Export Duty Act (Cap. 162), No. 1 of 1941. Country/Territory Antigua and Barbuda Document type Legislation Date 1941 Source FAO, FAOLEX Subject Environment gen. Keyword International trade Tax/levy Liability/compensation Offences/penalties Geographical area Americas, Caribbean, Latin America and the Caribbean, North Atlantic, Small Island Developing States Abstract A duty at the rate specified in the Schedule on the export thereof from Antigua and Barbuda shall be raised, levied, collected and paid for the use of the Government. All duties payable under this Act shall be paid by the shipper or exporter. The shipper or exporter of any article enumerated in the Schedule shall declare the weight or quantity of any shipment made by him to the Comptroller of Customs. The failure to make such declaration or making a false declaration or refusing or neglecting to pay the duty are accepted as an offence under this Act. The Cabinet may by order add new items to the Schedule or increase, reduce, abolish or alter the export duty on the items. Full text English Website legalaffairs.gov.ag