaning as in the Post Office Act. - "postal package" includes postal packets and postal parcels. - "postal packet" means all packages sent by post under one kilogram in weight. - "postal parcel" means all packages sent by post over one kilogram in weight. - "prohibited" or "restricted goods" means goods of a class or description of which the importation, exportation or carriage coastwise is for the time being prohibited or restricted under or by virtue of any enactment. - "proper", in relation to the person by, with or to whom or the place at which anything is to be done, means the person or place appointed or authorised by the Comptroller in that behalf. - "proprietor", in relation to any goods, includes any owner, importer, exporter, shipper or other person for the time being possessed of or beneficially interested in those goods. - "same state", with reference to re-exported goods, means goods that after original import have not been used otherwise than by removal from a customs area to the importer’s premises or changed otherwise than by assembly from a knocked-down state, cleaning, testing or the addition of identifiable accessories that do not change their basic form or character. - "shipment" includes loading into a vessel or an aircraft, and "shipped" and cognate expressions shall be construed accordingly. - "signature" includes an electronic signature and a key. - (Act 15/2010, s. 2) - "stores" means goods for use in a vessel or aircraft and includes fuel and spare parts and other articles or equipment, whether or not for immediate fitting. - "territorial sea" means the area of sea within 3 nautical miles from the shoreline of Anguilla. - "transit" or "transshipment", in relation to the entry of goods, means transit through Anguilla or transshipment with a view to the re-exportation of goods in question. - "transit shed" means any place approved under section 16(1). - "uncustomed goods" means imported goods or goods intended for export which have not been cleared from customs charge. - "vehicle" includes any conveyance or carriage or any cart or wagon and any trailer attached to any such vehicle. - "vessel" includes any ship, hovercraft or boat. - "warehouse", except in the expression "customs warehouse", means any place of security approved by the Comptroller under section 50(1) and "warehoused" and cognate expressions shall be construed accordingly. - "warehousing regulations" means any regulations made under section 51(1). - "warranty" means any form of guarantee or contractual promise whereby the supplier of the goods undertakes to replace free of charge or fully compensate for any defective parts arising within an agreed period of time from the date of sale or delivery to the buyer thereof. - "writing" includes electronically generated information or data which is accessible and capable of retention for subsequent reference. - (Act 15/2010, s. 2) - Electronic document and delivery provisions (exact wording preserved): - (2) "Where a document is required or permitted to be in writing, or is described as being written, that requirement, permission or description may be met by information in the form of an electronic document." (Act 15/2010, s. 2) - (3) "Where a document is required or permitted to be delivered to Customs, that requirement or permission may be met by delivery of it in the form of an electronic document in the format and by means of delivery acceptable to the Comptroller." (Act 15/2010, s. 2) - (4) "In the case of an entry, the time of delivery of the entry is deemed to be the date on which a registration number is issued in respect of that entry." (Act 15/2010, s. 2) ### Time of importation and exportation (Section 2 — exact provisions) - Applicability: - "This section shall have effect for the purposes of this Act and of any other enactment relating to customs." - Time of importation (general rule for goods other than prohibited or restricted goods): - (a) "where the goods are brought by sea, the time when the vessel carrying them comes within the territorial sea; and" - (b) "when the goods are brought by air, the time when the aircraft carrying them lands in Anguilla or the time when the goods are unloaded in Anguilla whichever is the earlier;" - Exception: "but, in the case of goods brought by sea of which entry is not required under section 24, the time of importation is deemed to be the time when the vessel carrying them came within the territorial sea at which the goods are discharged." - Time of importation for prohibited or restricted goods: - (a) "when the goods are brought by sea, the time when the vessel carrying them comes within the territorial sea; and" - (b) "when the goods are brought by air, the time when the aircraft carrying them lands in Anguilla or when the goods are unloaded or when the goods, if airdropped, land in Anguilla or in her territorial sea, whichever is earlier." - Time of exportation: - "The time of exportation of any goods from Anguilla is deemed to be, where the goods are exported by sea or air, the time when the goods are shipped for exportation;" - Exception for goods subject to prohibition or restriction: "but, in the case of goods of a class or description, with respect to the exportation of which any prohibition or restriction is for the time being in force under or by virtue of any enactment, that are exported by sea or by air, the time of exportation is deemed to be the time when the exporting vessel or aircraft departs from the last port or customs airport at which it is cleared before departing for a destination outside of Anguilla." - Vessel arrival/departure time: - "A vessel is deemed to have arrived at or departed from a port at the time when the vessel comes within or leaves the limit of that port, as the case may be." *Source: Extract from the Customs Act, R.S.A. c. C169 (Anguilla), PARTS 10–14; PRELIMINARY; Sections 1–2 (as provided).* ### PART 2 ### PART 2 ADMINISTRATION ### General power to issue Regulations - The Governor in Council shall issue Regulations for the implementation, application, operation and interpretation of this Act and may amend or repeal any regulation issued under this Act. - Regulations shall be published in the Gazette, and have the force of law and be valid and effectual as if enacted in the Act on the date specified therein. - Regulations may include any matter covered by this Act, including but not limited to: - the determination of any fine that may be imposed under this Act or by any regulation made thereunder; - the determination of fees or charges to be levied in respect of any services or supplies provided by customs; - any operational procedure or requirement including but not limited to: - the days on which and the hours between which offices of Customs are to be opened or officers are to be available for the performance of particular duties; - the appointment of customs ports, boarding stations and customs airports; - the pleasure crafts and small crafts, arrival of vessels and aircraft and the unloading of imported goods, the loading of goods and departing vessels and aircraft, the coasting trade, and the movement of uncleared goods within or between port or airport and other places; - warehouses and warehoused goods and postal packets and express shipments; - any other matter covered by this Act; and - any provision considered necessary for unforeseen or special circumstances or for resolving, determining or adjusting any matter arising in relation to the application of this Act where no provision or no effective provision is made in this Act. ### General power to issue Directions, Policies, Guidelines and SOPs; Comptroller functions - The Comptroller shall: - issue Directives to determine the structure, competency, powers, responsibilities and duties of personnel within the Customs administration and may amend or repeal those Directives; - issue and keep up to date directions, policies, guidelines and standard operating procedures in respect of customs and trade related matters covered in this Act and the Regulations, including the prescription of forms, which shall be published in the Official Gazette; - subject to the general control of the Governor, be charged with the duty of collecting and accounting for and otherwise managing the revenue of customs; - be responsible for the administration of this Act and any other enactment relating to any assigned matter. - The Comptroller may give directions specifying the forms in relation to any assigned matter as he thinks fit. ### Delegation and appointment by Comptroller - Any act required or authorised by any customs enactment to be done by the Comptroller may be done by any officer authorised generally or specifically in that behalf, in writing or otherwise, by the Comptroller. - Where the post of Comptroller is unfilled, any authorisation given by a previous Comptroller which has not been revoked shall continue in force until revoked by a subsequently appointed Comptroller. - Any person appointed by the order or with the concurrence of the Comptroller to perform any act or duty relating to an assigned matter which by law may or is required to be performed by an officer is deemed to be an officer and shall have the powers of an officer in relation to the act or duty to be performed by him. - If any officer or other person authorised in writing by the Comptroller fails, when required to do so by the Comptroller, to return to him that written authority, he is guilty of an offence and is liable to a fine of $10,000. - Where any act is required by an enactment to be done in any particular place, it shall be deemed to be done in such place if done in any other place authorised by the Comptroller for that purpose. ### Fees and charges - Fees and charges for customs processing, necessary for the provision of customs services, shall be published in the Official Gazette, indicating the reason for such fees and charges, the responsible authority and time and form or payment. - Fees and charges shall not be applied for the performance of customs controls, any other act in connection with the application of customs law during the official working hours of their respective customs offices or for the provision of information by customs authorities upon request, unless specific expense is incurred by the customs authorities. - Fees and charges shall be limited in amount to the approximate cost of the services rendered on or in connection with the specific operation in question and are not required to be linked to a specific import or export operation provided they are levied for services connected to the customs processing of goods. ### Obligation of secrecy; Confidentiality and Non-disclosure - Subject to subsection (2), any person appointed or employed in carrying out any requirement of, or any duty imposed or any power granted by, any customs enactment who: - discloses to an unauthorised person any document, information or confidential instruction which has come into his possession or to his knowledge in the course of his duties; or - permits any unauthorised person to have access to any records in his possession or custody; - is guilty of an offence and is liable to a fine of $20,000 or to imprisonment for a term of 2 years, or to both and may be arrested. - Nothing in subsection (1) prevents disclosure of documents, information or confidential instruction where that disclosure is authorised by or under any Act by the Comptroller. - The information contained in a customs declaration, supporting documents and any information or documents obtained by any customs officer in the course of performing its duties or which is provided on a basis of confidentiality shall be regarded as confidential information and shall not be disclosed without the express permission of the person or authority that provided it. - Notwithstanding the confidentiality provision, disclosure or production of confidential information is permitted where the customs administration are compelled or authorized to do so pursuant to applicable provisions in force, to: - the Anguilla Tax Administration, another government agency or law enforcement agency, for the purposes of carrying out their official duties and in accordance with a signed Memorandum of Understanding with Customs; - the customs administration and other competent authorities of foreign countries, for the purpose of carrying out their official duties within the framework of an international agreement to which Anguilla is a Party; - a court of competent jurisdiction, in proceedings regarding liability under this Act, or the responsibility of any person for tax violations or offences, or in a criminal or civil matter; - any person, with the consent of the owner, importer or exporter, as the case may be. - A person who discloses confidential information contrary to this section is guilty of an offence punishable on summary conviction and liable to a fine in accordance with the Regulations. ### Times of attendance of officers; Fees for out-of-hours service - The days on which and the hours between which offices of Customs are to be opened or officers are to be available for the performance of particular duties shall be such as the Governor in Council may by regulation prescribe. - Any request for an officer to perform any duty outside the normal hours of attendance of officers shall be made in writing to the Comptroller who may grant such request if he thinks fit. - The fees payable for the performance of duties outside the hours prescribed by regulation shall be such as the Governor in Council may by regulation prescribe. ### Assistance to be rendered by the police; Officers’ disclosure of interests - It is the duty of every police officer to assist in the enforcement of the law relating to any assigned matter. - In relation to any assigned matter, every officer shall have the same powers, authorities and privileges as are given by law to police officers. - Any officer authorised by the Comptroller who fails to disclose to the Comptroller that he: - owns either in whole or in part any vessel or aircraft engaged in trade; - acts on behalf of the owner of any vessel or aircraft engaged in trade; - imports or is concerned in the importation of any merchandise for sale or re-exportation; or - owns either in whole or in part or acts on behalf of the owner of any other business subject to customs control; - is guilty of an offence and is liable to a fine of $10,000. ### Directions; Publication of Directions - Any direction by the Comptroller given under this Act or any regulation made under it: - shall be published in the Gazette; - may provide for different circumstances; - may be varied or revoked by any subsequent direction; and - unless varied or revoked by a subsequent direction, shall continue to apply notwithstanding that the person who gave the direction is no longer the Comptroller or an officer or, for any other reason, no longer has the authority to give such a direction. ### Application to government vessels and aircraft - The requirements imposed by Parts 4, 6 and 7 do not apply: - to any vessel or aircraft owned by or in the service of the Government of Anguilla when being used for the purpose of customs, police, fisheries, coastguard or the supervision and management of harbours and piers; and - where the Comptroller so directs, and for such periods and subject to such conditions and restrictions as he may see fit to impose, to any vessel or aircraft owned by or in the service of the government of any other country. ### Information sharing, collaboration, risk management and publication - Information Sharing Agreements: - The Comptroller has the power to enter into information sharing agreements and other written arrangements, including memoranda of understanding with any domestic law enforcement agency or mutual assistance agreements with foreign customs administration or law enforcement agencies, to promote cooperation and combat customs and other cross-border offences. - Collaboration with Other Agencies: - The powers related to the importation, exportation, transit or transhipment of goods are under the authority of the customs administration. Other relevant agencies, within their respective competencies, shall assist the customs authorities whenever necessary or when required to do so. - Where the same goods are to be put under controls other than customs controls by an authority other than customs, the Customs Administration shall take steps to ensure that, as far as possible, controls performed by other authorities on goods subject to customs control are conducted under customs coordination, in close collaboration with those authorities, and whenever possible at the same time and in the same location. - To minimize risk and fight fraud, the customs administration and other competent authorities may exchange with each other information obtained regarding the entry, exit, transit, storage and end use of goods in circulation between Anguilla and other countries, the presence and movement of goods under the end use regime, as well as the outcomes of verifications carried out, within the framework of Mutual Administrative Agreements. - Risk Management: - The customs administration shall adopt and maintain a risk management system for assessment and targeting, based on risk analysis using electronic data processing techniques, through appropriate selectivity criteria to focus inspection activities, customs control and other relevant border controls on high-risk consignments and simplify the release and movement of low-risk consignments. - Publication: - The Customs administration shall: - ensure that all relevant information of general application pertaining to customs legislation is readily available to any interested person free of charge and maintain enquiry points to answer reasonable enquiries of governments, traders and other interested parties on customs and trade related matters; - make the revised information readily available well in advance of the entry into force of any changes, when information previously made available is revised by way of changes in this Act, the Regulations, administrative rulings of general application, or other enactments, to enable interested persons to take account of them, unless advance notice is precluded; - provide opportunities and an appropriate time period to any interested persons to comment on the proposed changes. *Anguilla Customs Act (excerpts) — PART 2 ADMINISTRATION* ### introduction or a mendment of this Act, the Regula tions, a dministra tive rulings of genera l a pplica tion or other en ### 1aiaea2023001 - introduction or a mendment of this Act, the Regula tions, a dministra tive rulings of genera l a pplica tion or other en ### Provision of information and trader communication - Customs administration must maintain a mechanism to regularly communicate with traders to provide an opportunity to raise emerging issues and provide views on procedures related to movement, release, and clearance of goods. - Use information technology to enhance provision of information. - Section 10-E: Any person may request information concerning the application of this Act and the Regulations; requests may be refused where they do not relate to an activity pertaining to international trade in goods that is actually envisaged. ### Automation of data processing and single window - Section 10-F(1): All exchange of information between the customs administration and economic operators, and the storage of such data, shall be made using electronic data-processing techniques and shall include the tax identification number of the economic operator. - Section 10-F(2): Regulations prescribe cases and conditions under which information may be communicated on paper or by means other than electronically. - Section 10-F(3): Customs administration shall establish and maintain a single window system enabling electronic submission through a single-entry point of documents and data required for importation, exportation and transit of goods. ### Customs Automated System (ASYCUDA) and user registration - Section 10-G(1): The electronic system known as ASYCUDA shall be used for submission and processing of the advance cargo manifest, customs declarations, and any other procedures, in accordance with the Regulations. - Section 10-G(2): All persons involved in processing customs operations shall submit an application to be registered as an authorized user of the System and obtain an authentication code or electronic signature. Traders shall provide their tax identification number and be in compliance with customs and fiscal obligations. - Section 10-G(3): Registration as an authorized user may be suspended or revoked for reasons and following procedure set out in the Regulations. - Section 10-G(4): Customs administration shall take reasonable practicable security and control measures to ensure integrity of any data message and the System, prevent unauthorized access, illegal interception or interruption, prevent loss, destruction, alteration, modification or disclosure of any record or information stored in the System, and prevent other misuse. ### Data messages, evidentiary status, and retention - Section 10-H(1): Transmission of a data message to the System using an authorization code or electronic signature is evidence that it was transmitted by the authorized user to whom the code was issued. - Section 10-H(2): An electronic record of a data message made to or from the System is admissible in evidence and shall be received as prima facie evidence that the person whose authentication code or electronic signature was used made the statements contained in the data message. - Section 10-H(3): Messages transmitted to or received through the System, as well as registers and records for cases where information is communicated on paper or by other means, shall be stored for a period of not less than 5 years from the date the message was sent or received, unless required in legal proceedings in which case it shall be kept for the duration of those proceedings. ### Advance rulings: issuance, scope, procedure, validity, modification - Section 10-I(1): Customs administration shall issue a written advance ruling, prior to importation, based on facts and circumstances presented, setting forth treatment at time of importation with regard to: - (a) tariff classification; - (b) the application of customs valuation criteria for a particular case; - (b) the origin of a good; - (c) any other matter, in accordance with the Regulations. - Section 10-I(2): Customs administration may decline to issue an advance ruling if the facts and circumstances are subject to post clearance audit or administrative, judicial or quasi-judicial review or appeal; in such case the requester shall be notified in writing. - Section 10-J(1)(a): Customs may request supplemental information or a sample at any time during evaluation. - Section 10-J(1)(b): Customs shall issue the ruling as expeditiously as possible, and in no case later than 120 days after obtaining all necessary information from the requester. - Section 10-J(1)(c): If the ruling is unfavorable, customs shall provide a full explanation of the rationale. - Section 10-J(1)(d–f): Customs shall provide equal treatment where facts are identical, take into account requester facts and provide full legal rationale, and make publicly available information on advance rulings significant to grant consistent interpretation while protecting commercially confidential information. - Section 10-J(2): Advance rulings take effect on date issued or a later date specified and shall be valid for a period of one (1) year from the date on which the advance ruling takes effect. - Section 10-K(1–4): An advance ruling may be modified or revoked if law, facts or circumstances change, if based on inaccurate/false information or error of fact, or to conform with legislative modification or judicial decision; modifications/revocations are effective on their issue date or later specified date and shall not apply to imports prior to that date unless the holder did not act in accordance with the ruling or misrepresented/omitted material facts. If the holder used reasonable care and acted in good faith and the ruling was based on incorrect information, the holder shall not be subject to penalties. Misrepresentation or omission of material facts or failure to act according to terms renders the person liable to penalty in accordance with the Regulations. ### Authorized Economic Operators (AEO) and Trusted Traders — criteria and verification - Section 10-L(1): Criteria for Authorized Economic Operator (trusted trader component) include: - (a) absence of any serious infringement or repeated infringements of this Act and the Regulations and taxation rules, including no record of serious criminal offences relating to the economic activity of the applicant; - (b) demonstration of a high level of control of operations and flow of goods via a system of managing commercial and, where appropriate, transport records allowing appropriate customs controls; - (c) financial solvency, deemed proven where the applicant has good financial standing enabling fulfillment of commitments with due regard to characteristics of business activity; - (d) conformity with practical standards of competence or professional qualifications directly related to activity carried out. - Section 10-L(2): For AEO (safety component), in addition to paragraph 1 criteria, existence of appropriate security and safety standards is considered fulfilled where applicant demonstrates measures to ensure security and safety of international supply chain including physical integrity and access controls, logistical processes and handling of specific goods, personnel and business partners. - Section 10-L(3): Customs administration shall verify applicants meet criteria by conducting an audit at their premises. - Section 10-L(4): An AEO shall inform the Comptroller of any occurrence after grant of status likely to affect maintenance of the status. ### Simplification measures and benefits for AEOs - Section 10-M(1): Authorized economic operators may benefit from simplification measures notably: - (a) reduced documentary and information requirements; - (b) reduced rate of physical inspection and control; - (c) rapid processing and release of goods; - (d) deferred payment of duties, taxes, fees and charges; - (e) use of general guarantees or reduced guarantees; - (f) a single customs declaration for all imports or exports over a given period; - (g) clearance of goods at the premises of the authorized economic operator or other place authorized by the customs authorities; - (h) priority inspection in case of selection for examination. - Section 10-M(2): AEOs shall be accorded more favorable treatment than other economic operators as regards customs controls, including reduction in physical and documentary checks depending on authorization type. - Section 10-M(3): Customs administration shall grant benefits to persons established in other countries on basis of reciprocity, in accordance with International Agreements and as provided in the Regulations. ### Cancellation and suspension of AEO status - Section 10-N(1–2): Customs shall monitor AEOs and may suspend or cancel authorization if operator ceases to meet criteria or for other infringements set out in Regulations. Prior to suspension/cancellation, customs shall provide notice of intent in writing and at least 10 days to respond; final determination shall be in writing and include legal basis. ### External trade controls, currency reporting, and penalties - Section 10-O(1): In addition to requirements in this Act, importers, exporters and travelers shall comply with legislation governing external trade, external financial relations, flow of currency or negotiable monetary instruments, and fight against money laundering and terrorism financing. - Section 10-O(2): Any person arriving or departing Anguilla carrying more than $10,000 US dollars in currency or negotiable monetary instruments must file a Report of International Transportation of Currency and Monetary Instruments at any port of entry or departure at time of entry or departure in accordance with the Regulations. - Section 10-O(3): Family members traveling together cannot divide the currency between each other to avoid declaring the currency. - Section 10-O(4): Failure to declare monetary instruments in amounts more than $10,000 US dollars may result in forfeiture of the monetary instruments and could result in civil and, or criminal penalties. ### Rights and obligations of persons — provision of information and document responsibility - Section 10-P(1): Any person required to provide information under this Act or the Regulations shall, at request of customs administration and within any specified time-limit: - (a) provide all required documents and information in appropriate form; and - (b) provide true, accurate and complete information, answer truthfully any question posed by a customs officer. - Section 10-P(2): Customs shall require minimum documents and information necessary to ensure requirements and obligations under Act and Regulations are met, enable accurate assessment and collection of duty and tax, compilation of statistics, and administration and enforcement. - Section 10-P(3): Submission of customs declaration, notification, request for authorization or any other decision, or provision of any information renders the person responsible for: - (a) accuracy and completeness of information; - (b) authenticity, accuracy and validity of supporting documents; - (c) where applicable, compliance with obligations relating to placement of goods under customs procedure or conduct of authorized operations. - Section 10-P(4): If submission is made by a customs representative, the representative is also bound by obligations set out in this section. ### General obligations of persons involved in customs procedures - Section 10-Q(1): Any person who introduces or extracts goods, or is involved in introduction, extraction, transportation, custody, storage, handling, or coasting trade, or conducts business under any customs enactment, shall: - (a) be in compliance with customs and fiscal obligations; - (b) maintain records and render them for examination and inspection when requested; - (c) maintain a computerized accounting system when required by the Regulations; - (d) maintain technological and any other controls required by the Regulations; - (e) ensure compliance with security and safety standards and procedures when required by the Regulations; - (f) ensure data is transmitted timely and accurately in accordance with the Regulations; - (g) ensure timely and accurately assessment and payment of duties; - (h) make amendments or corrections and pay any duties owed when there is reason to believe information is not correct, in accordance with this Act, the Regulations and other enactments; - (i) ensure compliance with any other obligation and requirements provided in this Act, the Regulations or other customs-related enactments. - Section 10-Q(2): Any person who, without reasonable cause, fails to comply with a requirement imposed under subsection (1) is guilty of an offence and liable to a fine. ### Representation, designation, and electronic filing - Section 10-R(1): For purposes of section 23-A, the customs declaration shall be filed by the declarant, a licensed customs broker or an authorized in-house customs agent designated by the declarant, on his name and on his behalf, in cases and subject to terms and conditions set forth in the Regulations. - Section 10-R(5): Designation and revocation of powers granted to a customs broker or in-house customs agent by the declarant to act on his behalf shall be made before the customs administration by electronic means, may be made at any time, in terms and conditions set in the Regulations. - Section 10-R(6): In case of suspension, cancellation or termination of a customs broker license, the broker may not initiate new operations but may conclude operations initiated at date of notification. - Section 10-R(7): In case of decease or disability of the customs broker, the employee designated under section X shall notify customs administration and submit a copy of the health or death certificate within X days from the event, and will be able to conclude operations initiated before the decease or disability. ### Customs brokers — licensing requirements, obligations, and security - Section 10-S(1): Any person interested in obtaining the license of customs broker shall: - (a) submit a customs broker license application including tax identification number; - (b) pay applicable fees; - (c) be a citizen and resident of Anguilla for tax purposes and be at least X years old; - (d) have a high level of compliance record with customs administration, the Tax Administration Service and financial institutions; - (d) hold a specialized degree in a customs related field; - (e) have more than X years' experience in customs matters; - (f) have financial solvency; - (g) not be a current government employee; - (h) not have a record of serious infringement or repeated infringements of this Act and the Regulations and fiscal legislation, including no record of serious criminal offenses; - (i) pass the Customs Broker License Examination. - Section 10-S(2–3): Authorization shall be issued no later than X days after all necessary information and documents submitted; if license denied, customs shall provide full explanation of facts and legal basis. Licenses are valid unless suspended, cancelled or terminated. - Section 10-T(1): To start operating, a licensed customs broker shall submit: - (a) a security in form of a bond or other non-cash financial instrument; - (b) evidence of a high level of control of operations and flow of goods via management systems and transport records; - (c) evidence of electronic transmission capability and interconnection with customs automated system; - (d) designate an employee as contact point in case of absence, disability or decease. - Section 10-T(2): Customs brokers shall maintain eligibility conditions, notify changes, register corporations where applicable, act under proper authorization from the declarant, verify client background, treat trader information as confidential except under customs or judicial procedures, exercise due diligence and accuracy, maintain professional standards, keep records for specified periods and make them available for inspection, file reports when requested, accept visits ordered by customs, cooperate with customs and other government agencies, observe conflict of interest restrictions, and ensure compliance with customs laws and regulations. - Section 10-T(3): Customs brokers may only act under powers granted by the declarant through power of attorney, contract, and formal designation before customs; powers may be limited to a single operation, specified period or until revoked and notified to customs in terms and conditions set in Regulations. ### In-house customs agents — authorization, requirements, and obligations - Section 10-U(1–2): An in-house customs agent is appointed by a private corporation or public entity to act in its name and authorized by customs administration. The private corporation shall: - (a) submit application including tax identification numbers of corporation and appointed person; - (b) pay applicable fees; - (c) be legally incorporated or established in Anguilla; - (d) have a high level of compliance record with customs administration, Tax Administration Service and financial institutions; - (e) submit security in form of bond or other non-cash financial instrument; - (f) have high level of control of operations and flow of goods via management and transport records; - (g) have financial solvency; - (h) maintain electronic transmission capability and interconnection with customs automated system. - Section 10-U(3): The appointed person shall: - (a) be employee, partner or officer of the corporation and hold a power of attorney to act in name and on behalf of the corporation; - (b) be a citizen and resident of Anguilla for tax purposes and be at least X years old; - (c) have a high level of compliance record with customs administration, Tax Administration Service and financial institutions; - (d) hold a specialized degree in a customs related field; - (e) have more than X years' experience in customs matters; - (f) not have a record of serious infringement or repeated infringements of this Act and the Regulations and fiscal legislation, including no record of serious criminal offenses; - (g) pass the Customs Broker License Examination. - Section 10-U(4–6): Government entities may apply for authorization of appointed in-house agents per Regulations. Authorization shall be issued no later than X days after submission; if denied, customs shall provide full explanation. Authorizations are valid unless suspended, cancelled or terminated. - Section 10-V(1–m): Obligations of in-house customs agent mirror those for brokers: maintain eligibility, notify changes, act under proper authorization, verify client background and confidentiality, exercise due diligence and accuracy, maintain standards, records and reports, accept visits, cooperate with customs and agencies, observe conflict of interest restrictions, and ensure compliance with laws and enactments. ### Cancellation of brokers' licenses and revocation of in-house authorizations - Section 10-W(1–2): Customs administration shall monitor customs brokers and in-house agents and may cancel licenses or revoke authorizations if criteria cease to be met or for infringements set out in Regulations. Prior to cancellation/revocation, customs shall provide notice of intent in writing and at least 10 days to respond. Final determination shall be in writing, include legal basis, and may be subject to instances of review and appeal. *Source: https://www.imf.org/-/media/files/publications/cr/2023/english/1aiaea2023001.pdf* ### PART 3 ### PART 3 — CUSTOMS CONTROLLED AREAS ### Appointment of customs ports and boarding stations - Governor in Council powers: - May by regulation appoint and name any area in Anguilla as a port for the purpose of customs. - May alter the name or limits of any such port. - May revoke the appointment of any such port. - May impose any condition or restriction on the use of an area in Anguilla as a port. - Comptroller powers: - May direct that any place in a port shall be a boarding station for the purpose of the boarding of or disembarkation from vessels by officers. - Penalty: - Any person who contravenes or fails to comply with any condition or restriction imposed by the Governor in Council under subsection (1) is guilty of an offence and is liable to a fine of $10,000. ### Approved wharves - Comptroller authorities: - May approve any place in Anguilla for embarkation/disembarkation of passengers and for loading/unloading of goods, subject to periods, conditions and restrictions; such places are “approved wharf”. - May revoke or vary any approval for reasonable cause. - An officer may at any time enter an approved wharf and inspect it and any goods there. - Penalty: - Any person who contravenes or fails to comply with any condition or restriction imposed by the Comptroller under subsection (1) is guilty of an offence and is liable to a fine of $10,000. ### Appointment of customs airports - Governor in Council powers: - May by regulation appoint and name any area in Anguilla as a customs airport, alter name or limits, revoke appointment, and impose conditions or restrictions on use. - Obligations of persons in control of customs airports: - Permit an officer at any time to enter upon and inspect the airport and all buildings and goods on it. - If required by the Comptroller: - Keep a record, in such form and manner and containing such particulars as the Comptroller may direct, of all aircraft arriving at or departing from that airport. - Keep that record available and produce it on demand to any officer, together with all other documents kept at the airport that relate to the movement of aircraft. - Permit any officer to make copies of, take extracts from or remove for a reasonable period any such record or document. - Penalty: - Any person who contravenes or fails to comply with any condition or restriction imposed under subsection (1) or any requirement imposed under subsection (2) is guilty of an offence and is liable to a fine of $10,000. ### Customs areas and examination stations - Customs areas: - Comptroller may approve places (not being a customs port, approved wharf or customs airport) as a “customs area”, subject to periods, conditions and restrictions. - May revoke or vary approvals for reasonable cause. - Penalty for non-compliance: fine of $10,000. - Examination stations: - Comptroller may approve places at customs ports, approved wharves, customs airports or other customs areas for loading/unloading goods and embarkation/disembarkation of passengers; such places are “examination station”. - May revoke or vary approvals for reasonable cause. - Penalty for non-compliance: fine of $10,000. - Unauthorized presence: - Any person who, without the consent of the Comptroller, enters upon or remains upon any port, approved wharf, customs airport, customs area or examination station is guilty of an offence and is liable to a fine of $10,000 or to imprisonment for a term of 12 months or to both and may be arrested. ### Transit sheds - Comptroller authorities: - May approve places for the deposit of goods imported and not yet cleared from customs charge (“transit shed”), subject to periods, conditions and restrictions. - May revoke or vary approvals for reasonable cause. - An officer may at any time enter a transit shed and inspect it and any goods therein. - Liability for missing or deficient goods: - If goods placed in a transit shed are found missing or deficient and absence/deficiency cannot be shown to be due to natural waste or other legitimate cause, the Comptroller may require the transit shed keeper to pay immediately the duty on such missing goods or on the whole or any part of the deficiency, as he sees fit. - Penalty for non-compliance with conditions or restrictions: fine of $10,000. ### Agents - Appointment: - Subject to section 23(2), the master of any vessel or the commander of any aircraft may appoint as his agent any person duly authorised to perform acts required by customs enactment to be performed by a master or commander. - The master or commander shall in writing notify the Comptroller of the agent’s name and address. - If the Comptroller is satisfied the person is fit and proper, he may accept that person as agent subject to terms and conditions. - If no agent is appointed, the owner of the vessel or aircraft, if a resident or represented in Anguilla, is deemed to be the agent of the master or commander for all purposes of any assigned matter. - Removal of acceptance: - If an agent wilfully or persistently neglects or refuses to comply with requirements imposed on a master or commander, the Comptroller may notify that he no longer accepts that person as agent; the person shall then cease to be agent. - Other appointments: - Any person (other than master or commander) required to perform any act or duty may appoint an agent to perform that act or duty. - An officer may require written authority from the person for any agent seeking to act on that person’s behalf. - Security: - Comptroller may require an agent appointed under subsection (1) to give security by bond or otherwise in such form and manner as directed. - Bond provisions: - (a) shall be taken on behalf of the Government of Anguilla; - (b) shall be valid notwithstanding that it is entered into by a person under full age; - (c) may be cancelled at any time by, or by the order of, the Comptroller. ### Control of pleasure craft - Governor in Council may make regulations regarding arrival, report and departure of pleasure craft. - “Pleasure craft” defined as: - (a) any vessel that, at the time of its arrival at a place in Anguilla from abroad, is being used for private recreational purposes only; or - (b) any vessel that the proper officer, after written application is made to Customs, permits to be treated as a pleasure craft. - Regulations may: - Allow the Comptroller to give directions as he thinks fit. - Provide for the imposition of a fine of $10,000 for contravention or failure to comply with any such regulation or direction and for the forfeiture of any vessel or goods involved in any such offence. ### Advance Passenger and Advance Cargo Information - Obligations for masters or commanders of conveyances expected to arrive in Anguilla: - Must, prior to the arrival of the conveyance and within the time period prescribed in the Regulations, provide the customs administration the advance passenger and advance cargo information prescribed in the Regulations in electronic form. - Obligations for masters or commanders of conveyances expected to depart from Anguilla: - Must, prior to departure and in accordance with the Regulations, provide the customs administration the advance passenger and advance cargo information in electronic form. - Information sharing: - Advance passenger and advance cargo information may be shared with other government agencies to conduct pre-arrival screening of persons and cargo in accordance with Memoranda of Understanding. ### PART 4 — IMPORTATION: ARRIVAL REPORTING ### Obligations relating to arrival of vessel or aircraft - Directions by customs officer (18-B): - The master of a vessel or the commander of an aircraft arriving in Anguilla shall comply with any direction given by the customs officer in respect of any goods, crew or passengers carried in the conveyance, including: - (a) to proceed directly to a customs port or airport; - (b) to anchor or land at the place designated for that purpose, or as directed by the customs officers; - (c) to submit a report of arrival when the conveyance arrives carrying passengers or goods that have not been cleared for importation; - (d) to stop the conveyance for boarding until the customs officer directs that the conveyance may proceed and facilitate the boarding of the conveyance by the customs officer; - (e) to answer any questions by the customs officer and produce any books and documents requested; - (f) to cause the conveyance to leave Anguilla immediately or within such time as the customs officer directs, if so directed by the customs officer. - Arrival at non-designated place (compelled by accident or necessity): - The master, commander or agent shall: - (a) immediately report the arrival of the conveyance to a customs officer or to a police officer; - (b) not, without the consent of the customs officer permit any goods carried in the conveyance to be unloaded from it; - (c) not allow any of the crew or passengers to disembark from or board the conveyance unless authorized to do so by the customs officer. ### Procedure on arrival of vessels (section 19) - General rules: - (1)(a) The master of any vessel arriving in the territorial sea of Anguilla from a place outside of Anguilla shall cause that vessel to proceed directly to a customs port. - (1)(b) No person importing or concerned in importing any goods into Anguilla in any vessel shall bring those goods into Anguilla at any place other than a port. - Penalties and forfeiture: - Any master or other person who contravenes or fails to comply with subsection (1) is guilty of an offence and is liable to a fine of $10,000, or 3 times the value of the goods, whichever is greater, and any goods imported in contravention of this subsection shall be liable to forfeiture. - Exceptions (compelled by accident, stress of weather or other unavoidable cause): - (2)(a)(i) Master shall immediately report the arrival to an officer. - (2)(a)(ii) Master shall not without the consent of an officer permit any goods carried on the vessel to be unloaded, or any passenger or member of the crew to depart from the vicinity of the vessel. - (2)(a)(iii) Master shall comply with any direction given by an officer in respect of such goods. - (2)(b) No passenger or member of the crew shall, without the consent of an officer, leave the immediate vicinity of any such vessel. - Penalty for contravention of subsection (2): fine of $20,000 or imprisonment for a term of 2 years or to both and may be arrested. - Permitted departures/removals: - (3)(a) Departure of any passenger or member of the crew from the vicinity of a vessel is not prohibited where necessary for reasons of health, safety or the preservation of life or property. - (3)(b) Removal of goods from a vessel is not prohibited where necessary for reasons of health, safety or the preservation of life or property. ### Procedure on arrival of aircraft (section 20) - General rules: - (1)(a)(i) The commander of any aircraft arriving in Anguilla from a place outside of Anguilla shall not cause or permit that aircraft to land for the first time on its arrival in Anguilla at any place other than a customs airport. - (1)(a)(ii) The commander shall not cause or permit the aircraft to land at any time while it is carrying passengers or goods brought in that aircraft from a place outside Anguilla and not yet cleared, at any place other than a customs airport. - (1)(b) No person importing or concerned in importing any goods in any aircraft shall bring those goods into Anguilla at any place other than a customs airport. - Penalties and forfeiture: - Any commander or other person who contravenes or fails to comply with subsection (1) is guilty of an offence and is liable to a fine of $10,000 or 3 times the value of the goods whichever is the greater and any goods imported in contravention of this subsection shall be liable to forfeiture. - Exceptions (required by air navigation enactment or compelled by accident, stress of weather or other unavoidable cause): - (2)(a)(i) Commander shall immediately report the landing to an officer and shall on demand produce the journey log belonging to the aircraft. - (2)(a)(ii) Commander shall not without the consent of an officer permit any goods carried on the aircraft to be unloaded from, or any passenger or member of the crew to depart from the vicinity of, the aircraft. - (2)(a)(iii) Commander shall comply with any direction given by an officer with respect to such goods. - (2)(b) No passenger or member of the crew shall without the consent of an officer leave the immediate vicinity of any such aircraft. - Penalty for contravention of subsection (2): fine of $20,000 or to imprisonment for a term of 2 years or to both and may be arrested. - Permitted departures/removals: - (3)(a) Departure of any passenger or member of the crew from the vicinity of an aircraft is not prohibited where necessary for reasons of health, safety or the preservation of life or property. - (3)(b) Removal of goods from an aircraft is not prohibited where necessary for reasons of health, safety or the preservation of life or property. ### Power to make regulations as to arriving vessels and aircraft and the unloading of imported goods (section 21) - Governor in Council may make regulations: - (a) prescribing the procedure to be followed by a vessel arriving at a customs port and an aircraft arriving at a customs airport; - (b) regulating the unloading, landing, movement and removal of goods on their importation; - (c) permitting the Comptroller to give directions and prescribe forms; - Different regulations may be made with respect to vessels and aircraft. - Penalty provisions in regulations: - Regulations may provide for the imposition of a fine of $10,000 for any contravention of or failure to comply with any such regulation, or any direction given under any such regulation, and for the forfeiture of any goods involved in any such offence. *Source: PART 3 and PART 4 (selected sections) of the Anguilla Customs Act as provided in the source content.* ### 22. Save as the Comptroller may otherwise permit, the master of every vessel intended to come to ### 22. Save as the Comptroller may otherwise permit, the master of every vessel intended to come to ### Notification of expected arrival - The master of every vessel intended to come to Anguilla shall notify the Comptroller of the expected arrival of that vessel not less than one working day before the arrival. - Failure to notify renders the master guilty of an offence and liable to a fine of $1,000. ### Report inwards (vessels and aircraft) - Applicability: - The master of every vessel exceeding 100 net tonnes arriving at a customs port: - (a) from any place outside of Anguilla; or - (b) carrying goods brought in that vessel from a place outside of Anguilla and not yet cleared on importation; - shall, within 24 hours before arrival, deliver to the Comptroller a report in such form and manner and containing such particulars as the Comptroller may direct. - Notwithstanding section 17(1), the master of every vessel not exceeding 100 net tonnes arriving at a port: - (a) from any place outside of Anguilla; or - (b) carrying goods brought in that vessel from a place outside of Anguilla and not yet cleared on importation; - shall, within 24 hours of arrival, deliver to Customs a report in such form and manner and containing such particulars as the Comptroller may direct and shall sign such forms as directed by the Comptroller. - The commander of every aircraft arriving at a customs airport: - (a) from any place outside of Anguilla; or - (b) carrying goods or passengers taken on board that aircraft at a place outside of Anguilla, being goods or passengers either: - (i) bound for a destination in Anguilla and not yet cleared at a customs airport, or - (ii) bound for a destination outside Anguilla; - shall, upon arrival, deliver to the Comptroller a report in such form and manner and containing such particulars as the Comptroller may direct. - Corrections to incorrect reports: - Vessels exceeding 100 net tonnes: the person who made an incorrect report shall, within 12 hours of the making of it, or such longer period as the Comptroller may permit, be allowed to amend it; if the Comptroller is satisfied the error was not made knowingly or recklessly, that person is not guilty of any offence and any omitted or incorrectly reported goods are not liable to forfeiture. - Aircraft: similar allowance to amend within 6 hours, subject to the same non-culpability and non-forfeiture if the Comptroller is satisfied the error was not made knowingly or recklessly. - Penalties for failure or omissions: - Failure to make a required report: guilty of an offence and liable to a fine of $10,000. - If goods appearing on any clearance are not on the report (unless amended under subsection (4) or (5)): - the master or commander shall pay to the Comptroller the duty on such goods, and - is guilty of an offence and is liable to a fine of $10,000 or 3 times the value of the goods, whichever is the greater. - Duties when making a report: - A person making a report must: - (a) answer questions relating to the vessel or aircraft, its cargo, stores, baggage, crew, passengers, voyage or flight as may be put by the proper officer; and - (b) produce all books and documents in his custody or control relating to those matters as the proper officer may require; - Failure to comply: guilty of an offence and liable to a fine of $10,000. - Prohibited acts before reporting: - Without prior consent of the Comptroller, after a conveyance carrying goods from outside Anguilla arrives within the territorial sea or lands and before a report is made, if any of the following occur: - (a) bulk is broken; - (b) goods are unloaded from or taken on board that vessel or aircraft; - (c) any alteration is made in the stowage of any goods carried; - (d) any goods are staved, destroyed or thrown overboard, or any container is opened; - then, unless explained to the satisfaction of the Comptroller, the master or commander is guilty of an offence and is liable to a fine of $10,000 or 3 times the value of the goods, whichever is greater, and any goods in respect of which the offence was committed are liable to forfeiture. - Stores reported as goods: - The Comptroller may require goods reported as stores on board to be entered for warehousing under section 24; for this purpose the master or commander shall be deemed to be the importer of those goods. ### Customs clearance process — persons and declarations - Person submitting a customs declaration: - The customs declaration shall be submitted by the declarant, or by a licensed customs broker [or an authorized in-house customs agent] appointed by the declarant, to act on his name and on his behalf to submit the customs declaration and arrange for the customs clearance of goods, in accordance with the Regulations. - The customs broker and the authorized in-house customs agent are the legal representative of the declarant for purposes of actions and notifications of the customs clearance; declarations filed or transmitted electronically by them shall be presumed to have been made with the consent of the declarant. - The declarant is responsible for the accuracy of particulars provided and for the payment of duties and taxes. - The customs broker shall be jointly and severally liable, together with the declarant, for payment of duties, taxes, fees, charges, interests and fines owed in connection to the customs operations where he acts in this character. - The declarant is the holder or the person who has free disposal of the goods and is the person who makes the customs declaration or in whose name it is made. - Submission of customs declaration: - Except as otherwise provided in the Regulations, all imported or exported goods shall be the subject of a customs declaration assigning the goods to a customs procedure: - (a) for warehousing, if so eligible; - (b) for home use, if so eligible; - (c) or transit or transshipment; - (d) for temporary importation with a view to subsequent re-exportation. - An exemption from duties and taxes shall not waive the obligation to submit a customs declaration. - A person who submits a customs declaration may inspect goods and draw samples in accordance with conditions in the Regulations. - Declarations and supporting documents shall be submitted electronically and shall contain the tax identification number of the importer or exporter and the authorization or licensing number of the customs agent or customs broker. - The Regulations may provide for oral, simplified or provisional customs declarations. - Processing of a customs declaration prior to importation shall be subject to terms and conditions set in the Regulations and other enactments. - The Regulations shall allow for electronic payment of customs duties, taxes, fees or charges imposed in connection with importation or exportation and collected by customs and other related agencies. - Except as otherwise provided, the date of submission of the customs declaration by the customs authorities shall be the date used for application of provisions governing the customs procedure and for all other import or export formalities. - Acceptance and amendment: - Customs declarations complying with conditions in this Act and the Regulations shall be accepted by the electronic system, provided the goods have been presented to customs or, at the discretion of customs authorities, made available for customs control. - A declarant shall be allowed, upon request, to amend one or more statements in the declaration after it has been accepted. - An amendment request shall not be granted after customs authorities: - (a) have informed the declarant of their intent to conduct examination of goods; - (b) have identified inaccuracies in the declared particulars; or - (c) have released the goods. - The customs administration may, upon declarant’s request and for reasons deemed valid, authorize amendment after verification has begun, under conditions determined by the Regulations, and may apply measures including a penalty if an offence is discovered during verification or examination. - An amendment shall not cause the declaration to apply to goods other than those initially declared. - Simplified procedures: - Regulations shall provide terms and conditions for simplified entry procedures to expedite clearance while maintaining appropriate customs controls, which may: - (a) permit information required to release an express shipment to be submitted and processed before arrival; - (b) allow a single electronic submission covering all goods in a shipment, subject to completion within a specified period; - (c) expedite release based on minimum documentation or a single submission of information; - (d) provide for shipments to be released immediately after arrival when required documentation and data are submitted; - (e) provide for inspection and clearance outside designated hours or away from customs offices. - Simplified procedures may apply to relief consignments as defined in the Regulations. - Verification, examination and sampling: - For verification of accuracy of particulars in an accepted declaration the customs administration may: - (a) examine the declaration and supporting documents; - (b) require the declarant, customs agent or authorized representative to provide other documents; - (c) examine the goods; - (d) take samples for analysis or detailed examination. - Examination selection: - An automated selectivity control, using the Customs Automated System or other system based on risk management, shall be applied to determine goods subject to examination. - Examinations shall be conducted as soon as possible in designated places within customs-controlled areas or outside customs premises and may take place outside official opening hours in accordance with the Regulations. - Customs may use technological equipment or systems such as non-intrusive inspection equipment, digital weights, plate readers, to facilitate inspection and clearance. - Customs and other agencies that examine goods or conveyances shall coordinate to carry out examinations, to the extent practicable simultaneously within a single location, to release goods in a timely manner after examinations are completed, provided regulatory requirements are met. - Priority in examination shall be given to live animals, perishable goods and other goods the customs administration considers urgently required. - The declarant has the right to be present or represented at examination or sampling and may be required to provide assistance; if the declarant fails to comply, customs officers shall examine the goods on their own. ### Importation — entry of goods - General entry obligation: - The importer of any goods, other than goods exempt from the requirements, shall within 7 days of their importation deliver to Customs an entry of those goods in such form and manner and containing such particulars as the Comptroller may direct. - Comptroller powers: - The Comptroller may: - (a) exempt any goods from the requirements of this section, subject to conditions he imposes; or - (b) authorise the destruction of any perishable goods. - Exemptions and conditions: - Passengers’ accompanied baggage is exempt from the requirements of this section. - Goods may be entered under subsection (1) for: - (a) warehousing, if eligible; - (b) home use, if eligible; - (c) transit or transshipment; - (d) temporary importation with a view to subsequent re-exportation, in cases the Comptroller permits. - The Comptroller may refuse to accept any entry if not satisfied the goods were imported at the time of delivery of the entry. - Corrections to non-dutiable entries: - Where goods are not chargeable with duty and any entry under subsection (1) is incorrect, the importer shall, within 10 days after delivery of the entry or such longer period as the Comptroller may permit, deliver a full and accurate account; if the Comptroller is satisfied the error was not made knowingly or recklessly, the person making the entry is not guilty of any offence and the goods are not liable to forfeiture. - Special permission: - The Comptroller may, notwithstanding no entry has been made, permit the delivery to an importer of any bullion, currency notes or coins imported into Anguilla. ### Entry by bill of sight - Imperfect entry procedure: - Where the importer is unable for want of any document or information to make perfect entry, he shall make a signed declaration to Customs in such form and manner and containing such particulars as the Comptroller may direct. - On such declaration the proper officer shall permit the importer to examine the goods in his presence. - Acceptance and specified sum: - If the importer submits an entry that is not a perfect entry and the proper officer is satisfied as to tariff description and, for goods liable to duty by number/weight/measurement/strength, that those metrics are correct, the proper officer shall, on payment of the specified sum (estimated by the proper officer to be the duty payable), accept that entry as an entry by bill of sight and allow delivery for home use. - Time to make perfect entry: - Within 3 months from making an entry by bill of sight, or longer if the Comptroller permits, the importer shall make a perfect entry; if duty is: - (a) less than the specified sum, the Comptroller shall authorize payment of the difference to the importer; or - (b) more than the specified sum, the importer shall pay the difference to the Comptroller. - If no perfect entry is made within the time limit, the specified sum shall be deemed the amount of duty payable. - Impossibility to make perfect entry: - If the Comptroller is satisfied it is impossible to make perfect entry, he may permit entry at a value he considers correct, deeming such entry to be perfect entry, subject to conditions; contravention of those conditions renders the goods liable to forfeiture. *Anguilla Customs Act R.S.A. c. C169 (excerpts provided in the source content).* ### 26. Without prejudice to any liability under any other provision of this Act, any person making entry ### 1aiaea2023001 - 26. Without prejudice to any liability under any other provision of this Act, any person making entry ### Penalties for failure to comply with entry requirements - Any person making entry of goods on their importation who fails to comply with any of the requirements of this Part in connection with that entry is liable to a fine of $5,000 and the goods are liable to forfeiture. ### Removal of uncleared goods to a customs warehouse (section 27) - Circumstances permitting deposit in a customs warehouse: - (a) entry has not been made by the expiration of the relevant period; - (b) at the expiration of 21 clear days from the relevant date, entry having been made of the goods, they have not been unloaded from the importing vessel or aircraft, or in the case of goods that have been unloaded, they have not been produced for examination and clearance; - (c) the goods are contained in a small package or consignment. - Definitions: - “relevant period” means a period of 7 days from the relevant date. - “relevant date” means the date when— - (i) a report of the importing vessel or aircraft was delivered under section 23, - (ii) entry of the goods was delivered under section 24, or - (iii) where no such report or entry was delivered, the latest date when it could properly have been delivered. - Special rule: where unloading restrictions arise from enactments relating to the prevention of epidemic or infectious diseases, the “relevant date” means the date of the removal of the restriction. ### Control of movement of uncleared goods within or between port or airport and other places (section 28) - Governor in Council may make regulations about manner and conditions for moving goods within any port or customs airport or between ports/airports and other places; may permit the Comptroller to give directions. - Section applies to goods chargeable with any unpaid duty, to drawback goods, and to any other goods not cleared out of charge. - Regulations may require goods to be moved only: - (a) by persons licensed by the Comptroller for that purpose; or - (b) in such vessels, aircraft or vehicles or by such other means as may be approved by the Comptroller for that purpose. - Licences or approvals may be granted for such period and subject to such conditions and restrictions as the Comptroller thinks fit and may be revoked at any time by the Comptroller. - Offence and penalty: - Any person who contravenes or fails to comply with any regulation under subsection (1) or any condition or restriction imposed, or the terms of any licence granted by the Comptroller under this section, is guilty of an offence and is liable to a fine of $10,000. ### Control of movement of goods inland (section 29) - Comptroller may impose conditions and restrictions respecting: - (a) movement of imported goods between place of importation and a place approved by the Comptroller for clearance out of charge or place of exportation; - (b) movement of goods intended for export between a place approved by the Comptroller for examination or a place designated by the proper officer and the place of exportation. - Directions may in particular: - (a) require goods to be moved within such period and by such route as may be specified; - (b) require goods to be carried in a vehicle or container complying with specified requirements and secured in specified manner; - (c) prohibit, except in specified circumstances, any unloading or loading of the vehicle or container or any interference with its security. - Document requirements: documents required by directions shall be in such form and manner and contain such particulars as the Comptroller may direct; the Comptroller may relax specific document requirements and impose substituted requirements. - Offence and penalties: - Any person who contravenes or fails to comply with any direction under subsection (1), and the person then in charge of the goods, are each guilty of an offence and are liable to a fine of $10,000 and any goods in respect of which the offence was committed are liable to forfeiture. ### Goods improperly imported (section 30) - Goods liable to forfeiture where, subject to subsection (2): - (a) imported goods chargeable with duty are, without payment of that duty— - (i) unloaded at any port, - (ii) unloaded from any aircraft, or - (iii) removed from their place of importation or from any approved wharf, examination station, transit shed or other customs area; - (b) goods imported, landed or unloaded contrary to any prohibition or restriction in force under any enactment; - (c) goods chargeable with duty or whose importation is prohibited or restricted are found concealed on board any vessel or aircraft; - (d) goods imported concealed in a container holding goods of a different description; - (e) imported goods are found not to correspond with any entry made in respect of them; - (f) imported goods are concealed or packed in any manner appearing to be intended to deceive an officer. - Exception discretion (subsection (2)): - Where goods prohibited or restricted are on importation either— - (a) reported as intended for exportation in the same vessel or aircraft; - (b) entered for transit or transshipment; or - (c) entered to be warehoused for exportation or for use as stores; - the Comptroller may, if he sees fit, permit those goods to be dealt with accordingly. - Criminal offence provisions (subsection (3)): - If a person imports or causes to be imported goods concealed in a container holding goods of a different description, or packed in a manner appearing to be intended to deceive an officer; or directly or indirectly imports or causes to be imported or entered any goods found not to correspond with any entry made in respect of them: - Guilty of an offence and liable to a fine of $20,000 or 3 times the value of the goods, whichever is the greater, or to a term of imprisonment of 2 years or to both and may be arrested. ### Offences in relation to importation (section 31) - Offence elements (subsection (1)): - If any person unships, lands, unloads or removes from place of importation any: - (a) goods chargeable with a duty that has not been paid; or - (b) goods imported, landed or unloaded contrary to any prohibition or restriction in force under any enactment; - or assists or is otherwise concerned in such unshipping, landing, unloading or removal; or imports contrary to such prohibition or restriction; - and does so with intent to defraud the Government of Anguilla of any such duty or to evade any such prohibition or restriction, then, subject to subsection (2): - liable to a fine of $10,000 or 3 times the value of the goods, whichever is the greater, or to imprisonment for a term of 1 year or to both and may be arrested, and the goods are liable to forfeiture. - Enhanced penalties for controlled drugs (subsection (2)): - Where the goods are controlled drugs as defined in the Drugs (Prevention of Misuse) Act, a person guilty of an offence under this section is liable— - (a) on summary conviction to a fine of $250,000 or to imprisonment for 5 years or to both; or - (b) on indictment to a fine of $500,000 or to imprisonment for 20 years or to both; and the goods are liable to forfeiture. ### Importation and exportation by post (Part 5, section 32) - General provisions for letters and postal packages arriving in Anguilla: - (a) All letters arriving from abroad shall be produced to the proper officer; if the proper officer considers a letter could contain other than written or printed material, he may require it to be opened in the presence of the Postmaster or an authorised person; if such letter is found to contain dutiable, restricted or prohibited goods, such goods are liable to forfeiture. - (b) All postal packages arriving from abroad shall be accompanied by a customs declaration and shall be produced to the proper officer, who may require them to be opened in the presence of the Postmaster or an authorised person; where goods in such package— - (i) do not correspond with any declaration of contents made in respect of them, or - (ii) are not accompanied by a customs declaration, - those goods are liable to forfeiture. - (c) No goods imported by post shall be allowed to be removed from the control of the Postmaster until all duty chargeable on them has been paid. - Export by post from Anguilla: - (a) All letters posted in Anguilla for transmission abroad shall be produced to the proper officer; if the proper officer considers a letter could contain other than written or printed material, he may require it to be opened in the presence of the Postmaster or an authorised person; if such letter is found to contain restricted or prohibited goods, such goods shall be liable to forfeiture. - (b) All postal packages posted in Anguilla for transmission abroad shall be accompanied by a customs declaration and shall be produced to the proper officer, who may require them to be opened in the presence of the Postmaster or an authorised person; where goods in such package— - (i) do not correspond with any declaration of contents made in respect of them, or - (ii) are not accompanied by a customs declaration, - those goods are liable to forfeiture. - Reporting requirement for currency in postal items (subsection (3)): - Any person who claims a letter or postal package arriving in Anguilla, or posts a letter or postal package in Anguilla for transmission abroad, which contains currency, cheques or monetary instruments, or any combination thereof, of or exceeding $27,000, or the equivalent in any currency or combination of currencies, shall declare and make a report of same in such form and manner and containing such particulars as the Comptroller may direct. - Penalty for failure to report (subsection (4)): - Any person failing to declare and make a report as required under subsection (3) is guilty of an offence and is liable to a fine of $10,000 or 3 times the value of the currency, cheques or monetary instruments not declared or reported, whichever is greater. - Regulatory authority (subsection (5)): - The Governor in Council may make regulations prescribing the procedure on the importation and exportation of postal packets and may exempt such importation or exportation from such requirements of such sections of the Act as he thinks fit. *Anguilla Customs Act R.S.A. c. C169 (extract as provided).* ### PART 6 ### PART 6 EXPORTATION ### Power to make regulations as to the loading of goods and departing vessels and aircraft - Governor in Council may make regulations— - regulating the storage, putting alongside, making waterborne and loading of, goods intended for export or for use as stores; - prescribing the procedure to be followed by vessels intending to leave ports and aircraft intending to leave customs airports; and - permitting the Comptroller to give directions; - different regulations may be made with respect to vessels and aircraft. - Regulations may provide for: - a fine of an amount of $10,000 for any contravention of or failure to comply with any such regulation, or any direction given under any such regulation; - forfeiture of any goods involved in any such offence. ### Entry of goods for exportation - Exporter (other than passengers’ accompanied baggage) shall deliver to Customs an entry in such form and manner and containing such particulars as the Comptroller may direct. - Comptroller may relax requirements under subsection (1) subject to conditions and restrictions. - Incorrect entries for goods not chargeable with duty: - exporter may, within 10 days after delivery of the entry or such longer period as the Comptroller permits, deliver a full and accurate account; - if error not made knowingly or recklessly, person is not guilty of any offence and goods are not liable to forfeiture. - If goods entered for exportation or for use as stores are not duly loaded onto the vessel or aircraft for which they are entered: - unless notified to Customs within 24 hours of departure, those goods are liable to forfeiture. - If goods requiring entry are placed on board or waterborne before entry: - goods are liable to forfeiture; and - where placing on board or making waterborne was done with fraudulent intent, any person concerned with knowledge of that intent is guilty of an offence and is liable to a fine of $20,000 or 3 times the value of the goods, whichever is the greater, or to a term of imprisonment of 2 years or to both and may be arrested. ### Departure reporting — Obligations relating to departure of vessel or aircraft - Master of a vessel or commander of an aircraft expected to leave Anguilla shall comply with any direction given by the customs officer in respect of goods, crew or passengers carried, including: - submit an outward report with supporting documents, in such a form and within such a time as may be prescribed; - submit an account of the cargo and stores taken on or remaining on board the vessel or aircraft in Anguilla; - produce all books and documents as may be required by the customs authorities; - deliver a content on clearance outwards at the intended port of departure in Anguilla in an electronic form, prior to the departure of the vessel or aircraft from Anguilla; - provide a list of the crew and each passenger on board before the time of departure. - No vessel or aircraft shall depart until the customs officer has issued a certificate of clearance in the prescribed form and the clearance shall be the authority for departure. ### Entry outwards of vessels and aircraft - Save as the Comptroller may otherwise permit— - master of any vessel not exceeding 100 net tonnes shall, before departure, deliver to Customs an entry outwards in such form and manner and containing such particulars as the Comptroller may direct, and sign it in the presence of the proper officer; - master of any vessel exceeding 100 net tonnes shall, before departure, deliver to Customs an entry outwards in such form and manner and containing such particulars as the Comptroller may direct; - commander of any aircraft shall, before departure, deliver to Customs an entry outwards in such form and manner and containing such particulars as the Comptroller may direct. - Amendment of incorrect entries: - paragraphs (1)(a) or (b): amend within 24 hours of making it or longer if Comptroller permits; if error not made knowingly or recklessly, not guilty of an offence and goods not liable to forfeiture; - paragraph (1)(c): amend within 12 hours of making it or longer if Comptroller permits; if error not made knowingly or recklessly, not guilty of an offence and goods not liable to forfeiture. - Failure to make required entry: goods liable to forfeiture and master or commander guilty of an offence and liable to a fine of $20,000. ### Stores - On application in form, the Comptroller may permit, subject to conditions and having regard to number on board, likely destination and stores remaining, such quantity of goods as he considers reasonable to be removed without payment of duty from any warehouse or on drawback, and loaded for use as stores during the voyage or flight: - applications under subsection (1) by master of any vessel over 100 net tonnes or by commander of any aircraft; - where application is in respect of fuel and lubricants only, application may be made by master of any vessel. - Proper officer may lock up, mark, seal or otherwise secure goods entered, shipped or carried as stores, or any place or container where they are kept. - If goods shipped or carried as stores are, without authority of the proper officer, landed or unloaded in Anguilla or consumed or offered for consumption in Anguilla: - goods are liable to forfeiture; - master or commander and owner guilty of an offence and liable on conviction to a fine of $5,000 or 3 times the value of the goods, whichever is the greater. - If vessel or aircraft leaves Anguilla for a destination outside Anguilla, fails to reach that or any other destination outside Anguilla, returns, and proper officer considers the deficiency in stores excessive: - master or commander shall pay to the Comptroller the duty on that deficiency; and - is guilty of an offence and is liable to a fine of $10,000 or 3 times the value of that deficiency, whichever is the greater. ### Clearance - Masters and commanders intending to depart to a destination outside Anguilla shall obtain clearance from Customs in the prescribed form and manner or as the Comptroller directs. - Applicants for clearance shall: - deliver to Customs an account of all cargo and stores taken on or remaining on board and, in respect of vessels, a certificate of clearance from the Superintendent of Ports; - produce all books and documents in custody or control relating to vessel or aircraft, cargo, stores, baggage, crew, passengers, voyage or flight as required; and - answer all such questions relating to the vessel or aircraft as may be put by the proper officer. - Clearance as in ballast: where vessel is in ballast, or vessel or aircraft has on board no goods other than stores, passengers’ accompanied baggage or empty containers upon which no freight or profit is earned, Customs shall, on application, clear that vessel or aircraft as in ballast. - Boarding and production of clearance: - any officer may board any vessel cleared outwards while within the territorial sea of Anguilla, or any aircraft cleared outwards and within Anguilla, and require production of the clearance; - refusal to produce clearance or to answer questions concerning the vessel, aircraft, cargo or intended flight or voyage is an offence liable on conviction to a fine of $5,000. - Officers may detain a vessel or aircraft to prevent departure without clearance. - If a vessel or aircraft required to be cleared departs without a valid clearance, or after clearance calls at any port or airport without permission of the proper officer (except for accident, stress of weather or other unavoidable cause), master or commander guilty of an offence and liable to a fine of $10,000. - If, 24 hours after granting of a clearance, the vessel cleared has not left port limits or the aircraft cleared has not taken off for a destination outside Anguilla, that clearance is void. - If goods are loaded into an aircraft at a customs airport or port before application for clearance has been made: - goods are liable to forfeiture; and - where loading or making waterborne is done with fraudulent intent, any person concerned with knowledge of that intent is guilty of an offence and liable to a fine of $20,000 or to 3 times the value of the goods, whichever is the greater, or to imprisonment for a term of 2 years or to both and may be arrested. ### Power to refuse or demand return of clearance - Customs may at any time refuse clearance of any vessel or aircraft. - Where clearance has been granted, any officer may at any time while the vessel is within the territorial sea of Anguilla, or the aircraft is at a customs airport, demand that any clearance granted shall be returned to him. - Demand for return may be made orally or in writing to the master or commander; if in writing it may be served by: - delivering it personally; - leaving it at his last known place of abode or business in Anguilla; or - leaving it on board the vessel or aircraft with the person appearing to be in charge or command of it. - Where a demand for return is made: - the clearance shall forthwith become void; and - if demand is not complied with, the master or commander is guilty of an offence and is liable to a fine of $10,000. ### Security for exportation of goods - Where warehoused goods or goods on drawback are to be exported, the Comptroller may require the exporter to give security in an amount of not less than the duty that would have been chargeable on those goods if imported for home use. - If, within 1 month of the exportation of those goods or such longer period as the Comptroller may permit, the exporter does not produce a certificate signed by a customs officer in the country to which the goods were exported certifying importation, or otherwise account for those goods to the Comptroller’s satisfaction, that security is forfeited. ### Offences in relation to exportation - If goods loaded or retained on board for exportation or for use as stores are not exported and discharged outside Anguilla or used as stores but are unloaded in Anguilla, then unless: - the unloading was authorised by the proper officer; and - any duty chargeable and unpaid on those goods is paid and any drawback or other allowance in respect of those goods is repaid (except where officer otherwise permits), - the master or commander and any person concerned in the unshipping, relanding, landing, unloading or carrying of the goods without such authority, payment or repayment is guilty of an offence. - Comptroller may impose conditions and restrictions with respect to goods permitted to be unloaded in Anguilla; contravention is an offence. - If, after clearance but before departure, it is discovered that any goods cleared for exportation or for use as stores are no longer on board, then unless unloaded with permission or stores that could reasonably have been consumed: - master or commander shall pay to the Comptroller the duty on that deficiency; and - is guilty of an offence. - Offences include: - exporting, causing to be exported or attempting to export goods concealed in a container holding goods of a different description or packed to deceive an officer; - exporting or causing to be exported or entered goods not corresponding with the entry made; - exporting or attempting to export warehoused goods, goods chargeable with duty transferred from an importing vessel or aircraft, or goods entitled to drawback on exportation. - Penalties for offences under this section: - liable to a fine of $20,000, or 3 times the value of the goods, whichever is the greater, or to imprisonment for a term of 2 years or to both, and may be arrested; - any goods in respect of which the offence was committed are liable to forfeiture. ### Exportation of prohibited or restricted goods - If goods are exported or shipped as stores, or brought to any place in Anguilla for the purpose of being exported or shipped as stores, contrary to any prohibition or restriction in force: - goods are liable to forfeiture; - exporter or intending exporter and any agent concerned are guilty of an offence and each liable to a fine of $10,000 or 3 times the value of the goods, whichever is the greater. - Any person knowingly concerned in exportation or shipment as stores, or attempted exportation or shipment as stores, with intent to evade any prohibition or restriction is guilty of an offence and liable to a fine of $20,000 or 3 times the value of goods, whichever is the greater, or to imprisonment for a term of 2 years or to both and may be arrested. - Where the goods are a controlled drug as defined in the Drugs (Prevention of Misuse) Act, penalties are: - on summary conviction: a fine of $250,000 or imprisonment for 5 years or both; - on indictment: a fine of $500,000 or imprisonment for 20 years or both. *Anguilla Customs Act R.S.A. c. C169 — PART 6 (EXPORTATION)* ### PART 5 ### PART 5 IMPORTATION AND EXPORTATION BY POST ### Importation and exportation of goods by post — general requirements - Letters arriving in Anguilla from abroad must be produced to the proper officer; if the officer considers a letter could contain other than written or printed material, he may require it to be opened in the presence of the Postmaster or an authorised person. If such a letter is found to contain dutiable, restricted or prohibited goods, those goods are liable to forfeiture. - Postal packages arriving in Anguilla from abroad: - Must be accompanied by a customs declaration and produced to the proper officer. - May be required to be opened in the presence of the Postmaster or an authorised person. - Are liable to forfeiture where goods contained in a package (i) do not correspond with any declaration of contents made in respect of them, or (ii) are not accompanied by a customs declaration. - No goods imported into Anguilla by post shall be allowed to be removed from the control of the Postmaster until all duty chargeable on them has been paid. - Letters posted in Anguilla for transmission abroad must be produced to the proper officer; letters that could contain other than written or printed material may be opened in the presence of the Postmaster or an authorised person, and if found to contain restricted or prohibited goods those goods shall be liable to forfeiture. - Postal packages posted in Anguilla for transmission abroad must be accompanied by a customs declaration and produced to the proper officer; packages not corresponding to their declaration of contents or lacking a customs declaration are liable to forfeiture. - The Governor in Council may make regulations prescribing procedure on importation and exportation of postal packets and may exempt such importation or exportation from requirements of sections as he thinks fit. ### Currency reporting and penalties for postal items - Any person who claims a letter or postal package arriving in Anguilla, or posts a letter or postal package in Anguilla for transmission abroad, which contains currency, cheques or monetary instruments, or any combination thereof, of or exceeding $27,000, or the equivalent in any currency or combination of currencies, shall declare and make a report in such form and manner and containing such particulars as the Comptroller may direct. (Act 15/2010, s. 8) - Penalty for failure to declare/report as required: - Fine of $10,000 or 3 times the value of the currency, cheques or monetary instruments not declared or reported, whichever is greater. (Act 15/2010, s. 8) ### Express shipments — expedited procedures - Express shipments are subject to specific expedited procedures provided in the Regulations, which shall: - Provide for information required to release an express shipment to be submitted and processed before the shipment arrives; - Allow a simplified customs declaration through electronic means; - Expedite the release of express shipments; - Provide for these shipments, under normal circumstances, to be released immediately after arrival, provided that all required documentation and data are submitted. ### Express delivery companies — registration and obligations - Companies providing express delivery or courier services must request authorization from the customs administration and provide a guarantee in accordance with the Regulations. - Registered express delivery companies must comply with requirements and obligations in the Regulations, including: - Provide adequate infrastructure and payment of customs expenses related to processing of expedited shipments at dedicated facilities; - Maintain electronic transmission capability and interconnection with the customs automated system; - Submit in advance of the arrival of the shipment the information necessary for release; - Maintain a high degree of control over expedited shipments through internal security, logistics, and tracking technology from pick-up to delivery; - Provide expedited shipment from pick-up to delivery; - Assume liability for payment of customs duties, taxes, fees and charges for the goods; - Have a good record of compliance with customs and fiscal laws and regulations; - Comply with other conditions provided in the Regulations. ### Handling, manifests, identification and categorization of express consignments - Unloading of packages: - The air carrier shall separate express delivery packages, duly identified per the Regulations, move them to facilities for separation and deliver them to the express delivery company. - Packages lacking required identification must be entered to the customs warehouse as general cargo. - Customs officers’ participation in reception, unloading of vehicles and goods is subject to the Act, the Regulations and application of risk criteria. - Cargo and express manifests: - Where express delivery companies transport goods in aircraft owned by them, the company shall submit the cargo manifest and the express delivery manifest. - Packages containing express delivery goods arriving or departing Anguilla must be clearly identified by special markings and presented separately from general cargo. Each consignment must be sealed and contain a label with: - identification of the exporter or shipper; - name and address of the shipper; - identification of the express delivery company; - name and address of consignee; - description and quantity of the goods or documents contained therein; - gross weight of the package expressed in [kilogra ms]; and - customs value of the goods. - Categories of goods in express deliveries: - (a) correspondence and documents — messages, information or data sent through papers, letters, photographs or electronic media, catalogs, except software, with no commercial value and not subject to payment of duties or taxes, restrictions or prohibitions; - (b) dutiable goods — goods valued at no more than X and items that may be classified as samples, provided they are not subject to restrictions or non‑tariff regulations; - (c) shipments not subject to simplified processing — other goods subject to general procedures, including goods subject to non‑tariff restrictions, goods subject to a customs procedure other than for home use or final exportation or low value shipments for non‑commercial purposes. ### Separation, clearance, timelines and risk-based controls for express shipments - Advance electronic transmission: - The express delivery or courier company shall electronically transmit the cargo manifest in advance of the arrival of the goods once the general cargo manifest containing the consolidated or master air waybill consigned in its name has been transmitted. - Authorization and presence of customs officers: - Express delivery companies may be authorized to proceed with separation and clearance of express delivery shipments in customs controlled areas; customs may assign officers to be present when necessary. - Corrections to manifested information: - Where differences are detected between declared information and actual shipments, the express delivery company must, within a maximum period of five hours, transmit corresponding corrections and make necessary justifications. - Corrections that refer to weight, quantity of packages or description of goods must be made with prior authorization of customs. - Waybill and manifest content: - Each express waybill must contain sender-provided information regarding the name of the consignee, description of the merchandise, invoice price and freight. - The express delivery manifest must contain information specified in the Regulations. - Clearance by category: - Goods in category 41‑G(1)(a) (correspondence/documents) will be cleared with information in the express delivery manifest once the manifest has been separated and risk criteria applied; for these shipments a single consolidated waybill may be transmitted indicating number of packages and gross weight expressed in [kilogra ms]. - For goods in category 41‑G(1)(b) (dutiable goods), once the general cargo and express delivery manifests have been transmitted, the express delivery or courier company must present the simplified declaration, which may cover one or several waybills belonging to different consignees, provided the customs value of the goods consigned in each shipment is less or equal to X and they are not subject to non‑tariff restrictions and regulations. - Shipments in category 41‑G(1)(b) may also be cleared by the consignee via a regular customs declaration; commercial invoice and individualized air waybill are mandatory. - Goods in category 41‑G(1)(c) and goods subject to permits, certificates, authorizations, exemptions or non‑tariff restrictions may not be included in the simplified goods declaration and must follow general procedures. - Time limits and liabilities: - The express delivery or courier company shall have a period of six hours after receipt of the goods in the designated customs controlled area for separation of shipments and submission of the simplified goods declaration. If not filed within that term, the company must transfer the goods to the temporary warehouse or customs warehouse regime. - Goods referred to in subsection (1)(c) must be immediately delivered to customs or temporary warehouse at the end of the separation process; if not delivered, the express delivery company shall be liable for respective tax obligations and penalties and such goods shall be cleared immediately through general procedures or transferred to customs warehouses. - Application of risk criteria: - Customs may apply documentary or physical and documentary recognition on a general or individual basis to shipments declared in the fast delivery manifest and the simplified goods declaration. - When other authorities must inspect the goods, they must coordinate with customs on the timing and manner of inspection. ### Coasting trade — definition, regulations and limits (PART 7 extracts) - Definition: - Carriage of goods by sea or air from one part of Anguilla to another is coasting trade, and any vessel or aircraft so employed is a coasting vessel or coasting aircraft. - The Governor in Council may by order deem carriage of any goods or class/description from any specified place in Anguilla to another specified place not to be coasting trade. - Regulatory powers and penalties: - The Governor in Council may make regulations regulating loading, unloading or making waterborne for loading of goods carried by coasting trade; prescribing procedures for coasting vessels on arrival/departure at ports and coasting aircraft at airports; and permitting the Comptroller to give directions. - Regulations may provide for imposition of a fine of $10,000 for contravention or failure to comply and for forfeiture of goods involved in such offence. - Limits and exceptions on coasting trade: - Subject to subsection (2), no goods not yet entered on importation and no goods for exportation shall be carried by way of coasting trade. - The Comptroller may permit goods or vessels to carry unentered goods or permit transshipment or temporary carriage under conditions and restrictions as he sees fit. - Contravention of subsection (1) or any condition/restriction imposed under subsection (2) renders goods liable to forfeiture and makes the master/commander guilty of an offence liable to a fine of $10,000 or 3 times the value of the goods, whichever is the greater. - Clearance requirements: - No coasting vessel or coasting aircraft shall depart from any customs port or customs airport in Anguilla before its master/commander has produced to Customs an account of goods carried in such form and manner and containing particulars as the Comptroller may direct; such approved account shall be the clearance of that vessel or aircraft. (Act 15/2010, s. 13(a)) - If the account is produced electronically and Customs has not responded at the expiry of one hour, or where no officer is stationed where the account is required to be produced, the vessel or aircraft may depart and proceed directly to an approved wharf or customs airport and the account be produced to the proper officer. (Act 15/2010, s. 13(b)) - The Comptroller may grant a general clearance on application, subject to conditions and restrictions, and may revoke such general clearance by written notice. - Departure without clearance or in contravention of conditions renders master/commander guilty of an offence liable to a fine of $10,000 or 3 times the value of the goods, whichever is the greater, and any goods in respect of which the offence was committed are liable to forfeiture. - Cargo book obligations: - The master/commander shall keep a cargo book in form and manner and containing particulars as the Comptroller may direct and must produce it on demand by the proper officer. - Where goods have been loaded/unloaded at a place in Anguilla, the cargo book must be produced before departure or before unloading as applicable; where no officer is stationed, the vessel/aircraft may depart and the cargo book must be produced at the first place where an officer is stationed. - Failure to keep or produce a cargo book is an offence liable to a fine of $10,000 or 3 times the value of the goods, whichever is the greater, and goods unloaded in contravention are liable to forfeiture. - Examination, boarding and documentation: - The proper officer may examine goods on board or at any place they have been brought for shipment or unloaded and may require containers to be opened/unpacked at the proprietor’s expense. - The proper officer may at any time board and search a coasting vessel or require documents that should be on board to be produced; failure to allow boarding/search or to produce documents is an offence liable to a fine of $10,000. - Offences relating to carriage coastwise: - Taking goods on board or unloading at a place outside Anguilla, or touching at a place outside Anguilla or deviating from voyage/flight without reporting in writing at first place in Anguilla where an officer is stationed renders goods liable to forfeiture if still on board and the master/commander guilty of an offence liable to a fine of $10,000 or 3 times the value of the goods, whichever is the greater. - Carrying goods by coasting vessel/aircraft contrary to prohibitions or restrictions renders goods liable to forfeiture and the shipper/intending shipper guilty of an offence liable to a fine of $20,000 or 3 times the value of the goods, whichever is the greater, or to imprisonment for a term of 2 years or to both and may be arrested. - If the goods are a controlled drug as defined in the Drugs (Prevention of Misuse) Act, penalties are: - On summary conviction: fine of $250,000 or imprisonment for 5 years or both; - On indictment: fine of $500,000 or imprisonment for 20 years or both. - Small craft regulation and forfeiture: - The Governor in Council may make regulations with respect to vessels not exceeding 50 net tonnes, including limits and permitted uses; any vessel used contrary to such regulations is liable to forfeiture. _Italic: Anguilla Customs Act R.S.A. c. C169 (excerpts provided in PART 5 of the source PDF)_ ### PART 8 ### PART 8 — WAREHOUSING ### Approval of warehouses (section 50 and 50-A) - Comptroller may approve places of security for deposit, keeping and securing: - (a) any goods chargeable with a duty of customs without payment of that duty; - (b) any goods for exportation or for use as stores, being goods not eligible for home use; - (c) any goods permitted by or under this Act to be warehoused on drawback. - Comptroller may impose periods, conditions and restrictions on approvals. - Directions the Comptroller may give: - restricting warehoused goods to those owned by the occupier of that warehouse; - making approval conditional upon warehousing a minimum amount of goods during a specified period, with different amounts for restricted and unrestricted warehouses; - specifying goods that may or may not be deposited in particular warehouses or classes of warehouse; - specifying parts of a warehouse in which classes or descriptions of goods may be kept or secured. - Offence for contravening conditions after approval: fine of $10,000. - Comptroller may revoke or vary approval for reasonable cause. - Where Comptroller intends to revoke or not renew approval, he shall give notice not later than 3 months before the date of cessation; such notice addressed to the occupier and left at the warehouse is deemed served on all persons interested in goods then or subsequently deposited. - After date of cessation (or later permitted date), uncleared goods may be taken to a customs warehouse and if not cleared within 1 month may be sold. - Special facilities: Comptroller may approve special areas with specific requirements and conditions for storage of categories of goods that present particular danger or require special facilities, including petroleum, oil and by-products (section 50-A). ### Power to make regulations and Comptroller directions (section 51) - Governor in Council may make regulations for control of depositing, marking, keeping, securing, treatment and removal of goods in warehouses. - Regulations may: - provide different provisions for different types of warehouses or parts thereof, or for goods of different classes or descriptions, or same class in different circumstances; - impose fines in amounts of $10,000 for contraventions or failures to comply and provide for forfeiture of goods involved. - Comptroller may give directions for: - proper conduct and management of warehouses, including conditions and restrictions on movement, deposit, keeping, removal or availability of goods; - attendance of officers at warehouses; - provision of facilities to officers; - minimum quantities of descriptions of goods depositable or removable at any one time; - goods to be destroyed or abandoned to the Comptroller without payment of duty under specified circumstances and conditions. ### Prohibitions and duration of warehousing (section 52) - No goods, class or description of goods prescribed in Schedule 1 may be warehoused. - Governor in Council may delete, vary or add to Schedule 1 by regulation. - No damaged goods or goods in insecure or defective containers or from which any portion of the contents have been removed may be warehoused. - Except as otherwise permitted by the Comptroller and subject to conditions, no warehoused goods may remain warehoused for longer than 2 years; goods remaining after such time shall be entered for re-warehousing or for home use or shall be re-exported. - Governor in Council may specify goods required to be warehoused upon importation. - Goods warehoused or failing to be warehoused or re-warehoused or failing to be removed contrary to this section are liable to forfeiture. ### Production, stowage and inspection of goods (sections 53–54) - Occupier must produce on request any goods deposited that are not lawfully authorised to be removed; failure is an offence liable to a fine of $1,000 or 3 times the value of the goods, whichever is the greater. - Occupier must stow containers or lots to allow easy access; failure is an offence liable to a fine of $1,000 for each container or lot not so stowed. - Proprietor of warehoused goods may, with authority of the proper officer: - inspect the goods and their container and prevent loss; - show the goods for sale. - Proper officer required to attend inspections or showings shall attend, so far as practicable, at any reasonable time requested, but is not obliged to attend more than once in any period of 24 hours at the request of the same person or in respect of the same goods. - Proper officer may allow sampling on such conditions and with or without entry or payment of duty as he thinks fit. - Acts done without permission of proper officer or contravening conditions: offence liable to a fine of $5,000 and goods liable to forfeiture. ### Entry, marking and re-entry of goods for warehousing (sections 55–56) - Imported goods entered for warehousing are deemed duly warehoused when Customs certifies entry and warehousing complete. - Before warehousing, proprietor must deliver to Customs an entry in form and containing particulars as the Comptroller may direct. - Goods brought for re-warehousing after removal from another warehouse are dealt with as goods being warehoused for the first time. - Goods shall be warehoused in the containers or lots in which they were first entered for warehousing, save as permitted by or under this Act. - Proprietor must mark containers or lots as directed by the proper officer and keep them so marked while warehoused; failure is an offence liable to a fine of $10,000. - Without authority of proper officer: - warehousing in containers or lots other than those entered; or - alteration in goods in warehouse or packing or marking after warehousing; - those goods are liable to forfeiture. - Re-entry prior to warehousing or re-warehousing: - goods may be further entered by proprietor for home use (if eligible), exportation or use as stores and dealt with as if entered from warehouse; - goods may be removed for transport to another approved warehouse and dealt with as if duly warehoused. - Where goods are held in containers, no part of those goods may be further entered or removed unless that part consists of one or more complete containers. ### Operations on warehoused goods (section 57) - Comptroller may permit, subject to conditions and restrictions, sorting, separating, packing, repacking and other operations necessary for preservation, sale, shipment or disposal of warehoused goods and may direct the warehouse or part where such operations may be carried out. - Persons permitted to carry out operations on goods in warehouse prior to 1st November 2001 are deemed to have been granted similar permission by the Comptroller. - Comptroller may revoke or vary any permission. - Carrying out operations without permission or contrary to permission: offence liable to a fine of $10,000 and goods liable to forfeiture. ### Deficiency, loss and compensation (section 58) - If warehoused goods are missing after warehousing and before lawful removal, occupier shall pay to the Comptroller: - (i) the duty such goods would have borne if entered for home use on date of discovery of the deficiency, or - (ii) for goods not eligible for home use, an amount equal to the value of the goods at the date of the deficiency in the opinion of the proper officer; - occupier is also guilty of an offence liable to a fine of $10,000 or 3 times the value of the goods, whichever is the greater. - If goods removed from a warehouse for transport to another warehouse or place fail to reach that destination, proprietor shall pay to the Comptroller: - (i) the duty such goods would have borne if entered for home use on date of discovery of the deficiency, or - (ii) for goods not eligible for home use, an amount equal to the value of the goods at the date of discovery in the opinion of the proper officer; - proprietor is guilty of an offence liable to a fine of $10,000 or 3 times the value of the goods, whichever is the greater. - Subject to subsection (4), no compensation is payable by, and no action lies against, the Comptroller for loss or damage caused to goods while in a warehouse or for unlawful removal. - Where warehoused goods are damaged, destroyed or unlawfully removed by or with the assistance or connivance of an officer and that officer is convicted of an offence in relation to that damage, destruction or removal, then except where the occupier or proprietor was a party to the offence: - Comptroller shall pay compensation for loss caused; - no duty shall be payable on the goods by the occupier or proprietor; - any duty paid before conviction shall be repaid. ### Removal of goods from warehouse (section 59) - Before removal, proprietor shall deliver to Customs an entry in form and containing particulars as the Comptroller may direct. - Goods may be entered for removal for: - (a) home use; - (b) exportation; - (c) use as stores; - (d) removal to another warehouse approved for warehousing of such goods, subject to conditions and restrictions as the Comptroller sees fit to impose; - (e) removal for other purposes, to such places and for such periods as the Comptroller may allow, subject to conditions and restrictions. - Warehoused goods shall not be removed from the warehouse or loaded onto any vessel, aircraft or vehicle for removal, exportation or use as stores except with authority of and in accordance with directions given by the proper officer. ### Duty liability on warehoused goods (section 60) - Save as permitted under this Act: - (a) duty on warehoused goods shall be chargeable at the time of the removal of those goods from the warehouse; - (b) no goods shall be removed from warehouse until all duty due on them has been paid. - Amount payable in respect of any duty is based on the value of the goods at the time of removal from the warehouse. - Duties and rates chargeable on warehoused goods are those in force with respect to the goods of that class or description at the time of delivery of the entry to remove the goods from the warehouse. - Rate of duties on goods lawfully removed without payment of duty intending re-warehousing but entered for home use before re-warehousing: - (a) where removal for home use is allowed under section 65 on the giving of security for the duty chargeable thereon, at the date of the giving of the security; - (b) in any other case, at the date of payment. - Where amount payable is based on quantity, the quantity shall be taken as at the time of entry into a warehouse. - Where quantity is ascertained by account, it shall be by reference to weight or measure, as the case may be. - Where warehoused goods have deteriorated or been damaged to such degree that Comptroller is satisfied they have become unsaleable, he shall allow such abatement of the duty chargeable as he sees fit. - Where any sum has been paid in respect of duty before the appropriate date under this Act, the difference, if any, between the sum so paid and the amount properly payable shall be paid or repaid as the case may be. *Anguilla Customs Act R.S.A. c. C169 — PART 8 (WAREHOUSING), as contained in the provided content.* ### 61. Without prejudice to any other provision of this Act authorising the removal of goods from ### 1aiaea2023001 - 61. Without prejudice to any other provision of this Act authorising the removal of goods from ### Removal of warehoused goods without payment of duty - The Comptroller may permit warehoused goods entered for removal for any purpose other than home use to be removed for that purpose without payment of duty, subject to conditions and restrictions the Comptroller may impose. - Where any condition or restriction imposed under this section is contravened or not complied with, the goods are liable to forfeiture. ### Provisions as to goods to be deposited in a customs warehouse (Section 62) - (1) The provisions of this section apply to any goods deposited in a customs warehouse under or by virtue of this Act. - (2) The Comptroller may appoint any place for the deposit of goods for the security of those goods and of any duty chargeable on them; any place so appointed is referred to as a customs warehouse. - (3) If the Comptroller considers it undesirable or inconvenient to deposit goods in a customs warehouse, he may deem those goods to be deposited in a customs warehouse, and the section applies as if they were deposited there. - (4) Rent payable in respect of any goods deposited in a customs warehouse shall be such as the Governor in Council may by regulation prescribe. - (5) The Comptroller may do all acts necessary for custody and preservation of goods deposited in a customs warehouse; expenses of so doing are payable in addition to other charges by the importer or owner. - (6) If goods require special care or treatment in the Comptroller's opinion: - (a) they shall be chargeable with such expenses for securing, watching and guarding as the Comptroller may consider necessary; and - (b) the Comptroller shall not be liable to make good any damage the goods may sustain. - (7) Save as permitted by or under this Act, no goods shall be removed from a customs warehouse until: - all duty chargeable on those goods, and any charges in respect of removal to the customs warehouse and arising by virtue of subsections (4), (5) and (6), have been paid; and - in the case of goods requiring entry and not yet entered, until entry has been made. - (8) If goods deposited by the proper officer are not cleared within 10 weeks after deposit, or such longer time as the Comptroller may allow, the Comptroller may, 7 days after giving notice of sale in the Gazette, or forthwith in the case of perishable goods, sell them at auction. - (9) All money arising from the sale at auction shall be used to pay, in order: - (a) firstly, any duty chargeable on those goods; - (b) secondly, the expenses of sale; - (c) thirdly, sums due to the Comptroller in respect of the carriage, warehousing and other services performed and facilities provided in respect of the goods; and - (d) fourthly, freight and rent due and payable and any other claims of which notice has been given to the Comptroller; - the balance, if any, shall be paid to the owner on application within 6 months of the sale, otherwise paid into the Consolidated Fund. - (10) When goods authorised to be sold under this Act cannot be sold or are perishable or hazardous in the Comptroller's opinion, he may destroy them. - (11) Any officer having custody of goods in a customs warehouse may refuse removal until satisfied all freight charges due have been paid. ### Offences in relation to warehouses and warehoused goods (Section 63) - (1) Any person who, except with authority of the proper officer or for just and sufficient cause, opens any door or lock of a warehouse or customs warehouse or makes or obtains access to any such warehouse or goods therein is guilty of an offence and is liable to a fine of $20,000 or to imprisonment for a term of 2 years or to both and may be arrested. - (2) Goods are liable to forfeiture where: - (a) goods entered for warehousing are taken into a warehouse without authority or contrary to the proper officer's direction; - (b) except as permitted by or under this Act, goods entered for warehousing are removed without being duly warehoused or are otherwise not duly warehoused; - (c) goods deposited in a warehouse or customs warehouse are unlawfully removed or unlawfully loaded into any vessel, aircraft or vehicle for removal, exportation or use as stores; - (d) goods entered for warehousing are concealed before or after warehousing; - (e) goods lawfully permitted to be removed from a warehouse or customs warehouse without payment of duty are not duly delivered at the destination in accordance with that permission. - (3) Any person concerned with taking, removal, loading, concealing or non-delivery as described in subsection (2) is guilty of an offence and liable to a fine of $10,000. - (4) Any person concerned with such acts with intent to defraud the Government of Anguilla of any duty or to evade any prohibition or restriction is guilty of an offence and, subject to subsection (5), is liable to a fine of $20,000 or to 3 times the value of the goods, whichever is the greater, or to imprisonment for a term of 2 years or to both and may be arrested. - (5) Where the goods concerned are a controlled drug as defined in the Drugs (Prevention of Misuse) Act, a person guilty of an offence under this section is liable: - (a) on summary conviction to a fine of $250,000 or to imprisonment for 5 years or to both; or - (b) on indictment to a fine of $500,000 or to imprisonment for 20 years or to both. ### Duties on imported goods and related procedures (Parts of Sections 64–67 and 67-A) - Duty on imported goods other than goods entered for warehousing (Section 64): - (1) Duty shall be raised, levied, collected and paid into the Consolidated Fund of Anguilla on all imported goods, chargeable at the rates set forth in the ICT: - (a) when an entry is required, at the time of delivery of the entry; or - (b) in any other case, at the time of the importation of the goods. - (2) The duty is chargeable at the following times: - (a) where an entry for home use is delivered in respect of imported goods, or an entry for export is delivered, at the time of delivery of the entry to Customs; - (b) where an entry is required but no entry is delivered to Customs, at the time of importation or exportation; - (c) where goods are removed from any vessel, aircraft or transit shed under bond or other security, at the time of delivery of the goods; - (d) in any other case, at the time of importation. - (3) Goods subject to duty shall be deemed proper to the class under which they fall in the section and chapter of the ICT and shall be chargeable thereunder. - (4) Duty shall be paid: - (a) in the currency of the East Caribbean currency authority; - (b) in the currency of the United States of America; or - (c) by a draft issued by, or a cheque drawn on and guaranteed by, a licensed domestic bank. - (5) Where any amount on an invoice or other document is expressed in a foreign currency, the value shall be calculated according to the appropriate rate of exchange quoted by Government bankers on the day the duty becomes chargeable. - Delivery of imported goods on giving of security (Section 65): - (1) Where it is impracticable to ascertain duty payable on goods entered for home use, the Comptroller may allow delivery upon the importer giving security by deposit of money or otherwise to the Comptroller's satisfaction for payment of any unpaid duty. - (2) When the Comptroller has determined the duty payable, he shall give the importer a notice specifying that amount. - (3) On giving of the notice, the amount specified or any difference with amounts deposited shall forthwith be paid or repaid. - Goods to be warehoused without payment of duty (Section 66): - Goods permitted on importation to be entered for warehousing are allowed to be warehoused without payment of duty. - Relief from duty of goods entered for transit or transshipment (Section 67): - The Comptroller may, subject to conditions and restrictions, allow goods entered for transit or transshipment to be removed for that purpose without payment of duty. - Determination of amount of import or export duties and taxes (Section 67-A): - 1. The amount of import or export duties payable shall be determined by the customs authorities. - 1. Except as otherwise provided, duties, taxes and other customs measures shall be applied according to the examination results. - 2. The customs authorities may accept the amount of import or export duty payable determined by the declarant. - 3. The duties and taxes to be paid are those in effect on the date of submission of the customs declaration. *Anguilla Customs Act R.S.A. c. C169 (excerpts) — 15/12/2010* ### 4. Where the customs a uthorities do not exa mine the decla red goods, the duties, ta xes a nd other customs mea sures s ### 4. Where the customs authorities do not examine the declared goods, the duties, taxes and other customs measures shall be applied according to the information provided on the declaration. ### Calculation of duty - Any amount due by way of customs duty shall be recoverable as a debt due to the Government of Anguilla. - Duties, drawbacks, allowances or rebates expressed by reference to a specified quantity or weight shall be chargeable or allowable on any fraction of that quantity or weight; amounts on such fractions shall be calculated proportionately, but the Comptroller may determine the fractions to be taken into account. - For calculating any amount due by way of duty, drawback, allowance, repayment or rebate, any fraction of a cent in that amount shall be disregarded. ### Date for payment of duty - Unless otherwise provided in this Act, the due date for the payment of duty assessed is X working days after the date on which the written notice of the assessment or re-assessment is given by the Comptroller unless otherwise determined by the Regulations. - Where an appeal or other proceeding results in a re-assessment which states that insufficient duties were paid, the additional duties shall be paid to the Comptroller within X working days of the date of the re-assessment. - Where all or part of any duty remains unpaid after the due date, interest shall be imposed at the rate prescribed by Regulations. - On non-payment after the due date: all benefits may be withdrawn, authorizations or licenses may be cancelled and subsequent shipments of the debtor may be detained, in accordance with the Regulations. ### Refunds (68-B) - Where an amount paid as duty is found to be in excess, the Comptroller shall refund the excess, unless all or a portion of the refund is set off against other debts. - Where an appeal or other proceeding results in a re-assessment in an amount less than the amount already paid in duties or given as security, the excess duties paid shall be refunded to the appellant or the appellant shall be released from any security given for payment of the duties in excess of the amount properly payable. - Where the refund required by subsection (1) or (2) is not paid within [xx days], interest will apply at the rate prescribed by regulations. - Any obligation on the part of the Comptroller to refund duties under subsection (1) shall be suspended pending the outcome of any appeal filed by the Comptroller under this Act or any other Act against the decision requiring the duty to be refunded. ### Special provisions (69) - Packaged goods marked or reputed to contain a specified quantity are deemed to contain not less than that specified quantity. - If packages intended for sale are not marked and importer/exporter cannot satisfy the Comptroller as to net weight, duty shall be calculated on the gross weight of package and goods. - Packages or coverings that are not the usual or proper package or are designed for separate use shall be deemed to be a separate article. - Derelict jetsam, flotsam or wrecks sold in Anguilla are liable to the same duty as goods of that class at time of discovery or sale. - The Governor in Council may specify standard capacities for containers of liquid goods; where goods liable to duty by liquid volume are sold in containers of the specified size, the quantity is deemed to be the specified quantity. ### Customs debt at importation (69-A) - A customs debt at importation shall be incurred through the placing of goods liable to import duties under a customs procedure. - A customs debt shall be incurred on the acceptance of the customs declaration. - Duties, taxes, fees and charges incurred shall be subject to the same rules for determination, assessment, re-assessment, amendment, payment and collection. - The importer shall be the debtor; where there are two or more, the debt is owed jointly and severally by all. - Where there is indirect representation, the person on whose behalf the customs declaration is made shall also be a debtor. - If a customs declaration is drawn up on basis of information leading to all or part of import duties not being collected, the person who provided the information and who knew, or ought reasonably to have known, that it was false shall also be a debtor. ### Customs debt incurred at import through non-compliance (69-B) - A customs debt at importation is incurred through non-compliance with obligations concerning: - admission of goods, removal from customs supervision, movement, processing, storage, temporary admission or disposal; - end-use of goods in Anguilla; - conditions governing placing of goods under a customs procedure or granting of duty exemption or reduced rate by virtue of end-use. - The time at which the customs debt is incurred shall be either: - the moment the obligation the non-fulfillment of which gives rise to the customs debt is not met or ceases to be met; or - the moment when a customs declaration is accepted for placing of goods under a customs procedure where it is established subsequently that a condition for placement or granting of exemption/reduced rate was not in fact fulfilled. ### Customs debt at export (69-C) - A customs debt on exportation shall be incurred through the placing of goods liable to export duties under the export procedure or the outward processing procedure. - The customs debt shall be incurred at the time of acceptance of the customs declaration. - Duties, taxes, fees and charges incurred shall be subject to the same rules for determination, assessment, re-assessment, amendment, payment and collection. - The exporter shall be the debtor; where there are two or more, owed jointly and severally by all. - In event of indirect representation, the person on whose behalf the customs declaration is made shall also be a debtor. - Where a customs declaration is drawn up on basis of information leading to all or part of export duties not being collected, the person who provided the information and who knew, or ought reasonably to have known, that such information was false shall also be a debtor. ### Customs debt at export incurred through non-compliance (69-D) - For goods liable to export duties, a customs debt on exportation shall be incurred through non-compliance with: - obligations in Customs legislation for the exit of the goods; or - conditions under which goods were allowed to leave Anguilla with total or partial relief from export duties. - The time when a customs debt is incurred shall be one of: - the moment at which the goods actually leave Anguilla without a customs declaration; - the moment at which the goods reach a destination other than that for which they were allowed to leave Anguilla with total or partial relief from export duties; - if customs authorities are unable to determine the moment in the previous bullet, the expiry of the time limit set for production of evidence that conditions entitling goods to relief have been fulfilled. - Debtors in cases of non-fulfilment include: - any person required to fulfil the obligation concerned; - any person who was aware or should reasonably have been aware that the obligation was not fulfilled and who acted on behalf of the obligated person; - any person who participated in the act leading to non-fulfilment and who was aware or should reasonably have been aware that a customs declaration had not been lodged but should have been. - In cases of goods leaving with total or partial exemption, the debtor shall be any person who must satisfy the conditions which allowed the goods to leave Anguilla with total or partial exemption from export duties. ### Notification of a customs debt (69-E) - The customs debt shall be notified to the debtor. - Where the amount of duty payable is equal to the amount entered in the customs declaration, release of the goods by customs authorities shall be equivalent to notifying the debtor of the customs debt. - Where the previous paragraph does not apply, the customs debt shall be notified to the debtor by the customs authorities when they are in a position to determine the amount payable and take a decision thereon. ### Limitation of a customs debt (69-F) - No customs debt shall be notified to the debtor after the expiry of a period of 5 years from the date on which the customs debt was incurred. - Where the customs debt is incurred as the result of an act which, at the time it was committed, was liable to give rise to criminal court proceedings, the 5 year period shall be extended to a period of [x] years. - Where an appeal is lodged, the periods in subsections (1) and (2) are suspended from the date on which the appeal is lodged and shall last for the duration of the appeal proceedings. - Where a customs debt is reinstated, periods in subsections (1) and (2) shall be considered as suspended from the date on which the application for repayment or remission was submitted, until the date on which the decision on the repayment or remission was taken. ### Extinguishment of customs debt (69-G) - A customs debt on importation or exportation shall be extinguished in any of the following ways: - by payment of the amount of import or export duty; - where the customs declaration is invalidated in respect of goods declared for a customs procedure entailing the obligation to pay duties; - where goods liable to import or export duties are confiscated or seized and confiscated; - where goods liable to import or export duties are destroyed under customs supervision or have been abandoned; - where disappearance of the goods or non-fulfilment of obligations results from total destruction or irretrievable loss of those goods as a result of the actual nature of the goods or unforeseeable circumstances or force majeure, or as a consequence of instruction by the customs authorities; - where the customs debt was incurred as a result of non-compliance and the following conditions are met: - the failure had no significant effect on the correct application of the customs procedures concerned and did not constitute an attempt at deception; - all formalities necessary to regularize the situation of the goods are subsequently carried out; - where goods released for free circulation duty-free, or at a reduced rate by virtue of end-use, have been exported with the permission of the customs authorities. - In the event of confiscation, the customs debt shall, nevertheless, for purposes of penalties applicable to customs offences, be deemed not to have been extinguished where customs duties or the existence of a customs debt provide the basis for determining penalties. ### Relief from duty on re-imported goods and other relief (70–75) - Re-imported previously home-use goods may be permitted to be imported without payment of duty where shown to the satisfaction of the Comptroller that: - no duty was due on previous importation or, if any duty was due, it has been paid; - no drawback has been paid or duty refunded on their exportation or any drawback/duty refunded has been repaid; - the goods have not undergone any process outside Anguilla since their exportation. - No repayment of sums overpaid in error shall be made unless claim is made and evidence submitted to the Comptroller within 1 year of the overpayment, and the claim is established to the satisfaction of the Comptroller. - Goods manufactured or produced in Anguilla re-imported after exportation and not processed outside Anguilla may be delivered for home use without payment of duty. ### Offences, forfeiture and abatement (71–72) - Contravention of conditions attached to relief or exemption, including sale/disposal restrictions within a period of 10 years (or lesser period provided), results in duty becoming payable and offence punishable by: - a fine of $20,000 or 3 times the duty relieved, whichever is the greater, or imprisonment for a term of 2 years, or both; and goods liable to forfeiture. - Failure to produce or account for goods relieved from duty on demand by an officer is an offence punishable by: - a fine of $20,000 or 3 times the value of the goods, whichever is the greater, or imprisonment for a term of 2 years, or both; and goods not produced or accounted for are liable to forfeiture if subsequently found. - Where imported goods have deteriorated, been damaged, lost or destroyed before or upon importation, the Comptroller shall allow an abatement of duty proportionate to the deterioration, damage, loss or destruction. - Where duty has already been paid, no repayment of the abatement amount shall be made unless claim is made within 6 months of the date of payment of the duty. ### Goods temporarily imported for re-export; other powers (73–77) - The Governor in Council may by regulation prescribe delivery of temporarily imported goods subject to conditions and payment of such proportion of duty as specified; different conditions may apply for different classes of goods. - Regulations may provide for a fine of $10,000 or 3 times the value of the goods, whichever is the greater, for contravention, and for forfeiture. - Goods brought into Anguilla by sea otherwise than as cargo, stores or baggage carried in a vessel are liable to like duty as if imported as merchandise; origin may be determined by the Comptroller. - The Governor in Council may by regulation impose rates of duty, exempt goods or classes of goods subject to conditions, and provide for the form of written declaration to be furnished by an importer. - A regulation under subsections concerning rates or exemptions is not valid unless it implements an item in a budget approved by an Act of the Legislature or until approved by resolution of the House of Assembly. - The House of Assembly may by resolution reduce or exempt duty on goods imported by a specified person subject to conditions; such a resolution takes effect on the day it is passed unless otherwise provided. - A certificate of good standing under regulations of the Inland Revenue Department Act must be produced to the Minister of Finance before a resolution under this section in relation to a person may be introduced. *Anguilla Customs Act R.S.A. c. C169 (excerpts).* ### 78. Any amount due and payable to the Comptroller under any enactment may be recovered by him ### 78. Any amount due and payable to the Comptroller under any enactment may be recovered by him ### Recovery of amounts - Any amount due and payable to the Comptroller under any enactment may be recovered by him in any court of competent jurisdiction. ### Valuation of goods for purposes of ad valorem duties (Section 79) - Primary rule (subsection (1)): - Value of imported goods chargeable to customs by reference to value shall be taken to be the normal price, defined as the price the goods would fetch at the time they are entered for home use (or, if not so entered, the time of importation) on a sale in the open market between a buyer in Anguilla and a seller in the country from which the goods were despatched to him, such buyer and seller being independent of each other. - Duty shall be paid on that value. - Exception for goods imported under a contract of sale and entered for home use: duty is deemed to have been paid on that value if, before delivery for home use, duty is tendered and accepted on a declared value based on the contract price. - Declared value (subsection (2)): - (a) Declared value = value as declared by or on behalf of the importer in making entry for home use. - (b) That declared value is deemed to be based on the contract price only if it represents that price properly adjusted to account for circumstances differentiating the contract from the contract contemplated by subsection (3). - Normal price and landed cost assumptions (subsection (3)): - (a) Normal price shall be taken to be the landed cost of the goods, the aggregate of: - (i) the contract price of the goods or the normal price as defined in subsection (1), whichever is the greater; and - (ii) the freight, insurance and all other costs, charges and expenses incidental to the sale of the goods and to the removal or carriage from the place of despatch to Anguilla. - (b) The buyer will pay the duty or tax in Anguilla. - Uninsured goods and freight determination (subsection (4)): - For uninsured goods substitute a notional insurance cost equal to 1% of the f.o.b. cost of such goods. - Where cost of freight is not known or is unsatisfactory in the opinion of the Comptroller, the Comptroller shall determine freight cost on the basis of known reliable costs on similar or identical goods carried on an equivalent or identical voyage. ### Market sale assumptions and related-party rules (subsection (5)–(8)) - Conditions for a sale in the open market between independent buyer and seller (subsection (5)): - (a) The price is the sole consideration. - (b) The price is not influenced by any commercial, financial or other relationship, whether by contract or otherwise, between the seller (or any person associated in business with him) and the buyer (or any person associated with him), other than the relationship created by the sale of the goods in question. - (c) No part of the proceeds of subsequent resale, use or disposal of the goods will accrue either directly or indirectly to the seller or any person associated in business with him. - Intellectual property, trademarks and foreign trademark treatment (subsections (6)–(7)): - (6) If goods are manufactured under a patented invention, or subject to a registered design, or imported under a foreign trademark or for sale under a foreign trademark, the normal price shall be determined on the assumption that the price covers the right to use the patent, design or trademark in respect of the goods. - (7) For subsection (6), “trademark” includes a trade name and a get-up; a foreign trademark indicates the goods are those of a person: - (a) who has grown, produced, manufactured, selected, offered for sale or otherwise dealt with the goods outside Anguilla; - (b) associated in business with such a person; or - (c) to whom such a person has assigned the goodwill of the business in connection with which the trademark is used. - Definition of associated in business (subsection (8)): - Two persons are deemed associated in business if, directly or indirectly, either has any interest in the business or property of the other, both have a common interest in any business or property, or some third person has an interest in the business or property of both of them. ### Information requirements, determinations and penalties (subsections (9)–(11)) - Information and documentary requirements (subsection (9)): - The Comptroller or an officer may require any importer or other person concerned with importation to furnish: - (a) such information as is in his opinion necessary for a proper valuation of the goods; and - (b) such declarations and evidence in support of such declarations relating to the goods as he may think fit; - and to produce any books of account or other documents of whatever nature relating to the purchase, importation or sale of the goods. - Determination where information is unsatisfactory (subsection (10)): - If information, declarations, evidence or documents furnished are not satisfactory in the opinion of the Comptroller, he shall make a determination of the value of the goods based on subsections (1) to (6). - Penalty for non-compliance (subsection (11)): - If any person contravenes or fails to comply with any requirement or direction of the Comptroller under this section, he is guilty of an offence and is liable on conviction to a penalty of $5,000. ### Personal and household effects; limit of exemption (Section 80) - Treatment where household goods or personal effects imported duty-free under items 4 and 11 of the exemption in the ICT are subsequently sold, exchanged, given away or otherwise applied to other use: - Duty shall be levied and paid at rates applicable as specified in the ICT on the values or quantities thereof: - (a) at the date of importation if disposition occurs within 6 months from date of importation; or - (b) at the date of sale, exchange, gift or disposal if that date is more than 6 months and less than 2 years after the date of importation; - No duty shall be charged on such goods imported not less than 2 years before the date of sale. ### Motor vehicles; limit of exemption (Section 81) - General rule when a motor vehicle imported free of duty under an exemption is disposed of or applied to unsanctioned use (subsection (1)): - (a) If sold, exchanged, given away or applied to unsanctioned use within 6 months of importation, pay duty on the value of and at the rate of duty specified in the ICT either at the date of importation or the date of sale, whichever is the greater. - (b) If sold, exchanged, given away or applied to unsanctioned use 6 months or more after the date of importation, pay duty on the value of and at the rate of duty specified in the ICT on the date of sale. - (Act 15/2010, s. 18(a)) - Timing of charge (subsection (2)): - The duty referred to in subsection (1) shall be chargeable at the time the motor vehicle is sold, exchanged, given away or applied to unsanctioned use. - (Act 15/2010, s. 18(b)) *Anguilla Customs Act R.S.A. c. C169 (excerpts provided)* ### 82. Notwithstanding anything in this Act, the owner of any class of goods exported from Anguilla ### 82. Notwithstanding anything in this Act, the owner of any class of goods exported from Anguilla for the purpose of being repaired, restored or otherwise processed and thereafter re-imported may at the time of entering such goods for export declare the purpose of such export and, if such goods are subsequently re-imported in repaired, restored or processed form, but without there being any substantial change in their form or character, then duty shall be charged as if the increase in value of the goods attributable to the process were the whole value thereof. ### Repairs, restoration or processing and re‑importation - Owner may declare at export the purpose: repair, restoration or processing for subsequent re‑importation. - If re‑imported without any substantial change in form or character, duty is charged as if the increase in value attributable to the process were the whole value of the goods. ### Value of goods for customs purposes — general - Customs value of imported goods shall be determined in accordance with this Act and the Regulations. (section 82-A(1)) - A person shall, upon making an entry, specify the customs value of the goods. (section 82-A(2)) - The currency exchange rate in effect on the date of submission of the entry shall be applied in determining the customs value of goods, unless otherwise provided by the Regulations. (section 82-A(3)) ### Transaction value (primary method) — section 82-B - Customs value shall be the transaction value: the price actually paid or payable for the goods when sold for export to Anguilla, adjusted per section 82-C, provided: - (a) no restrictions on disposition or use by buyer other than: - (i) imposed or required by law or public authorities in Anguilla; - (ii) limit the geographical area for resale; - (iii) do not substantially affect the value of the goods; - (b) sale or price is not subject to some condition or consideration for which a value cannot be determined with respect to the goods being valued; - (c) no part of proceeds of any subsequent resale, disposal or use of the goods by the buyer will accrue to the seller, unless appropriate adjustment under section 82-C; - (d) buyer and seller are not related, or if related, the transaction value is acceptable for customs purposes under paragraph (2). - Related‑party transactions (section 82-B(2)): - Relationship alone does not render transaction value unacceptable; circumstances examined to ensure relationship did not influence price. - If customs considers relationship influenced price, it shall communicate grounds to importer and give a reasonable opportunity to respond; communication shall be in writing if requested. - Importer may demonstrate transaction value approximates one of: - (i) transaction value in sales to unrelated buyers of identical or similar goods for export to Anguilla; - (ii) customs value of identical or similar goods as determined under section 82-G; - (iii) customs value of identical or similar goods as determined under section 82-H. - Tests in subsection 2(b) are at importer’s initiative and only for comparison; substitute values may not be established under subsection 2(b). ### Additions to price actually paid or payable (adjustments) — section 82-C - Add to the price actually paid or payable the following, to the extent incurred by the buyer but not included in the price: - (a)(i) commissions and brokerage, except buying commissions; - (a)(ii) cost of containers treated as one for customs purposes with the goods; - (a)(iii) cost of packing whether for labor or materials; - (b) value, apportioned as appropriate, of goods and services supplied directly or indirectly by the buyer free or at reduced cost for use in connection with production and sale for export, to extent not included in price actually paid: - (i) materials, components, parts and similar items incorporated in the imported goods; - (ii) tools, dies, molds and similar items used in production; - (iii) materials consumed in production; - (iv) engineering, development, artwork, design work, plans and sketches undertaken elsewhere than in Anguilla and necessary for production; - (c) royalties and license fees related to the goods being valued that the buyer must pay as condition of sale, to extent not included in price; - (d) value of any part of proceeds of any subsequent resale, disposal or use of imported goods that accrues directly or indirectly to the seller; - (e) cost of transport of the imported goods to the port or place of importation; - (f) loading, unloading, and handling charges associated with transport to port/place of importation; - (g) cost of insurance. - Additions must be made only on basis of objective and quantifiable information. (section 82-C(2)) - No additions other than those provided in this Section. (section 82-C(3)) ### Transaction value of identical goods — section 82-D - If transaction value cannot be determined under 82-B, use transaction value of identical goods sold for export to Anguilla and exported at or about the same time. - Use sales at same commercial level and substantially same quantity; if none, use sales at different commercial level/quantities adjusted for differences attributable to commercial level and/or quantity if demonstrated evidence clearly establishes reasonableness and accuracy of adjustment. - Adjust for significant differences in costs and charges (as in section 82-C(2)) arising from differences in distances and modes of transport. - If multiple transaction values of identical goods are found, use the lowest such value. ### Transaction value of similar goods — section 82-E - If customs value cannot be determined under 82-B and 82-D, use transaction value of similar goods sold for export to Anguilla and exported at or about the same time. - Apply same principles on commercial level, quantity and adjustments as in section 82-D. - If multiple transaction values of similar goods are found, use the lowest such value. ### Order of deductive and computed value methods — section 82-F - If customs value cannot be determined under 82-B, 82-D and 82-E, determine under section 82-G (deductive) or, if not possible, under section 82-H (computed). - At importer’s request, order of application of section 82-G and 82-H may be reversed. ### Deductive value — section 82-G - If imported goods or identical/similar imported goods are sold in Anguilla in the condition as imported, customs value is based on unit price at which such goods are sold in greatest aggregate quantity at or about time of importation to persons not related to sellers, subject to deductions for: - (i) either commissions usually paid or additions usually made for profit and general expenses in connection with sales in Anguilla of imported goods of same class or kind; - (ii) usual costs of transport and insurance and associated costs incurred within Anguilla; - (iii) customs duties and other national taxes payable in Anguilla by reason of importation or sale. - If not sold at or about time of importation, base on earliest sale after import but before expiration of 90 days after such importation. - If not sold in condition as imported, importer may request valuation based on unit price after further processing in greatest aggregate quantity, allowing for value added by processing and deductions in subsection 1(a). ### Computed value — section 82-H - Computed value consists of the sum of: - (a) cost or value of materials and fabrication or other processing employed in producing the imported goods; - (b) an amount for profit and general expenses equal to that usually reflected in sales of goods of same class or kind made by producers in the country of exportation for export to Anguilla; - (c) the cost or value of all expenses referred to in subsection 2 of section 82-C. ### Residual method — section 82-I - If customs value cannot be determined under sections 82-B through 82-H inclusive, determine using reasonable means consistent with principles and general provisions of this Agreement and of Article VII of GATT 1994 and on basis of information available in Anguilla. - Customs value shall not be determined on basis of: - (a) the selling price in Anguilla of goods produced in such country; - (b) a system accepting the higher of two alternative values; - (c) the price of goods on domestic market of country of exportation; - (d) cost of production other than computed values determined for identical or similar goods under section 82-H; - (e) price of goods for export to a country other than Anguilla; - (f) minimum customs values; - (g) arbitrary or fictitious values. - If importer requests, customs shall inform in writing of customs value determined and method used. ### Interpretation and definitions — section 82-J - “customs value of imported goods” means the value of goods for levying ad valorem duties of customs on imported goods. - “country of importation” means country or customs territory of importation. - “produced” includes grown, manufactured and mined. - “identical goods” means goods the same in all respects, including physical characteristics, quality and reputation; minor differences in appearance do not preclude identical classification. - “similar goods” means goods not alike in all respects but having like characteristics and like component materials enabling them to perform same functions and be commercially interchangeable; quality, reputation and existence of a trademark are factors. - “identical goods” and “similar goods” do not include goods incorporating engineering, development, artwork, design work, and plans and sketches for which no adjustment has been made under paragraph 1(b)(iv) of section 82-C because such elements were undertaken in the country of importation. - Goods are not regarded as identical or similar unless produced in same country as goods being valued. - Goods produced by a different person are taken into account only when there are no identical or similar goods produced by the same person as the goods being valued. - “goods of the same class or kind” means goods within a group or range produced by a particular industry or sector and includes identical or similar goods. - Persons deemed related only if: - (a) officers or directors of one another’s businesses; - (b) legally recognized partners in business; - (c) employer and employee; - (d) any person directly or indirectly owns, controls or holds 5 per cent or more of outstanding voting stock or shares of both; - (e) one directly or indirectly controls the other; - (f) both are directly or indirectly controlled by a third person; - (g) together they directly or indirectly control a third person; - (h) they are members of the same family. - Persons associated in business as sole agent, sole distributor or sole concessionaire shall be deemed related if they fall within criteria of paragraph 4. (section 82-J(3)) ### Reasons to doubt declared value — section 82-K - If customs has reason to doubt truth or accuracy of particulars or documents, it may ask importer for further explanation, documents or evidence that declared value represents total amount actually paid or payable, adjusted per section 82-C. - If doubts remain after receiving information or in absence of response, customs may deem that customs value cannot be determined under section 79-B. - Before final decision, customs shall communicate grounds for doubt to importer and give reasonable opportunity to respond; communication in writing if requested. - When final decision is made, customs shall communicate decision and grounds in writing. ### Value of goods for export — section 82-L - Customs value of goods for export shall be value at point of exit and determined by adding to exporter’s ex warehouse price the cost of transport and all incidental expenses up to the frontier, not including export duties, taxes, fees and charges for which exporter has been granted a discharge, in accordance with the Regulations. ### Tariff classification of goods — sections 82-M and 82-N - All imported and exported goods must be classified and described to a customs officer in accordance with the provisions of the CARICOM Common External Tariff using customs tariff nomenclature and the International Convention on the Harmonized Commodity Description and Coding System. (section 82-M(1)) - For applying the Common External Tariff and non‑tariff measures, goods shall be described and classified in accordance with the Common External Tariff and statistical nomenclature and the International Convention of the Harmonized Commodity Description and Coding System. (section 82-M(2)) - General rules of interpretation of the Harmonized System (section 82-N): - Table of contents, alphabetical index, and titles of sections, chapters and sub‑chapters are for reference only; classification determined by terms of headings and relative section or chapter notes, and subject to specified rules. - Rule highlights: - 2(a) Reference to an article includes incomplete or unfinished articles having essential character of complete article; includes articles entered unassembled or disassembled. - 2(b) Reference to a material or substance includes mixtures or combinations; goods consisting wholly or partly of such material are included. - 3: When prima facie classifiable under two or more headings, preference to most specific description; rules for mixtures/composites and sets (3(a)–(c)). - 5(a) Specially shaped or fitted containers (camera cases, musical instrument cases, etc.) entered with goods normally sold therewith shall be classified with such articles, except containers that give the whole its essential character. - 5(b) Packing materials and packing containers entered with goods shall be classified with the goods if of a kind normally used for packing such goods, except where clearly suitable for repetitive use. *Italic: Anguilla Customs Act R.S.A. c. C169 (sections 82–82-N as provided in the source content).* ### 6. For lega l purposes, the cla ssifica tion of goods in the subhea dings of a hea ding sha ll be determined a ccordi ### 1aiaea2023001 - 6. For lega l purposes, the cla ssifica tion of goods in the subhea dings of a hea ding sha ll be determined a ccordi ### Classification of goods - For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to: - the terms of those subheadings and any related subheading notes; - mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. - For the purposes of this rule, the relative section, chapter and subchapter notes apply. ### Origin of goods — Country of origin and scope - 82-O. (1) The country of origin of goods is the country in which the goods were produced or manufactured, according to the criteria defined for the purpose of applying the customs tariff, quantitative restrictions, as well as other trade-related measures. - 82-O. (2) The country of origin of goods shall be determined for the purpose of applying: - (a) The respective customs tariff rates under applicable regulation; - (b) Other non-tariff measures established under specific community provisions on trade in goods; - (c) Other community measures in respect of the origin of goods. ### Rules of origin - 82-P. Rules of origin are the specific provisions applied to determine the origin of goods. The rules of origin include non-preferential and preferential rules. - (a) Non-preferential rules of origin are established by community regulation, national legislation or international conventions for general application with objective of attaining certain trade policy objectives; - (b) Preferential rules of origin are established by community regulation or in accordance with trade agreements to facilitate community trade with certain countries or member states in the same community space. ### Proof of origin - 82-Q. (1) Where an origin has been declared in the customs declaration, the customs administration may require the declarant to prove the origin of the goods. - 82-Q. (2) Documentary proof of origin may be required for the application of preferential customs duties, economic or commercial measures adopted unilaterally or in the framework of bilateral or multilateral agreements, public order or health. - 82-Q. (3) Where proof of origin of goods is provided, the customs administration may, in the event of reasonable doubt, require the submission of additional evidence. ### Country of consignment - 82-R. The country of consignment is the country from where the goods are dispatched directly to Anguilla. ### Drawback — Extent - 83. (1) Subject to this section, where goods are entered— - (a) for exportation; - (b) for shipment for use as stores; or - (c) for warehousing for subsequent exportation or shipment for use as stores; - drawback may be claimed in respect of such proportion of any duty paid on their importation into Anguilla as the Governor in Council may by regulation specify. - 83. (2) No drawback may be claimed in respect of— - (a) any goods of a value of less than $270, such value being that at which the goods were originally imported; - (b) goods which were imported into Anguilla more than 12 months before the date of the claim for drawback; or - (c) goods not in the packages and in the same state in which they were originally imported into Anguilla, or in the case of bulk goods, where that bulk has been broken. - 83. (3) Where imported goods are re-exported within 12 months of their importation by their importer to the same country and to the same person or firm from which they were imported or are entered for shipment for use as stores, this section shall not apply. - 83. (4) The Governor in Council may by regulation prescribe any goods, class or description of goods in respect of which no drawback shall be claimable. ### Drawback — Claims and conditions - 84. (1) Any claim for drawback shall be made in such form and manner and contain such particulars as the Comptroller may direct. - 84. (2) No drawback is payable— - (a) unless it is shown to the satisfaction of the Comptroller that all duty due on the goods in respect of which the claim is made has been paid and not otherwise drawn back; - (b) until the person making the claim has furnished the Comptroller with such information and produced to him such books of account or other documents relating to the goods as the Comptroller may demand; and - (c) subject to section 70, until all the goods that are the subject of the claim have been exported. ### Drawback — Destroyed or damaged goods after shipment - 85. (1) If proved to the satisfaction of the Comptroller that after being duly shipped for exportation or for use as stores goods have been destroyed by accident on board the exporting vessel or aircraft, any amount payable by way of drawback on those goods shall be payable as if they had been exported to their destination. - 85. (2) If proved to the satisfaction of the Comptroller that after being duly shipped for exportation or for use as stores goods have been materially damaged by accident on board the exporting vessel or aircraft, those goods may, with the consent of and in accordance with any conditions and restrictions as may be imposed by the Comptroller, be relanded or unloaded again or brought back into Anguilla, and— - (a) if re-entered for home use, are liable to the duty due on the importation of such damaged goods; or - (b) if abandoned to the Comptroller or destroyed, the importer shall be entitled to such drawback payable on those goods as if they had been duly exported to their destination, and notwithstanding any customs enactment, no duty shall be payable on the importation or unloading of those goods. - 85. (3) Any goods in respect of which an offence contrary to subsection (1) is committed are liable to forfeiture, but in the case of a claim for drawback, the Comptroller may, if he sees fit, instead of seizing the goods, either refuse to allow any drawback thereon or allow only such drawback as he considers proper. - 85. (4) If, in the case of any goods upon which a claim for drawback, allowance, remission or repayment of duty has been made, it is found that those goods do not correspond with any entry made thereof in connection with that claim, the goods are liable to forfeiture and any person by whom any such entry or claim was made is guilty of an offence and is liable to a fine of $10,000. ### Drawback — Offences - 86. (1) If any person obtains or attempts to obtain or does anything whereby there might be obtained by any person any amount by way of drawback in respect of goods for which there is no entitlement, he is guilty of an offence and is liable to a fine of $10,000 or 3 times the value of the goods, whichever is the greater. - 86. (2) If any person, with intent to defraud, obtains or attempts to obtain or does anything whereby there might be obtained by any person any amount by way of drawback in respect of goods for which there is no lawful entitlement, he is guilty of an offence and is liable to a fine of $20,000 or 3 times the value of goods, whichever is the greater, or to imprisonment for a term of 2 years or to both and may be arrested. - 86. (3) Any goods in respect of which an offence under subsections (1) and (2) has been committed are liable to forfeiture. ### Refund on processed exports - 87. (1) If it is shown to the satisfaction of the Comptroller that duty has been paid on goods on importation and that such goods have— - (a) undergone a process of manufacture; and - (b) have been exported; - the Comptroller shall, subject to such conditions and restrictions as he sees fit to impose, authorise repayment to the importer upon a claim being made, of an amount equivalent to the duty paid on the importation of the goods. - 87. (2) Any such claim shall be made in such form and manner and contain such particulars as the Comptroller may direct. ### Prohibitions and restrictions - 88. (1) No goods, class or description of goods prescribed in Part 1 of Schedule 2 shall be imported into Anguilla. - 88. (2) No goods, class or description of goods prescribed in Part 2 of Schedule 2 shall be imported into Anguilla except in accordance with the conditions and restrictions prescribed by that Part. - 88. (3) No goods, class or description of goods prescribed in Part 3 of Schedule 2 shall be exported. - 88. (4) No goods, class or description of goods prescribed in Part 4 of Schedule 2 shall be exported except in accordance with the conditions and restrictions prescribed by that Part. - 88. (5) The Governor in Council may by regulation— - (a) delete from, vary or add to the goods, classes or description of goods prescribed in Parts 1, 2, 3 or 4 of Schedule 2; - (b) prohibit or restrict, subject to such conditions and restrictions as the regulations may impose, the importation, exportation or carriage coastwise of any goods, class or description of goods specified in the Order to or from any place in Anguilla so specified. ### Duty free zones — Definition and establishment - 88-A. Duty free zone means any part of the customs territory of Anguilla, where any goods introduced are generally regarded, insofar as import duties and taxes concerned, as being outside this territory. - 88-B. (1) The customs administration may appoint any place as a duty free zone and determine the area of the zone, its access and exit points. - 88-B. (2) Duty free zones shall be enclosed and the area and access and exit points of a zone shall be under customs supervision. - 88-B. (3) Persons, goods and means of transport entering or exiting a duty free zone may be subjected to customs controls. - 88-B. (4) The customs administration may prohibit persons who do not provide the necessary assurance of compliance with the customs provisions from carrying on an activity in a duty free zone. ### Duty free zones — Authorized constructions and activities - 88-C. (1) Building construction in a duty free zone shall be subject to the prior approval of the customs administration in accordance with the Regulations. - 88-C. (2) Subject to this Act and the Regulations any industrial or commercial activity or for the provision of services shall be allowed in a duty free zone. These activities shall be subject to prior notification to the customs administration. - 88-C. (3) The customs administration may prohibit or restrict activities referred to in paragraph 2, considering the nature of goods in question, of the needs of supervision, security and safety. - 88-C. (4) The customs administration may stop persons from engaging in a duty free zone activity who do not provide the necessary requirements. ### Duty free zones — Placement of goods under the regime - 88-D. (1) Except as otherwise provided in this Act or the Regulations goods brought into a duty free zone are subject to this Act and the Regulations and may only be exported or re-exported. - 88-D. (2) Non community goods admitted to a duty free zone may be placed in the inland procedures for clearance. - 88-D. (3) Goods admitted to a duty free zone and subsequently exported are entitled to duties relief. - 88-D. (4) The modalities for the application and enforcement of these provisions shall be prescribed in the Regulations. ### Duty free shops — Licenses and procedures - 88-E. (1) Subject to the Regulations, the customs administration may issue to any person qualified, a license for the operation of any place as a duty free shop for the sale of goods free of certain duties or taxes levied on goods, to persons about to depart from Anguilla for exportation and may specify in the license any restriction as to the classes of goods that may be received therein or the circumstances in which goods may be received. - 88-E. (2) Subject to the Regulations, the license may be amended, suspended, renewed, cancelled or reinstated. - 88-F. (1) Each duty-free shop must establish, maintain, and follow written procedures to provide reasonable assurance to the customs administration that conditionally duty-free merchandise purchased therein will be exported from the customs territory. A copy of any change in the procedure will be provided to the customs administration before it is implemented. - 88-F. (2) Conditionally duty-free merchandise and other merchandise such as domestic merchandise and merchandise previously entered or withdrawn for consumption and brought into a duty-free shop can be warehoused in a duty-free store, provided: - (a) that they are physically segregated from one another, - (b) that they are identified or marked to enable the customs administration to distinguish conditionally duty-free merchandise from other merchandise, or - (c) the owner has an electronic inventory system capable of immediately identifying conditionally duty-free merchandise from other merchandise. - 88-F. (3) Conditionally duty-free merchandise for exportation at airport or sea port exit points may be sold and delivered only to purchasers who display valid tickets, or in the case of chartered or for-hire flights that have not issued tickets, other proof of impending departure from the customs territory, and to crewmembers who have been engaged for a flight or voyage departing directly from the customs territory with no intermediate stops in Anguilla. - 88-F. (4) Duty-free store proprietors must maintain, at the duty-free store or at another location approved by the customs authorities, a current inventory separately for each storage area, crib, and sales area containing conditionally duty-free merchandise by warehouse entry, or by unique identifier where permitted by the customs authorities. Proprietors must assure that the customs administration has access to those records, and that the records are stored in such a way as to keep transactions of multiple facilities separated. The inventory must be reconcilable with the accounting and inventory records. Proprietors are subject also to the recordkeeping requirements. - 88-F. (5) The proprietor or operator of a duty free shop shall, where an officer so requests, afford the officer free access to the duty free shop or any premises or place under his control that is attached to or forms part of the duty free shop and open any package or container of goods therein or remove any covering therefrom. ### Post-release controls - 88-G. (1) The Customs Authority may, after releasing goods and in order to ascertain the accuracy of the particulars contained in the customs declaration, - (a) inspect any documents and data relating to operations in respect of the goods in question or to previous or subsequent commercial operations involving those goods; - (b) examine such goods and/or take samples where it is possible to do so; - (c) conduct investigations and verification into the regularity of clearance operations. - 88-G. (2) The controls may be applied to the declarant, the importer or exporter, the consignee or any person directly or indirectly involved with those operations, as well as any other person in possession of documents and data related to customs clearance of the goods. - 88-G. (3) Where following post-clearance review, investigation or verification of a declaration, it comes out that the applicable provisions were applied based on incorrect or incomplete information, the customs administration shall take the necessary measures to rectify the situation based on new information. ### Powers — Customs control of persons entering or leaving Anguilla - 89. (1) Any person entering Anguilla shall at such place and in such manner as the Comptroller with the approval of the Governor in Council may direct, declare anything contained in his baggage or carried with him that— - (a) he has obtained outside of Anguilla; or - (b) being dutiable goods or chargeable goods that he has obtained in Anguilla without payment of duty; - and in respect of which he is not entitled to exemption from duty or tax by virtue of any enactment. (Act 5/2009, s. 1) - 89. (2) Any person entering or leaving Anguilla shall— - (a) if he is in possession of currency, cheques or monetary instruments, or any combination thereof, of or exceeding $27,000, or the equivalent in any currency or combination of currencies, declare and make a report of same in such form and manner and containing such particulars as the Comptroller may direct; and - (b) answer such questions as the proper officer may put to him with respect to his baggage and anything contained therein or carried with him, and shall, if required by the proper officer, produce that baggage and any such thing for examination at such place as the Comptroller may direct. (Act 15/2010, s. 19) - 89. (3) Any person failing to declare any baggage or thing as required under this section is guilty of an offence and is liable to a fine of $10,000 or 3 times the value of the thing not declared or the baggage or thing not produced, as the case may be, whichever is the greater. - 89. (4) Anything chargeable with any tax that is found concealed or is not declared and anything that is being taken into or out of Anguilla contrary to any prohibition or restriction for the time being in force with respect thereto under or by virtue of any enactment is liable to forfeiture. - 89. (5) A direction issued under subsection (1) is a regulation. (Act 5/2009, s. 1) ### Offence of waiting in green channel with uncustomed, prohibited or restricted goods - 90. (1) Definitions: - “green channel” means a channel to which a green channel notice refers; - “green channel notice” means a notice printed in large, legible characters displayed at an airport by order of the Comptroller notifying those persons disembarking there who have no uncustomed or prohibited or restricted goods to declare that they may await their turn to receive permission to leave the customs area in the green channel indicated for that purpose in such notice. - 90. (2) A person disembarking at an airport who takes up the position in a green channel for the purpose of receiving permission to leave the customs area and whose baggage contains or who carries with him any uncustomed or prohibited or restricted goods commits an offence, unless he satisfies the court that he did not know and could not reasonably have been expected to know that he was committing such offence. - 90. (3) Without prejudice to any other penalty or forfeiture imposed by any customs enactment, a person convicted of an offence under this section is liable to a fine of $200. ### Patrol, surveillance and access powers - 90-A. (1) Subject to subsection (2), a proper officer may, for the purposes of the detection of offences against this Act or any other customs enactment, at any time and in such manner as the officer considers appropriate, patrol and pass freely along and over any part of Anguilla whether or not that part is private property and may remain in any such part for the purpose of carrying out investigations or surveillance. - 90-A. (2) This section does not authorise the entry into a dwelling-house without the permission of the occupier. - 90-A. (3) Any officer proceeding as authorised by subsection (1) shall not be liable to any criminal or civil proceeding for so doing. - 91. (1) Any officer has a right of access to, and a power of search of any part of a customs port, approved wharf, customs airport or other customs area and any vehicle or goods found at such a place. - 91. (2) The power of search shall include the power to break into or open any building or container that is locked and to which there is no access. - 91. (3) Any goods found concealed at a customs port, approved wharf, customs airport or other customs area, or in any vehicle found at such a place are liable to forfeiture. ### Power of boarding - 92. (1) At any time while a vessel is in the territorial sea or an aircraft is at any customs airport or any other place within Anguilla, any officer may require that vessel or aircraft to stop and then may board it, or remain on board it, and may search any part of it. - 92. (2) An officer on board any vessel or aircraft in pursuance of subsection (1) may— - (a) cause any goods to be marked before they are unloaded from that vessel or aircraft; - (b) examine any goods in the course of their being unloaded; - (c) lock up, seal, mark or otherwise secure any goods carried in that vessel or aircraft or any place or container in which they are so carried; - (d) break open any place or container that is locked and to which there is no access; - (e) require any document or book that should be on board that vessel or aircraft to be produced to him for examination; - (f) require answers to all such questions relating to the vessel or aircraft, its cargo, stores, baggage, crew, passengers, voyage or flight as may be put by him; or - (g) have free access to any part of any vessel or aircraft; - and if any person on board prevents him from so doing, or refuses to produce any such document or book, or answer any such question, he is guilty of an offence and is liable to a fine of $10,000. - 92. (3) Any goods found concealed on board a vessel within the territorial sea or an aircraft at any customs airport or any other place within Anguilla are liable to forfeiture. - 92. (4) Where any vessel or aircraft refuses to stop or permit an officer to board when required to do so under subsection (1), the master of that vessel or the commander of that aircraft is guilty of an offence and is liable to a fine of $20,000 or to imprisonment for a term of 2 years or to both and may be arrested and the vessel or aircraft is liable to forfeiture. *Source: https://www.imf.org/-/media/files/publications/cr/2023/english/1aiaea2023001.pdf* ### 93. The Comptroller may station an officer on board any vessel at any time while it is within the ### 1aiaea2023001 - 93. The Comptroller may station an officer on board any vessel at any time while it is within the ### Boarding vessels and master’s duties - The Comptroller may station an officer on board any vessel at any time while it is within the territorial sea. - If the master of any vessel on which an officer is stationed neglects or refuses to provide: - (a) proper and sufficient food and water, together with reasonable accommodation for such an officer; and - (b) means of safe access to and egress from that vessel as required by the officer; - he is guilty of an offence and is liable to a fine of $10,000. ### Power to patrol and moor - Any officer may patrol upon and pass freely either on foot or otherwise along and over and enter any part of Anguilla in relation to any assigned matter; such officers are not liable to prosecution or other action for so doing. - Any officer in command or in charge of any vessel, vehicle or aircraft engaged in the prevention of smuggling may haul up and moor that vessel or land that aircraft or park that vehicle any place in Anguilla. ### Power to examine and take account of goods (section 95) - An officer may examine and take account of any goods: - (a) that have been imported; - (b) that are in a warehouse or a customs warehouse; - (c) that have been loaded into or unloaded from any vessel or aircraft at any place in Anguilla; - (d) that have been entered for exportation or for use as stores; - (e) that have been brought to any place in Anguilla for exportation or for use as stores, or for shipment; or - (f) in respect of which any claim for drawback, allowance, rebate, remission or repayment of duty has been made. - For that purpose an officer may require any container to be opened or unpacked. - Examination shall be made at such time and place as the officer may direct. - Bringing goods to a place directed by an officer and any unloading, opening, unpacking, weighing, repacking, bulking, sorting, lotting, marking, numbering, loading, carrying or landing, and any such treatment to containers for examination or for use as stores or warehousing shall be done, and any facilities or assistance required provided by, or at the expense of, the owner of the goods. - If goods are removed from the charge of customs without authority before examination, those goods are liable to forfeiture. ### Accounting and production in customs controlled areas (95-A, 95-B) - 95-A(1): The Comptroller may, by notice in writing, require the person authorized to operate a customs controlled area to: - (a) account for goods that the Comptroller believes have been entered into that customs controlled area; and - (b) produce any documents books and or records, whether in electronic form or otherwise relating to the movement of goods into or out of that customs controlled area. - 95-A(2): A person who fails or refuses to comply with subsection (1) commits a non-prosecutable breach. - 95-B(1): A proper officer may require the person authorized to operate a customs controlled area to produce to the officer goods that, according to any record, are within that area. - 95-B(2): A person who fails or refuses to produce or account for any goods when required under this section commits a non-prosecutable breach. ### Power to require provision of facilities (section 96) - Any person required by the Comptroller to give security in respect of any premises shall: - (a) provide and maintain appliances and afford other facilities reasonably necessary to enable an officer to take any account or make any examination or search or to perform duties as the Comptroller may direct; - (b) keep any appliances so provided in a convenient place approved by the proper officer; and - (c) allow the proper officer at any time to use anything so provided and give him any assistance necessary for the performance of his duties. - Contravention or failure to comply with subsection (1) is an offence liable to a fine of $10,000. - The person shall provide and maintain any fitting required for affixing any lock the proper officer may require; in default: - (a) the fitting may be provided or maintained by the proper officer and expenses paid on demand by the trader or person; and - (b) failure to pay those expenses on demand is an offence liable to a fine of $10,000. - If any person wilfully destroys or damages such fittings, locks, keys, labels or seals, improperly obtains access to secured places or has fittings constructed so that the intention is defeated, he is guilty of an offence and liable on conviction to a fine of $10,000. ### Power to take samples (section 97) - An officer may at any time take a sample of any goods he is empowered to examine. - Any sample taken shall be disposed of and accounted for in such manner as the Comptroller may direct. ### Power to search premises (section 98) - Where an officer has reasonable grounds to believe that anything liable to forfeiture is kept or concealed or an offence has been committed under customs enactments, and after written authorisation by the Comptroller, the officer may: - (a) enter that building or place at any time, whether by day or night, on any day and search for, seize and detain or remove any such thing; - (b) break open any door, window or container and force or remove impediments reasonably necessary for entry, search, seizure, detention or removal; and - (c) search for and remove books, papers, invoices, bills of lading, electronic or mechanical records or any other documents relating to any assigned matter. - No search shall be made at night unless accompanied by police officers. - A Magistrate may, on information on oath by an officer of reasonable grounds, issue a warrant authorizing entry and search. - Where damage is caused by entry, search, seizure, detention or removal and no goods liable to forfeiture are found, the owner is entitled to recover from the Comptroller the costs of making good that damage. ### Power to search vehicles (section 99) - Where an officer has reasonable grounds to believe any vehicle is carrying anything liable to forfeiture, he may stop and search that vehicle. - If the person in charge fails to stop or refuses to permit the vehicle to be searched, he is guilty of an offence and is liable to a fine of $10,000. ### Power to search persons and procedures (sections 100, 100-A to 100-F, 100-B to 100-E excerpts) - 100(1): Where an officer has reasonable grounds to believe a person has in his possession anything liable to forfeiture, he may stop and search that person and any article that person has with him. - 100(2): No person shall be searched except by a person of the same sex. - 100(3): Any person to be searched may require to be taken before the Magistrate or to a superior officer to consider the grounds for suspicion and direct whether the search is to take place. - 100-A highlights procedural protections: - (1)(a) a female shall not be searched except by a female and a male shall not be searched except by a male; and - (1)(b) a minor shall not be searched except with the presence of his parent or guardian. - (2) Before a person is searched he must be informed that he may request to be taken with all reasonable dispatch before the superior officer on duty for a review of the need for the search. - (3) Where a person is detained to be searched and no suitable person is available at the place, the person may be taken to another place to be searched. - (4) A proper officer shall not be liable to any prosecution or action at law based on any search made in accordance with this section. - (5) All intimate searches shall be conducted by a medical practitioner. - 100-B: A proper officer may conduct a preliminary search using aids (including a dog, a chemical substance, or x-ray or imaging equipment, or other mechanical, electrical, or electronic device) involving little or no physical contact. - 100-C: A proper officer may cause a person to be searched if reasonable grounds to believe the person has concealed: - (a) any dutiable, uncustomed or prohibited goods, or goods liable to forfeiture; - (b) evidence relating to such goods; or - (c) any article that is or might be evidence of the contravention of the Act. - Persons covered include those in a customs controlled area; who within the preceding [24 hours] arrived in [country] at a place other than a customs place; or about to depart from [country] from any place other than a customs place. - Reasonable force may be used if necessary. - 100-D: A customs officer or police officer may immediately detain and search a person if there are reasonable grounds to believe the person has a dangerous item on or about his person that poses a threat to safety. “Dangerous item” includes: - (a) any firearm or ammunition as defined in [XX]; or - (b) any substance or device that could be used to endanger a person’s safety. - The officer must, within [3 working days] of the search, give a written report to the Comptroller describing the search and circumstances. - 100-E: A proper officer may seize any article found when carrying out a search under section 147 or similar provisions if the officer has reasonable grounds to believe the article is an item referred to in that section. - 100-F: A proper officer may question any person found in a customs controlled area. ### Power of arrest (section 101) - 101(1): Any officer or a police officer may arrest any person who has committed, or whom there are reasonable grounds to suspect of having committed, any offence for which he is liable to be arrested under any customs enactment. - 101(2): No person may be arrested for an offence by virtue of subsection (1) more than 5 years after the commission of that offence except where it was not practicable to arrest that person at the time of the commission of the offence; in that case he may be arrested and proceeded against as if the offence had been committed at the time when he was arrested. - 101(3): Where a person is arrested by a police officer, that police officer shall give notice of that arrest to the Comptroller. ### Power to carry and use firearms (section 102) - If the Governor in Council is satisfied on representation by the Comptroller that it is necessary for the protection of any officer engaged in the performance of duty to carry firearms, he may grant permission to the Comptroller to apply to the Commissioner of Police for a licence for such officer to carry firearms. ### Power to summon vessels to bring to (section 103) - 103(1): If any part of the cargo of a vessel is thrown overboard or is staved or destroyed to prevent seizure: - (a) while the vessel is within the territorial sea; or - (b) where the vessel, having been properly summoned to bring to by any vessel in the service of the Government of Anguilla, fails so to do and chase is given, at any time during the chase; - the vessel is liable to forfeiture. - 103(2): If, save for just and sufficient cause, any vessel that is liable to forfeiture or examination does not bring to when summoned to do so, the master is guilty of an offence and is liable to a fine of $20,000 or to imprisonment for a term of 2 years or to both and may be arrested. - 103(3): Where such a vessel has failed to bring to when summoned and chase has been given and after a gun is fired as a signal the vessel still fails to bring to, the vessel may be fired upon. - 103(4): A vessel is deemed to have been properly summoned to bring to if: - (a) the vessel making the summons did so by means of an international signal code or any other recognised means and while flying her proper ensign; and - (b) at the time the summons was made the vessel was within the territorial sea. _Excerpted from Anguilla Customs Act R.S.A. c. C169 (as presented in the supplied content)._ ### 104. The Comptroller may, with the approval of the Governor, reward any person, including an ### 1aiaea2023001 - 104. The Comptroller may, with the approval of the Governor, reward any person, including an ### Reward for services - The Comptroller may, with the approval of the Governor, reward any person, including an officer, for any service in relation to an assigned matter that appears to him to merit reward. ### Power to require attendance (section 105) - The Comptroller or an officer may, while a vessel is at any port or an aircraft at any customs airport, require the master or commander, or with consent a senior officer of that vessel or aircraft, to attend before him at his office. - Penalty for non-compliance: any master or commander who fails to comply with subsection (1) is guilty of an offence and is liable to a fine of $10,000. ### Power to require copies of documents (section 105-A) - Where a person is required to submit a report, entry, or other form for the purpose of any customs enactment, the Comptroller may require that person to submit as many copies thereof as he may deem necessary. ### Search warrants (section 105-B) - A magistrate may issue a search warrant if satisfied, on application by a proper officer in writing made on oath, that there are reasonable grounds to believe that in or on any place or article: - (a) anything that there are reasonable grounds to believe may be evidence of the commission of an offence against this Act or the unlawful exportation or importation of goods; - (b) anything that there are reasonable grounds to believe is intended to be used for the purpose of committing an offence against this Act or unlawfully exporting or importing goods; or - (c) anything that is liable to seizure under this Act. - Proper officer must, before applying, make reasonable enquiries and disclose on the application details of any other applications known to have been made within the previous [20 working days] in respect of the place or article specified, including offences alleged and results. - Every search warrant shall be: - (a) directed to and executed by a designated proper officer; or - (b) directed to customs officers generally and executed by any customs officer or officers. - Warrants may be issued subject to reasonable conditions specified in the warrant. ### Entry and search under warrant (section 105-C) - In executing a warrant a proper officer or police officer may, in addition to searching the place specified, search or detain a person at the place who the officer believes is connected to the matter. - Maximum detention period: a proper officer or police officer shall not detain a person under subsection (1) for a period of time exceeding [48 hours]. - A proper officer or police officer may, without warrant, arrest a person who refuses to be searched or detained under subsection (1). - Seizure: items found in the place or on the person may be seized if the officer has reasonable cause to believe the item is referred to in the warrant. - Persons called to assist the officer executing the warrant have, for that purpose, the powers referred to in this section. - Non-compliance with a search or detention under this section commits a non-prosecutable breach. ### Execution of search warrant (section 105-D) - A proper officer executing a search warrant shall produce it for inspection upon initial entry and in response to any reasonable request thereafter, and when requested by or on behalf of the owner or occupier shall provide a copy of the warrant no later than [7 days] after the request is made. - The officer shall inform the owner or occupier of the date and time of execution and the name of the officer in charge by: - (a) delivering a written notice containing the information; - (b) leaving a notice in a prominent position at the place searched or attached to the article searched; - (c) sending a notice by registered mail; or - (d) in such other manner as the court may direct. ### Use of aids by customs officer (section 105-E) - In exercising powers to board a conveyance, enter a building or search premises, a proper officer or police officer may bring and use as an aid a dog, a chemical substance, x-ray or imaging equipment, or other mechanical, electrical, or electronic device. - This section does not apply to a search of residential premises except under a warrant issued under section [x]. ### Conditions applying to entry of buildings (section 105-F) - Powers to enter any building without a warrant are subject to: - (a) reasonable notice of intention to enter being given, except where it would frustrate the purpose of the entry; - (b) entry being made at a time that is reasonable, taking into account the circumstances so as to avoid frustrating the purpose of the entry; - (c) identification being produced on initial entry and, if requested, at any subsequent time; and - (d) the authority for the entry and the purpose of the entry being clearly stated to the owner or occupier, if present. ### Detention of dangerous goods (section 105-G) - A customs officer may detain goods found during search or examination of aircraft if the officer reasonably believes the goods: - (a) are dangerous goods that may not be lawfully carried on an aircraft; and - (b) are proposed to be carried by an operator of an aircraft. - Where goods are detained, the officer shall, as soon as practicable, deliver those goods into the custody of the Police Force of Anguilla. - Responsibility for those goods passes from the [Comptroller to the Police Force of Anguilla] upon delivery. ### Protection of persons acting under authority (section 105-H) - A proper officer, police officer, member of the Armed Forces, or a person assisting, shall not be liable for loss of or damage to any document, goods or conveyance caused by action or inaction of that person lawfully exercising any power conferred under this Act. - Subsection (1) does not apply where the person in question has not a [text truncated in source]. ### Power to require information and the production of evidence (section 106) - Any officer may, at any time within 5 years of the importation, exportation or carriage coastwise of any goods, require any importer, exporter or other person concerned to: - (a) furnish information relating to the goods in such form and manner as required; - (b) give access to any computer for verification and audit; and - (c) produce and permit inspection, taking extracts from, making copies of or removal for a reasonable period of any invoice, bill of lading, electronic or mechanical record or other book or document relating to the goods. - The Comptroller may require evidence to be produced to his satisfaction in support of any information provided under subsection (1) or Parts 3 to 7 and 9, in respect of goods imported, exported or carried coastwise, or in respect of which any repayment of duty is claimed. - Offences: - Tampering with any information, computer, document or evidence required under subsection (1) or (2) prior to its production, access or inspection; or - Without reasonable cause, failing to comply with a requirement imposed under subsection (1) or (2); - Penalty: guilty of an offence and liable to a fine of $10,000. ### Power to require security (section 107) - The Comptroller may require any person to give security by bond or otherwise in such form and manner as directed for observance of any condition or restriction in connection with any assigned matter. - Any bond taken: - (a) shall be taken on behalf of the Government of Anguilla; - (b) shall be valid notwithstanding that it is entered into by a person who has not attained the age of majority; and - (c) may be cancelled at any time by or by the order of the Comptroller. ### Offences — False statements, evasion and related provisions (Part 11, sections 107-A to 113) - False statements, evasion of duties (107-A): - Prohibitions against making, participating in, assenting to or acquiescing in false or deceptive statements orally, in writing or electronically under this Act or the Regulations, or in applications for an advance ruling. - Prohibitions against destroying, altering, mutilating, secreting or disposing of records or books of account; false or deceptive entries; or omission of material particulars to avoid compliance. - Prohibition against willfully evading or attempting to evade compliance with any provision of this Act or the Regulations, or evading payment of duties. - Hindering an officer (107-B): - No person shall interfere with or hinder a customs officer in the performance of duties or prevent an officer from doing anything authorized; offences include physical or other interference. - Misdescription of goods (107-C): - No person shall include in any document used for declaration or payment of duties a description of goods that does not correspond with the goods so described. - Illegal dealing in imported goods (107-D): - No person shall, without lawful authority or excuse, have in possession, purchase, sell, exchange or otherwise acquire or dispose of any imported goods in respect of which the Act or Regulations apply. - Corporate liability (107-F): - Where a corporation commits an offence under this Act, any officer, director or agent who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and liable on conviction to the punishment provided for the offence. - Smuggling (107-G): - Every person who smuggles or attempts to smuggle into or out of Anguilla any goods subject to duties, or any goods the importation or exportation of which is prohibited, controlled or regulated under this Act or the Regulations, commits an offence. - Contravention of a section in this Part: - (a) guilty of an offence punishable on summary conviction and liable to a fine of not more than $x or to imprisonment for a term not exceeding x months or to both; or - (b) guilty of an indictable offence and liable to a fine of not more than $x or to imprisonment for a term not exceeding x years or to both. - Aggravating circumstances (armed with a weapon or behaving in a violent manner) elevate to an indictable offence with penalties of up to $x fine or up to x years imprisonment. - Unlawful assumption of character (section 108): - Falsely assuming the name, designation or character of the Comptroller, an officer or any person appointed by the Comptroller for obtaining admission to aircraft, vessel, building or other place, or for unlawful purpose: - Penalty: guilty of an offence and liable to a fine of $20,000 or to imprisonment for a term of 2 years or to both. - Bribery and collusion (section 109): - (1) Comptroller, officer or person appointed to discharge duty who asks for or takes any payment or reward not lawfully entitled to, or who enters into or acquiesces in agreements to defraud the Government of Anguilla or otherwise act unlawfully, is guilty of an offence: - Penalty: fine of $20,000 or imprisonment for 2 years or both. - (2) Any person who directly or indirectly offers or gives payments or rewards to induce improper actions by the Comptroller or officers is guilty of an offence: - Penalty: fine of $20,000 or imprisonment for 2 years or both. - Offences against officers (section 110): - Obstructing, hindering, molesting or assaulting any person engaged in performance of duty, impeding searches, rescuing or destroying forfeitable items, or preventing arrests: - Penalty: fine of $20,000 or imprisonment for 2 years or both. - Firing upon, maiming or wounding any officer in performance of duty: - Penalty: fine of $100,000 or imprisonment for 10 years or both. - Using abusive, offensive or threatening language or behaviour toward an officer: - Penalty: fine of $20,000 or imprisonment for 2 years or both. - Carrying away officers (section 111): - Departing a place in Anguilla carrying onboard without consent any officer: master or commander guilty of offence: - Penalty: fine of $20,000 or imprisonment for 2 years or both. - Recovery of expenses incurred by the Comptroller or Government of Anguilla in consequence may be recovered from that person or the owner or agent. - Interfering with customs vessels (section 112): - Interfering with any vessel, aircraft, vehicle, buoy, anchor, chain, rope, mark or anything used by an officer in performance of duty: - Penalty: fine of $20,000 or imprisonment for 2 years or both. - Firing upon any vessel, aircraft or vehicle being used by an officer in performance of duty: - Penalty: imprisonment for 10 years. - Signalling to smugglers (section 113): - Definition: “prohibited signal” or “prohibited message” connected with or intended for smuggling goods into or out of Anguilla. - Sending any prohibited signal or transmitting any prohibited message from any place in Anguilla or from any vessel or aircraft for the information of any person in any vessel or aircraft: - Penalty: fine of $20,000 or imprisonment for 2 years or both; equipment used is liable to forfeiture. - Applies whether or not the intended recipient is in a position to receive it or is engaged in smuggling. - Burden of proof: where question arises whether a signal or message was prohibited, the burden lies on the defendant or claimant. - Officers or police officers with reasonable grounds to believe a prohibited signal or message is being or about to be made may board or enter the relevant vessel, aircraft, vehicle, building or place and take steps reasonably necessary to stop or prevent the sending. _1aiaea2023001 - 104. The Comptroller may, with the approval of the Governor, reward any person, including an_ ### 114. If any person offers for sale any goods as having been imported without payment of duty, or as ### 1aiaea2023001 - 114. If any person offers for sale any goods as having been imported without payment of duty, or as ### Offences for offering unlawfully imported goods for sale - Goods offered for sale as having been imported without payment of duty, or as otherwise unlawfully imported, are liable to forfeiture whether or not they were in fact liable to duty or so imported. - Person offering such goods for sale is guilty of an offence and is liable to a fine of $20,000 or 3 times the value of the goods, whichever is the greater, or to imprisonment for a term of 2 years or to both and may be arrested. ### Special penalty where offender armed or disguised (movement, carrying or concealment of goods) - Offence applies where a person is concerned in the movement, carrying or concealment of goods: - (a) contrary to or for the purpose of contravening any prohibition or restriction in force under any enactment with respect to importation, exportation or carriage coastwise of those goods; or - (b) without payment having been made or security given for any duty payable on those goods. - If while so concerned the person is armed with any offensive weapon or disguised in any way, he is guilty of an offence and is liable to a fine of $10,000 or to imprisonment to a term of 2 years or to both and may be arrested and the goods are liable to forfeiture. ### Untrue declarations - Section 116(1) - Making, signing, causing to be made or signed, or delivering to Customs any document, or making any required statement to an officer, that is a document or statement produced or made for the purpose of any assigned matter that is untrue in a material particular: - Guilty of an offence and liable to a fine of $10,000, and any goods in relation to which the document or statement was made are liable to forfeiture. - Section 116(2) - If done knowingly or recklessly: - Guilty of an offence and liable to a fine of $20,000 or to imprisonment for a term of 2 years or to both and may be arrested, and any goods in relation to which the document or statement was made are liable to forfeiture. - Section 116(3) - Where such a document or statement causes the full amount of any duty payable to be not paid or causes any overpayment in respect of any drawback, allowance, rebate or repayment of duty, the amount of duty unpaid or of the overpayment shall be payable immediately to the Comptroller and may be recovered accordingly. ### Counterfeiting documents - Offences (section 117) include: - (a) counterfeiting or falsifying any document required by any enactment relating to an assigned matter or used in transaction of business relating to an assigned matter; - (b) knowingly accepting, receiving or using any such document so counterfeited or falsified; - (c) altering any document after it has been officially issued; - (d) counterfeiting any seal, signature, initials or other mark of, or used by, any officer for verification of such a document or for any other purpose relating to an assigned matter. - Penalty: guilty of an offence and liable to a fine of $20,000 or to imprisonment for a term of 2 years or to both, and may be arrested. ### False scales - Section 118(1) - Person required by any customs enactment to provide scales who provides, uses or permits to be used any scales which do not give a true reading is guilty of an offence and is liable to a fine of $10,000. - Section 118(2) - If, where an article is to be weighed, counted, gauged or measured for an officer's account or examination, any person does anything that prevents, hinders or deceives the officer from taking a true account or due examination: - Guilty of an offence and liable to a fine of $10,000 and the scales and any articles in connection with which the offence was committed are liable to forfeiture. - Section 118(3) - “Scales” includes weights, measures and weighing or measuring machines or instruments, whether electronic or otherwise. ### Fraudulent evasion - Section 119(1) - Offences where a person acquires possession of goods, having good reason to believe or knowing they are: - (i) goods unlawfully removed from a warehouse or customs warehouse; - (ii) goods chargeable with any duty which has not been paid; or - (iii) goods subject to a prohibition or restriction in force with respect to importation, exportation or carriage coastwise; - Or is knowingly concerned in carrying, removing, depositing, landing, harbouring, keeping or concealing or dealing with such goods with intent to defraud the Government of Anguilla of any duty payable or to evade any such prohibition or restriction: - May be arrested and, subject to subsection (3), liable to a fine of $20,000 or 3 times the value of the goods, whichever is the greater, or to imprisonment for a term of 2 years or to both, and goods are liable to forfeiture. - Section 119(2) - Being knowingly concerned in a fraudulent evasion or attempt at evasion of any duty chargeable on goods or any prohibition or restriction in force: - May be arrested and, subject to subsection (3), liable to a fine of $20,000 or to 3 times the value of the goods, whichever is the greater, or to imprisonment for a term of 2 years or to both, and goods are liable to forfeiture. - Section 119(3) — Controlled drugs exception - Where the goods are controlled drugs as defined in the Drugs (Prevention of Misuse) Act, a person guilty of an offence under this section is liable: - (a) on summary conviction, to a fine of $250,000 or to imprisonment for 5 years or to both; or - (b) on indictment, to a fine of $500,000 or to imprisonment for 20 years or to both. ### Removing locks, seals, or marks - Section 120(1) - Where a lock, seal or mark is used to secure or identify goods, place or container, then without authority of the proper officer: - (a) unlawfully and prematurely removing or tampering with that lock, seal or mark; or - (b) wilfully removing any of the goods at any time before the lock, seal or mark is lawfully removed; - renders that person and the person then in charge of the goods (unless the latter proves lack of knowledge or consent) guilty of an offence and liable to a fine of $10,000 or 3 times the value of the goods removed, whichever is the greater, and the goods are liable to forfeiture. - Section 120(2) - Goods in a vessel or aircraft are deemed to be in the charge of the master of that vessel or the commander of that aircraft for subsection (1). ### Computer fraud and related offences - Section 121 - Offences where a person, knowingly or with intent to defraud the Government: - (a) accesses a computer without authorization; - (b) without authorization accesses any computer of Customs that is exclusively for the use of Customs, or, for a computer not exclusively for such use, is used by or for Customs; - (c) accesses a computer without authorization and by such conduct: - (i) obtain any document, information or confidential instruction, - (ii) alter any document, information or confidential instruction, - (iii) introduce any information on the computer for the sole purpose of creating a computer virus or otherwise corrupt or disable the computer; - (d) uses authorised access to: - (i) obtain or alter information on the computer that the person is not entitled to obtain or alter, or - (ii) introduce any information on the computer for the sole purpose of creating a computer virus or otherwise corrupt or disable the computer. - Penalty: liable on summary conviction to a fine of $50,000 or to imprisonment for a term of 6 years, or to both. - Sections 121-A to 121-E (Customs Automated Control System) - Provisions set out offences and penalties relating to falsification, unauthorized use, unauthorized modification, unauthorized obstruction, and unlawful interruption of the Customs Automated Control System, with multiple penalty amounts and term placeholders shown as [XX] dollars or [XX] years and with definitions and scope for what constitutes modification, obstruction or interruption. ### Legal proceedings, forfeiture and sale of goods — General provisions - Institution of proceedings (section 122) - No proceedings for an offence under any customs enactment, or for condemnation under Schedule 3, shall be commenced except: - (a) by order of the Comptroller in writing; and - (b) in the name of an officer. - If the officer in whose name proceedings were commenced dies, is removed, discharged or absent, proceedings may be continued by any officer authorised by the Comptroller. - Notwithstanding this section, where a person has been arrested for any offence for which he is liable to be arrested under any customs enactment, any court before which he is brought may proceed to deal with the case although proceedings have not been instituted by order of the Comptroller or commenced in the name of the officer. - Time limit on proceedings (section 123) - Proceedings for an offence under the customs enactment may be commenced at any time within, but shall not be commenced later than, 5 years from the date of the commission of the offence. - Place of trial (section 124) - Proceedings may be commenced: - (a) in any court having jurisdiction in the place: - (i) where the offence was committed, - (ii) where the person charged with the offence resides or is found, or - (iii) in the case of a body corporate charged with the offence, where that body corporate has its registered or principal office; or - (b) if anything was detained or seized in connection with that offence, in any court having jurisdiction in the place where that thing was so detained or seized or was found or condemned as forfeited. - Persons who may conduct proceedings (section 125) - Any proceedings before the Magistrate’s Court in relation to an assigned matter may be conducted by an officer or any other person authorised by the Comptroller. - Any customs officer or other person authorised by the Comptroller, although not an attorney-at-law, may prosecute and conduct any information or other proceedings under any customs enactment in respect of any offence or penalty. ### Service of process and incidental provisions - Service of process (section 126) - A summons or process for a customs enactment is deemed duly served if: - (a) delivered to the person personally; - (b) left at his last known place of abode or business or, for a body corporate, at its registered or principal office; or - (c) left on board any vessel or aircraft of which he is the owner. - Any summons, notice, order or other document for proceedings under any customs enactment, or of an appeal, may be served by an officer. - Incidental provisions (section 127) - (1) Where liability for an offence is incurred by 2 or more persons jointly, each is liable for the full amount of any fine and may be proceeded against jointly or severally. - (2) Where a body corporate commits an offence with the consent, connivance of or attributable to neglect by a director, manager, secretary or similar officer, that person as well as the body corporate is guilty and liable to be proceeded against and punished accordingly. - (3) Where a fine is required to be fixed by reference to the value of any goods, that value is taken as the price the goods might reasonably be expected to have fetched after payment of any duty chargeable on them, if sold in the open market at or about the date of the commission of the offence. - (4) Where a question arises as to duty or rate chargeable and relevant time in section 2 cannot be ascertained, duty or rate shall be determined as if the goods had been imported, exported or brought to a place for exportation at the time when the proceedings were commenced. - (5) In proceedings for an offence, the fact that security has been given for payment of any duty or compliance with any condition is not a defence. ### Power to compound offences and proof provisions - Power to compound offences (section 128) - The Comptroller may: - (a) compound any proceedings for any offence under any customs enactment; - (b) stay proceedings for condemnation of anything as being forfeited under this Act; or - (c) restore, subject to conditions, anything forfeited or seized under this Act. - Where a person admits the commission of an offence and agrees to be dealt with under this Act, the Comptroller may, subject to the approval of the Attorney General, recover the customs duty payable and penalty, if any, without instituting court proceedings. - Any court may mitigate any fine in proceedings for any offence under any customs enactment. - Proof of certain documents (section 129) - Any document purporting to be signed by the Executive Council, the Governor, the Comptroller or by their order or authority is, until the contrary is proved, deemed to have been so signed; such documents or certified copies may be produced as proof. - Production of books or other documents or certified copies obtained by electronic means by an officer is sufficient evidence of contained matters unless the contrary is proved. - Proof of certain matters other than documents (section 130) - An averment in any process that proceedings were instituted by order of the Comptroller; that any person is or was the Minister, the Comptroller, an officer or a police officer; that any person was appointed or authorised by the Comptroller; that the Comptroller is or is not satisfied on a required matter; that any place is within limits of a port, approved wharf, customs airport or customs area or within the territorial sea; that goods thrown overboard, staved or destroyed were so dealt with to prevent seizure; or that a vessel is an Anguillian vessel, is, until the contrary is proved, sufficient evidence of the matter. - Where questions arise in proceedings instituted by the Comptroller, an officer or a police officer as to place from which goods were brought or whether duties have been paid or secured, or whether goods are of the description alleged, or whether goods were lawfully imported, unloaded, loaded, exported or waterborne, or whether goods were subject to any prohibition or restriction or carriage coastwise, the burden of proof is upon the other party to the proceedings. *Anguilla Customs Act R.S.A. c. C169 (excerpts provided).* ### 131. Where any person has by any action rendered himself liable to be prosecuted for any offence ### 1aiaea2023001 - 131. Where any person has by any action rendered himself liable to be prosecuted for any offence ### Arrest warrants - If any person has by any action rendered himself liable to be prosecuted for any offence under any customs enactment and the Comptroller is of the opinion that that person is about to leave Anguilla, the Comptroller may apply to the Magistrate for a warrant for the arrest of that person. ### Actions against officers - No action, suit or other proceedings shall be brought or instituted personally against any officer in respect of any act done by him in pursuance of any power granted to or duty imposed on him by a customs enactment. ### Forfeiture — detention, seizure and condemnation of goods - Anything liable to forfeiture under any customs enactment may be seized or detained by any officer or police officer. - Where seized or detained by a police officer, the thing shall be delivered to the Comptroller within 7 days unless: - (a) such delivery is not practicable; or - (b) that thing is or may be required for use in connection with any proceedings to be brought otherwise than under any customs enactment. - If not delivered under subsection (2), notice in writing of the seizure or detention containing full details shall be given to the Comptroller, and any officer shall be permitted to examine and take account of that thing while it remains in the custody of the police. - Schedule 3 governs appeals against seizure and proceedings for condemnation as forfeited. - Notwithstanding lack of condemnation, the Comptroller may at any time: - (a) deliver it up to any claimant upon his paying such sum as the Comptroller thinks proper, being a sum not exceeding that which in his opinion represents the value of the thing, including any duty chargeable thereon that has not been paid; or - (b) if the thing seized is a living creature or is in his opinion of a perishable nature, sell or destroy it. - Restoration, sale or destruction under the foregoing is without prejudice to any right of appeal against its seizure. ### Forfeiture of vessels and other things used with forfeitable goods - Where anything has become liable to forfeiture: - (a) any vessel, aircraft, vehicle, animal, container (including any article of passengers’ baggage) or any other thing whatsoever that has been used for the carriage, handling, deposit or concealment of the thing so liable to forfeiture, either at the time when it was so liable or for the purposes of the commission of the offence for which it later became so liable; and - (b) any other thing mixed, packed or found with the thing so liable; - is also liable to forfeiture. - A vessel, aircraft or vehicle constructed, adapted, altered or fitted in any manner for the purpose of concealing goods is liable to forfeiture if it is or has been within specified Anguilla territorial limits or areas. - If, while a vessel is within the territorial sea, any part of its cargo is thrown overboard or staved or destroyed to prevent seizure, that vessel is liable to forfeiture. - If imported cargo is later found missing and the master or commander cannot account for it to the satisfaction of the Comptroller, that vessel or aircraft is liable to forfeiture. - Where any vessel, aircraft, vehicle or animal has become liable to forfeiture, all tackle, apparel or furniture belonging to it is also liable to forfeiture. ### Special provisions as to forfeiture of larger vessels - No vessel of 250 or more net tonnes is liable to forfeiture unless: - (a) the offence in respect of or in connection with which the forfeiture is claimed— - (i) was substantially the object of the voyage during which the offence was committed, or - (ii) was committed while the vessel was under chase after refusing to stop when required to do so; - (b) the vessel was constructed, adapted, altered or fitted in any manner solely for the purpose of concealing goods; or - (c) subsection (3) applies. - Where a vessel of 250 or more net tonnes would, but for subsection (1), be liable to forfeiture and, in the opinion of the Comptroller, a responsible officer of the vessel is implicated by his own act or by neglect in that offence, the Comptroller may impose a fine on that vessel in any sum of $20,000 and until that fine is paid, he may withhold clearance of that vessel. - Where a vessel is liable to a fine under subsection (2) but the Comptroller is not satisfied that such a fine is adequate, the Comptroller may take proceedings under Schedule 3 for condemnation as forfeited of that vessel in any sum of $20,000 as the court thinks fit. - The Comptroller may require such sum as he thinks fit, not exceeding $20,000, to be deposited and until that sum is deposited he may withhold clearance of that vessel. - No claim shall lie against the Comptroller for damages in respect of payment of any deposit or detention of any vessel under this section. - The exemption from forfeiture of any vessel under this section does not affect liability to forfeiture of any goods carried on board. - For the purposes of this section: - (a) “responsible officer” means the master, mate or engineer of the vessel and, in the case of a vessel carrying a passenger certificate, the purser or chief steward; and - (b) a responsible officer may be held implicated by neglect if goods not owned by any member of the crew are discovered in any place under that officer’s supervision in which they could not reasonably have been put if he had exercised proper care at the time of the loading of the vessel or subsequently. ### Protection of officers seizing or detaining goods - In condemnation proceedings where judgment is given for the claimant, the court may, if it thinks fit, certify that there were reasonable grounds for the seizure. - Where proceedings (civil or criminal) are brought against the Government of Anguilla or the Comptroller on account of seizure or detention and judgment is given for the plaintiff or prosecutor, then if either: - (a) a certificate relating to the seizure has been granted under subsection (1); or - (b) the court is satisfied that there were reasonable grounds for seizing or detaining that thing; - the plaintiff or prosecutor is not entitled to recover any damages or costs and the defendant is not liable to any punishment. - Subsection (2) does not affect any right of any person for the return of the thing seized or detained or to compensation in respect of any damage to or destruction of the thing. - Any certificate under subsection (1) may be proved by production of either the original certificate or a certified copy purporting to be signed by an officer of the court by which it was granted. ### Sale of goods condemned as forfeited - Anything condemned as forfeited by virtue of Schedule 3, or deemed to have been condemned as forfeited by that Schedule, shall, unless a prohibited or restricted article, be sold by public auction. - Any auction under this section shall be advertised in the Gazette not less than 7 days before it is due to take place. - The Comptroller shall appoint a person, who may be an officer, to act as auctioneer at an auction under this section. - No officer shall be permitted to bid for anything at an auction under this section; any officer who makes a bid in contravention is guilty of an offence and is liable to a fine of $10,000. - The value for duty of anything sold at auction is the price realised less the included duty. - All money arising from the sale shall be used to pay: - (a) firstly, any duty payable on that thing; and - (b) secondly, all the charges of and incidental to the seizure of that thing and any proceedings for the condemnation and the sale of it; - and any residue shall be paid by the Comptroller into the Consolidated Fund. - Anything not sold at an auction, and all prohibited or restricted goods condemned or deemed to be condemned as forfeited, shall be destroyed or otherwise disposed of as the Comptroller may direct. - The Comptroller may authorise withholding from sale of anything condemned or deemed to be condemned as forfeited, or its use by an officer where such retention and use would assist that officer in the performance of his duty. ### Determination of disputes — Appeal to the Comptroller - Where any amount of duty demanded by an officer is disputed by the person required to pay that amount, that person shall pay that amount but may, at any time before the expiration of 30 days from the date of payment, require the Comptroller by a notice in writing to reconsider the duty demanded. - A notice under subsection (1) shall state the grounds for disputing the amount of duty demanded. - The Comptroller, after reconsidering and taking into account the grounds, may increase, decrease or confirm that amount, and shall notify the person who paid the amount demanded of his decision (referred to as the “appellant”). ### Customs Appeal Commissioners and Customs Appeal Commission - The Governor in Council shall from time to time appoint by notice in the Gazette such persons as he sees fit to be Customs Appeal Commissioners (“Commissioners”). - The Governor in Council shall appoint one Commissioner to be Chairman and another to be Deputy Chairman; any hearing of the Commissioners shall be before either the Chairman or Deputy Chairman and two other Commissioners. - A Secretary to the Commissioners shall be appointed; any notice or correspondence, other than decisions of the Commissioners, may be issued and signed by or on behalf of the Secretary. - Every decision of the Commissioners shall be given under the signature of the Chairman presiding at that hearing. - At any hearing of the Commissioners the decision of the majority shall prevail. - At any hearing the Commissioners shall have: - (a) power to summon to attend any person who in their opinion is or might be able to give evidence relevant to the matter; - (b) power to examine that person on oath or otherwise; - (c) power to require production of books or other documents in custody or control which they consider may contain evidence relevant to the matter; - (d) all powers of a subordinate court with respect to enforcement of attendance of witnesses, hearing of evidence on oath and punishment for contempt; - (e) power to admit or reject any evidence adduced; - (f) power to postpone or adjourn the hearing; and - (g) power to determine the procedure to be followed at any hearing. - Establishment of Customs Appeal Commission (Section 139-A): - (1) A body to be known as the Customs Appeal Commission comprising [3] members appointed by the Minister in accordance with subsection (2). - (2) The Minister shall, by notice in the Gazette, appoint persons who — - (a) have experience in customs matters; or - (b) in the opinion of the Minister, by reason of their profession and training are qualified to be commissioners. - (3) The Commission shall hear appeals from a person who: - (a) is dissatisfied with a decision of the [Comptroller] under Section 138; or - (b) is otherwise conferred with a right of appeal to the Commission under this Act or the Regulations. - (4) The rules and procedures under which the commission will hear appeals are set out in the regulations. *Anguilla Customs Act R.S.A. c. C169 (excerpts as provided).* ### section 138(1), appeal against the decision of the Comptroller by serving notice of appeal on the ### section 138(1), appeal against the decision of the Comptroller by serving notice of appeal on the ### Appeals to the Commissioners — procedure and requirements - A person may appeal the decision of the Comptroller by serving notice of appeal on the Secretary and the Comptroller within 30 days of the notification or such longer period as the Commissioners may permit. - A notice of appeal must be in writing and shall state: - (a) the date of the decision of the Comptroller that is appealed against; - (b) the name and address of the person to whom the decision appealed against was sent; - (c) the amount of duty in dispute; and - (d) the grounds for claiming that the amount of duty in dispute is not due and payable. - The Secretary shall, thirty days or such shorter time as the parties may agree before the hearing date, by notice in writing advise the Comptroller and the appellant of the time, date, and place for the hearing. - Hearings under subsection (1) shall be in public unless the Chairman directs otherwise. - At any hearing: - (a) the Comptroller and the appellant may appear in person or by representation; - (b) the burden of proof on any matter shall lie with the appellant; - (c) the appellant shall be responsible for the costs of the appeal unless the Commissioners otherwise direct. - The Commissioners may increase, decrease or confirm the amount of duty due and shall notify the Comptroller and the appellant of their decision. - Any decision of the Commissioners under this section shall be published. ### Commission proceedings — commencement, nature, and time extensions - Proceedings before the Commission are commenced by lodging an application in the form set out in the Eleventh Schedule, together with the prescribed fee, if any. - Appeals to the Commission are by way of a hearing de novo. - The Commission may, on an application made within the specified time, extend the time within which an appeal may be brought where a time limit for appeal is set under the Act. ### Commission hearing conduct, powers, and evidence - If the Commission considers an appeal ready to be heard it shall: - (a) fix a date, time, and place for the hearing; and - (b) notify the appellant and the Comptroller of those particulars. - Notices to the appellant must also inform the appellant of the provisions of subsections (5) and (6) and be served by personal service or by post in accordance with the Act. - At the Commission hearing the appellant and the Comptroller may provide evidence and be heard either in person or by an authorised person, without regard to whether that person is an attorney at law. - If a party fails to appear, the Commission may, upon proof of service of the notice, proceed to determine the appeal. - Hearings are public subject to the Commission’s power to hold hearings or parts of hearings in private where proper to do so having regard to the interests of any party and to the public interest. - The Commission may order that any part of evidence given or the name of any witness not be published, subject to such conditions as it thinks fit. - The Commission may decide an appeal without an oral hearing if both parties consent; it may later require an oral hearing and fix date, time, and place accordingly. - For the purpose of hearing and deciding appeals the Commission has: - (a) the powers, duties, functions, and discretions of the Comptroller in making its decision; and - (b) the powers of the High Court in exercise of its civil jurisdiction in respect of citing parties and conducting and maintaining order at hearings. - Evidence provisions: - (1) The Commission may receive as evidence any statement, document, information, or matter that, in its opinion, may assist. - (2) The Commission may take evidence on oath. - (3) The Commission may permit witness evidence by tendering a written statement and verifying it by oath. ### Powers of investigation, summons, and protections - The Commission or an authorised person may: - (a) inspect and examine any papers, documents, records, or articles; - (b) require any person to produce for examination any papers, documents, records, or articles in that person’s possession or control and allow copies or extracts to be made; - (c) require any person to furnish, in a form approved by or acceptable to the Commission, any information or particulars required by it. - The Commission may require verification by statutory declaration or otherwise of written information or copies furnished. - The Commission may order that information or copies supplied to it be supplied to any person appearing before the Commission, imposing terms and conditions as it thinks fit. - Persons have the same privileges in relation to giving information, answering questions, and producing papers to the Commission as witnesses have in a court of law. - The Commission may issue a written summons requiring any person to attend to give evidence and to produce relevant papers, documents, records, or articles. - Service of a summons: - (1)(a) delivering it to the person summoned at least [24 hours] before attendance; or - (1)(b) sending it by registered post to the person’s usual place of residence or business at least [10 days] before the date required. - (2) Where sent by registered post it shall be deemed served when a letter would be delivered in the ordinary course of post. - Witnesses, counsel, agents, and other persons appearing before the Commission have the same privileges and immunities as in a court of law. ### Grounds of appeal, sittings, dismissal, and decisions - The appellant is limited to the grounds stated in the application and the burden of proof is on the appellant, subject to the Commission’s power to amend grounds on application or of its own motion. - Sittings of the Commission are held at times and places determined by the Commission, which may adjourn or modify sittings. - The Commission may dismiss an appeal if satisfied it is frivolous or vexatious. - Every decision of the Commission shall be given in writing with reasons and a copy given to the parties. ### Rights of further appeal and effects on payment - The Comptroller or the appellant may appeal to the High Court against any decision of the Commissioners involving a question of law, including mixed fact and law. - The Comptroller or the appellant may appeal to the Court of Appeal against any High Court decision on appeal from the Commissioners involving a question of mixed fact and law. - On appeal to the Court of Appeal or High Court the Court may: - (a) increase, decrease or confirm the amount of duty due; - (b) make any other order as it thinks fit; - (c) make such order as to costs as it thinks fit. - Payment after appeal: - (1) Where a decision of the Commissioners, the High Court or the Court of Appeal on an appeal is that the amount of duty due should be increased, the appellant shall pay to the Comptroller the amount of the increase; and if it should be decreased, the Comptroller shall authorise payment to the appellant the amount of the decrease; within 30 days of the decision. - (2) Where the decision referred to in subsection (1) is that of the Commissioners or the High Court, no amount shall be payable if, within the 30 day time limit, an appeal is lodged with the High Court or the Court of Appeal, as the case may be. ### Recordkeeping obligations and retention periods - Every importer, exporter, agent, carrier, warehouse occupier, operator of a customs controlled area, manager of a customs place and any person concerned with the coasting trade and any other person who conducts business under any customs enactment shall keep or cause to be kept in the English language in Anguilla, whether in electronic form or otherwise, all records relating to the transaction of such business in accordance with subsection (2) for a period of [5 years] from the date of such transaction. - Records to be kept include: - (a) an account of imported goods entering the business detailing: - (i) name of the conveyance; - (ii) date of arrival of the conveyance; - (iii) invoices detailing the quantity, description and value of the imported goods; and - (iv) shipping documents including the packing list, bill of lading and air waybill respecting the goods; - (b) an account of goods transferred or removed from the business, whether for export or home use; - (c) the balance of goods to be found in the business at any point in time; - (d) purchase and sales ledgers of the business; - (e) copies of invoices issued by the business for sale to customers; - (f) any other document or record relating to the conduct of business under this Act or any other customs enactment. - A person who fails to comply with subsection (1) commits an offence and is liable to a fine of [ xxx]. - Records include correspondence, computer printouts, audited reports, income and expenditure accounts, bank statements, contracts or any other accounts or records related to importation or exportation. - Access to records (section 142-B): - (1) A person to whom section 118(1) applies shall, when required by a proper officer: - (a) make available and give access to the records required under that section; - (b) ensure the proper officer has access to the records at all reasonable times; - (c) answer any question relevant to matters arising under this Act put by the proper officer; - (d) provide working space and personnel to assist the officer; and - (e) provide copies of the records to the proper officer. - (2) Where information is recorded or stored electronically the person or agent shall, at the request of a proper officer, operate the device or cause it to be operated to make the information available. - (3) A person who fails without reasonable cause to comply with subsection (1) or (2) commits an offence and is liable to a fine of [xxx]. - Retention by Comptroller (section 142-C): - (1) The Comptroller may, subject to the Act, take possession of any record required to be produced. - (2) Where the Comptroller takes possession, at the request of the person otherwise entitled to the record he shall provide that person with a copy certified under the seal of Customs as a true copy. - (3) Every copy so certified is admissible as evidence in all courts or tribunals as if it were the original. - (4) The Comptroller may require original invoices or certificates of origin to be submitted in duplicate and may retain duplicates, or retain originals if duplicates are not submitted. ### Electronic documents and application - References to invoices and books of account include documents in electronic form. - An importer, exporter or any person concerned in importation or exportation shall provide an officer with access to documents in electronic form and permit the officer to make copies for the purposes of conducting powers, duties or functions under the Act. ### Record retention, penalties, and regulatory powers - Part 14 — Record retention: - (1) Importers and exporters shall keep any invoice, bill of lading, electronic or mechanical record or other book or document relating to importation, exportation or carriage coastwise of goods for a period of 5 years from the date of importation, exportation or carriage coastwise of those goods. - (2) Any person who, without reasonable cause, fails to comply with subsection (1) is guilty of an offence and is liable to a fine of $10,000. (Act 15/2010, s. 23) - The Governor in Council may make regulations for carrying out the Act, including: - (a) increasing the amount of any fine that may be imposed; - (b) prescribing scales of fees or charges to be levied for customs services or supplies; and - (c) prescribing any matter required under the Act. - Transitional and saving provisions: - The Customs Duties Ordinance, 1977 and Customs Ordinance, 1981 are repealed. - Orders, decisions, requests, regulations, requirements, certificates, payments, notices, determinations, directions, approvals, applications or things under the repealed Ordinances in force immediately before 1st November 2001 continue in force as corresponding provisions under this Act. - Officers appointed under the repealed Ordinances holding office immediately before 1st November 2001 continue to hold office as though this Act had been in operation at their appointment. ### Miscellaneous provisions - The Integrated Customs Tariff Regulations, 1991 are amended as set out in Schedule 4 and as amended are deemed to be made under section 76(1)(b) and approved under section 76(2)(b). - The Governor in Council may make regulations within one year after 30 September 2010 to provide transitional provisions for the coming into force of the Customs Amendment Act, 2010 and may make them retroactive to that date. - Schedule 1 lists goods not permitted to be warehoused on importation, including: Arms, ammunition and explosives; Asphalt, all kinds including pitch and tar; Dangerous chemicals; Fireworks; Hydrocarbon oil and fuel (other than at installations approved for the purpose); Manure; Matches; Metals including radioactive materials; and any other goods that in the opinion of the Comptroller are likely to cause damage to other goods or be hazardous to warehouse users. *Anguilla Customs Act R.S.A. c. C169 (excerpts)* ### PART 1 ### 1aiaea2023001 - PART 1 ### PART 1 — PROHIBITED IMPORTS - Goods, the importation of which is prohibited by or under any enactment or by an Order made by the Governor in Council to give effect to a ny United Nations sanctions. - Wa r toys - Imitation firearms - Food unfit for human consumption ### PART 2 — RESTRICTED IMPORTS - Gold bullion a nd all other gold except with the permission of Ministry of Finance - Fireworks a nd explosives - Counterfeit notes or coins - Indecent or obscene material - Goods the importation of which is restricted by a ny other ena ctment, except in a ccordance with the restrictions in the enactment ### PART 3 — PROHIBITED EXPORTS - Goods, the exportation of which is prohibited by any other enactment ### PART 4 — RESTRICTED EXPORTS - Goods the exportation of which is restricted by a ny other enactment, except in a ccordance with the restrictions in the ena ctment ### SCHEDULE 3 (Section 133(4)) — FORFEITURE: notice, claims, and proceedings - Notice of seizure - The Comptroller shall, except as provided by subsection (2), give notice of the seizure of anything seized a s lia ble to forfeiture and of the grounds of that seizure to a ny person who to his knowledge wa s the owner of, or one of the owners of that thing a t the time of its seizure. - Notice sha ll not be required to be given under subsection (1) if the seizure wa s ma de in the presence of— - (a ) the person whose offence or suspected offence occasioned the seizure; - (b) the owner or a ny of the owners of the thing seized or a ny employee or a gent of his; or - (c) in the ca se of anything seized in a vessel or a ircraft, the master or commander of that vessel or a ircra ft. - Service of notice - Notice under section 1 shall be given in writing a nd shall be deemed to have been duly served on the person concerned— - (a ) if delivered to him personally; - (b) if a ddressed to him and left or forwarded by post to him a t his usual or la st known pla ce of a bode or business or, in the ca se of a body corporate, a t its registered or principal office; or - (c) where he ha s no address in Anguilla or his a ddress is unknown, by publication of the notice of seizure in the Gazette. - Notice of claim that thing not liable to forfeiture - Where a ny person, who wa s a t the time of the seizure of anything the owner or one of the owners of it, cla ims that it wa s not lia ble to forfeiture, he sha ll, within 1 month of the date of service of the notice of seizure or, where no such notice was served, within 1 month of the date of seizure give notice of his cla im in writing to the Comptroller a t any customs office. - Name and address to be included in notice of claim - Any notice of cla im under section 3 shall specify the name and address of the claimant and, in the case of a cla imant who is outside Anguilla , shall specify the name and address of a solicitor in Anguilla who is a uthorised to a ccept service and a ct on behalf of the cla imant, a nd service upon a solicitor so specified is deemed to be proper service upon the claimant. - Notice defective - If, on the expira tion of the relevant period under section 3 for the giving of a notice of cla im, no such notice has been given to the Comptroller, or where such notice is given, that notice does not comply with any requirement of section 4, the thing seized is deemed to have been duly condemned a s forfeited. - Condemnation by court - Where notice of claim in respect of anything seized is duly given in a ccordance with sections 3 and 4, the Comptroller sha ll ta ke proceedings for the condemnation of that thing by the court, and if the court finds that the thing wa s a t the time of its seizure lia ble to forfeiture, that court shall condemn that thing a s forfeited. - Effective date of forfeiture - Where a nything is in a ccordance with either section 5 or 6 deemed to ha ve been condemned, or condemned as forfeited, then without prejudice to any restoration or sa le, the forfeiture is deemed to have had effect from the date when the lia bility to forfeiture a rose. - Court proceedings for condemnation - Proceedings for the condemnation of anything shall be civil proceedings and may be instituted— - (a ) in the Magistrate’s Court; or - (b) in the High Court. - Requirements of court proceedings - (1) In a ny proceedings for condemnation, the claimant or his solicitor shall make oath that the thing was, or wa s to the best of his knowledge and belief, the property of the cla imant a t the time of the seizure. - (2) In a ny proceedings for condemnation before the High Court, the claimant shall give such security for the costs of the proceedings a s may be determined by the Court. - (3) If this section is not complied with, the court shall give judgment for the Comptroller. - Appeals - (1) Any party to condemnation proceedings in the Magistrate’s Court may appeal to the High Court against the decision of that Magistrate’s Court in those proceedings. - (2) Where a ny a ppeal is ma de against the decision of any court in condemnation proceedings, the thing seized sha ll rema in in the possession of, or be returned to the possession of, the Comptroller until the final determination of the matter. - Proof of seizure - In a ny proceedings a rising out of the seizure of a nything, the fact, form and manner of the seizure shall be ta ken to have been a s set forth in the process unless the contrary is proved. - Oath under section 9(1) - Where a nything is a t the time of its seizure the property of a body corporate, or of 2 or more partners or of a ny number of persons exceeding 5 not being in partnership, the oath required to be taken by section 9, and a ny other thing required by this Schedule or the rules of court to be done by or by a ny person authorised by the cla imant or owner may be taken or done by the following persons respectively, that is to sa y— - (a ) where the owner is a body corporate, the secretary or some other a uthorised officer of that body; - (b) where the owners a re in partnership, any of those owners; or - (c) where the owners a re a ny number of persons exceeding 5 not being in pa rtnership, a ny 2 of those persons on behalf of themselves a nd their co-owners. - Where thing not liable to forfeiture - (1) Where, under section 133 of the Act, a nything is restored, sold or destroyed and it is held in proceedings ta ken under this Schedule that the thing wa s not lia ble to forfeiture a t the time of its seizure, the Comptroller sha ll on demand by the cla imant tender to him— - (a ) where the thing wa s restored, an a mount equal to a ny a mount paid as a condition of that restoration; - (b) where the thing wa s sold, an amount equal to the proceeds of sale; or - (c) where the thing wa s destroyed, an amount equal to its market value at the time of its seizure. - (2) Where a n amount tendered under subsection (1) includes a sum on a ccount of the duty chargeable on the thing that has not been paid, the Comptroller may deduct so much of that amount as represents the duty. - (3) If the cla imant accepts a n amount tendered to him under subsection (1), he is not entitled to maintain a ny further a ction on account of the seizure, detention, restoration, sa le or destruction of the thing seized. - (4) Where the cla ima nt a nd the Comptroller a re unable to a gree upon the market va lue of a nything destroyed under section 133 of the Act, that value shall be determined by the Governor. ### SCHEDULE 4 (Section 146) — AMENDMENTS TO THE INTEGRATED CUSTOMS TARIFF REGULATIONS, 1991 - Amendment 1 - The Integrated Customs Tariff Regulations, 1991 (hereinafter referred to as the “Principal Regulations”) a re a mended by a dding the following a fter section 2— - “Exemptions from customs duty - 2A. The items set out in the First Schedule under the centred heading “Exemptions” are exempt from customs duty to the extent specified therein.” - Amendment 2 — First Schedule changes - The First Schedule to the Principal Regulations is amended— - (a ) by a dding the following sections after section 17 under the centred heading “Exemptions”— - “Goods in general - 18. (1) Goods imported by the holder of a duty free franchise in respect of such goods. - (2) Goods a nd parts thereof replaced free of charge under a ny wa rranty by the supplier provided tha t such replacement shall be made within 6 months of the date of import or date of issue of the warranty whichever is the ea rlier. - (3) Goods imported for repair, restoration or processing in Anguilla a nd re-export a fter such repair, restora tion or processing. - Goods retained in Anguilla for limited time - 19. (1) The following cla sses of goods imported for retention in Anguilla for a period not exceeding 6 months or for such extended period as the Comptroller may a uthorize in a ny particular case— - (a ) commercial travellers samples; - (b) containers a nd pallets; - (c) pa ckages and packing materials; - (d) goods for display or exhibition; - (e) goods covered by A.T.A. Carnet; - (f) a ny other goods for use in construction or ma nufacture which are proved to the sa tisfaction of the Comptroller not to be a vaila ble for hire or purchase in Anguilla . - (2) Vessels imported for retention in Anguilla for a total period of 90 days in a ny one calendar year commencing on the date of first importation, but any goods so imported which are not re-exported within the period or extended period permitted shall become lia ble to the full duty payable in respect of such goods as if the same had been imported without reference to this subsection.” - (b) by repealing a ll the items under the centred heading “Valuation: Calculation of Duty”. *Anguilla Customs Act R.S.A. c. C169* --- _Source: https://www.imf.org/-/media/files/publications/cr/2023/english/1aiaea2023001.pdf_