Tax Legislation

The Customs Act, No. 19 of 2014 Page best viewed with Acrobat Reader

SECTIONS

-Sections
PART I -Preliminary

PART II  

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

PART VI  

-Exportation and Loading
PART VII  -Coastal Trade

PART VIII  

-Warehousing

PART IX   

-Duties, Refund and Drawbacks
PART X -Record Keeping

PART XI

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


Customs Legislation and Other Relevant Legislation


Year - 1974 / No.17 -The Fiscal Incentives Act, 1974
Year - 1974 / No.22 -An Act to Exempt the Customs Duty
Year - 1984 / No.12 -The Customs Tariff Act
Year - 1984 / No.19 -Sports Goods and Equipment
Year - 1997 / No.4 -Personal Computers and Parts (Exemption of Duty)
Year - 1997 / No.12 -Personal Computers and Parts (Exemption of Consumption Tax)
Year - 2000 / No.16 -The Proceeds of Crime Act
Year - 2001 / No.3 -The Environmental Levy (Used Motor Vehicles) Act, 2001
Year - 2002 / No.1 -Trade (Bottles and Cans Deposit Levy) Act, 2002.
Year - 2002 / No.7 -Prohibitions and Restrictions
Year - 2002 -Hotel Aids Act
Year - 2002 -Drugs (Prevention and Abatement of the Misuse and Abuse of Drugs) Act
Year - 2002 -Fiscal Incentives Act and Subsidiary Legislation: Revised Edition
Year - 2002 -Cadavers (Importation) Act
Year - 2004 / No.10 -Section 12 of the Customs ( Control and Management ) Act, No. 4 of 1992,    Amended by S.R.O. # 10 of 2004 to Appoint & Name Customs Ports of Entry.
Year - 2005 / No.6 -The Customs Tariff (Amendment) Act, 2005
Year - 2005 / No.10 -Amendment of Heading Numbers 19.02, 2202.101 and 22.03 in respect of pasta,    aerated beverages and beer made from malt, respectively
Year - 2005 / No.12 -The Environmental Levy (Used Motor Vehicles)(Amendment of Schedule) Order
Year - 2007 / No.1 -Immigration (Common CARICOM ED) Forms Regulations
Year - 2007 / No.2 -The Customs (Prescription of Customs Declaration Forms) Regulation
Year - 2007 / No.4 -Customs (Advance Passenger and Cargo Information) Regulations
Year - 2009 / No.27 -Electronic Crimes Act
Year - 2009 / No.28 -Firearms (Amendment) (No.2) Act 2009
Year - 2010 / No.3 -Value Added Tax Act, 2010.
Year - 2010 / No.4 -Excise Tax Act, 2010.
Year - 2010 / No.6 -Duty Free Shops (Licensing and Taxation)
Year - 2010 / No.17 -Environmental Levy (Used Motor Vehicles) Amendment
Year - 2011 / No.9 -Electronic Transactions Act
Year - 2013 -Agreement on Trade Facilitation
Year - 2015 / No.12 -Value Added Tax (Amendment) Regulations
Year - 2017 / No. 1 -Advance Passenger Information Act, 2017
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