The following documents are needed to Import a motor vehicle in Antigua and Barbuda:

• Import license from Ministry of Trade
• Refrigerant form from the National Ozone Office within the Ministry of Trade
• Invoice
• Bill of Lading
• Environmental Levy Form

Procedure to clear vehicle from customs

The Importer/Broker will prepare the Warrant i.e. Customs Declaration Form using the invoice and Bill of Lading.

Once the warrant has been submitted to the transit shed a valuation officer will examine the vehicle to verify the cost of vehicle, and the quantity and type of refrigerant.

When the valuation has been completed the refrigerant form will be taken by the importer/broker to the National Ozone Office for approval and documentation.

The next step is collecting the Environmental Levy form from the Environmental Protection Unit. Waiver of Environmental Levy is determined based on the age of vehicle.

Waiver of Environmental Levy can be obtained from the Minister of Agriculture, and are as follows:

• Vehicles up to 1 year old a rate of $1,000.00
• Used vehicles over 1 year old $4,000.00

The warrants along with the supporting documents listed above can now be submitted to Customs for processing and collecting of applicable duties and taxes.

Once payment has been made, the Importer/Broker will take the warrant to be stamped by the Port Authority, which is located at Deep Water Harbour. The warrant is then taken by the Importer/Broker to the Deep Water Harbour Transit Shed, where the Customs Officer will verify the payment was made, the documents are then stamped and release to port authority, which is responsible for releasing the vehicle from the port.

If Concession Applicable
Obtain the necessary stamps and signature from the appropriate authorities (Cabinet, ABIA, and Minister of Finance) where applicable.

How to assess duties and taxes on vehicle
Duties and taxes are based on the Customs Value of the vehicle. Customs Value includes the cost (based on open market), insurance and shipping cost. The duties and taxes paid are determined by the applicable Tariff Code and the Customs Procedure Code (CPC), for calculation of duties and taxes see duty calculator.

Policy guideline for duty free concessions on Motor Vehicles

• The duty and tax concession will apply to a vehicle value at no more than sixty thousand Eastern Caribbean dollars (EC$60,000.00); (or the first EC$60,000.00 of the price of the vehicle
• An individual/institution can only receive the duty or tax concession in respect of a motor vehicle every five (5) years;
• individual/institution will be required to submit annual proof to the Ministry of Finance, the Antigua and Barbuda Transport Board and the Comptroller of Customs that they are still owners of the vehicles for which the concessions were granted;
• Should an individual/institution sell the vehicle within three (3) years of receiving the concessions, he will be required to remit the relevant duties and taxes payable in respect of the vehicle.

How to assess duties and taxes on vehicle
Duties and taxes are based on the Customs Value of the vehicle. Customs Value includes the cost (based on open market), insurance and shipping cost. The duties and taxes paid are determined by the applicable Tariff Code and the Customs Procedure Code (CPC), for calculation of duties and taxes see duty calculator.