Nationals returning to Antigua and Barbuda who have been living abroad for ten (10) years or more will be regarded as “returning nationals”, and are eligible for the following duty free concessions:

• Duty free treatment on all USED personal effects including tools fo trade.
• Duty free treatment for one imported motor vehicle, provided that the vehicle has been owned for at least two years.

Nationals returning to Antigua and Barbuda, who have been living abroad for less than ten years, may, at the discretion of the Minister of Finance, be considered for duty free allowances on USED personal and household effects. Consideration will be given to the special circumstances of the returning individuals’ and their potential contribution to the nation building.

Students returning to Antigua and Barbuda, who have been studying abroad for a period of three or more years, are entitled to receive duty free concessions on the following:

• Used personal and household items
• Used books
• Computer

Items not specifically listed will also be allowed in free of all duties and taxes, provided that, in the opinion of the Comptroller of Customs, the type and quantity of the items indicated that they are intended for personal and not commercial use.

The application form for duty free concessions for both nationals and students returning home may be downloaded from the Government’s website here.

Returning nationals are also exempt from ABST charges on a vehicle which they have owned for at least once year prior to importation, once it is to be used for personal purposes. There will be no ABST charges on household and personal effects, professional apparatus, professional books or workmen’s tools, once these are not for resale, and have been previously owned for at least one year.