Functions
Functions of Customs & Excise
- To Collect and Protect the Revenue
- Border Protection
Customs and Excise Department is responsible for collecting 65% of the revenue in the state of Antigua and Barbuda. These taxes include customs duties, excise (Tax) liquor license ABST sales tax, embarkation tax of passengers leaving in Antigua and Barbuda by sea and air and cruise passenger tax.
The customs and Excise department is well aware that globally, the way in which security is handled has changed. The 911 catastrophe dictates that security should be dealt with in a most scrupulous manner. Hence, customs has broadened its focus, is extremely cautions and has directed its attention to keeping all acts of terrorism from entering the shores of Antigua and Barbuda by securing its borders.
Customs officers are posted at all ports of entry to Antigua and Barbuda, All goods brought into the country must pass through customs for processing.
Customs ensures that licenses and the necessary permits are granted before restricted goods are brought into Antigua and Barbuda. The department is also aware that money laundering, false declaration of goods and currency, illegal drugs and control substances could be linked to terrorism.
To be effective in our duties useful information and intelligence is shared with the relevant law enforcement departments locally, regionally and internationally.
