Customs and Excise Division (Antigua and Barbuda)
Applies the ruleThe revenue division administering customs, and the only published source for the duty and sales tax concessions given to returning nationals and students.
The body that applies the rule and decides applications. It publishes what it requires, which is authoritative about its own practice but is not the text of the law.
customs.gov.agCannot be cited for
Its concession pages are the division's statement of what it operates rather than instruments: the Act makes baggage reliefs subject to regulations that are not published there, so the periods it names cannot be traced to a schedule. The pages carry no date. They address people coming home and say nothing about a first-time foreign resident, so they must not be cited for what an immigrant may import, nor for tariff rates or the sales tax generally.
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