antigua and barbuda customs and excise division€¦ · prepared by: george brown, director...
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Prepared by: George Brown, Director Research & Development Page 1
ANTIGUA AND BARBUDA
CUSTOMS AND EXCISE DIVISION
STATISTICAL UNITS OF MEASURE/
DUTY TAX BASE CODES
(UOM)
The units of measure or duty/tax base codes are used to identify the base which will be
used for tax calculations. The following units of measure have been approved for use
in Antigua and Barbuda. CODE
DESCRIPTION
ABBREVIATION
02
05
08
09
10
11
12
15
16
17
18
19
20
21
22
23
Kilogram
Bag
Metre
Square Metre
Cubic Metre
Litre
Litre of Alcohol
Metric Carat
Kilowatt
Thousand Shingles
Hundred Containers
Thousand Matches
Pair
Numbers
Gallons
Pounds
Kg
Bag
metre
m2
m3
litre
LPA
MC
KWH
1000 SHG
100 CON
1000 MTS
Pair
No.
Gals.
Lbs.
Prepared by: George Brown, Director Research & Development Page 2
42
43
44
45
Cost, Insurance, Freight
CIF + Import Duty
Number of Bottles
Value of taxable import
CIF
CIFD
No. Bot.
VOTI
MODE OF TRANSPORT CODES
Mode of transport codes are used to indicate the mode by which goods are transported
to or from Antigua and Barbuda. Below is the list of modes of transport approved for
use in Antigua and Barbuda.
CODE
DESCRIPTION
ABBREVIATION
1 MARITIME TRANSPORT
SEA
4
AIR TRANSPORT
AIR
5
9
MODE UNKNOWN
UNKNOWN XX
10 VARIOUS
VARIOUS ZZ
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PORT/AIRPORT/FRONTIER OFFICE CODES
AGDY
ENGLISH HARBOUR DOCK YARD
AGDY
AGJH
JOLLY HARBOUR
AGJH AGVB
AIRPORT CARGO
AGVB
AGDW
DEEP WATER HARBOUR
AGDW
AGBG
V.C.BIRD AIRPORT BAGGAGE HALL
AGBG
COUNTRY AND CURRENCY CODES
Below are the country and currency codes which have been approved for use in Antigua and
Barbuda.
CountryName
Country Code
CurrencyName
CurrencyCode
AFGHANISTAN
AF
Afghani
AFA
AFGHANISTAN
AF
Afghani
AFA
ALBANIA
AL
Lek
ALL
ALGERIA
DZ
Algerian Dinar
DZD
AMERICAN SAMOA
AS
US Dollar
USD
ANDORRA
AD
Euro
EUR
ANDORRA
AD
Spanish Peseta
ESP
ANDORRA
AD
French Franc
FRF
ANDORRA
AD
Andorran Peseta
ADP
ANGOLA
AO
Kwanza
AOA
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CountryName
Country Code
CurrencyName
CurrencyCode
ANGUILLA AI East Carribbean Dollar XCD ANTARCTICA
AQ
No universal currency
ANTIGUA AND BARBUDA
AG
East Carribean Dollar
XCD
ARGENTINA
AR
Argentine Peso
ARS
ARMENIA
AM
Armenian Dram
AMD
ARUBA
AW
Aruban Guilder
AWG
AUSTRALIA
AU
Australian Dollar
AUD
AUSTRIA
AT
Euro
EUR
AUSTRIA
AT
Schilling
ATS
AZERBAIJAN
AZ
Azerbaijanian Manat
AZM
BAHAMAS
BS
Bahamian Dollar
BSD
BAHRAIN
BH
Bahraini Dinar
BHD
BANGLADESH
BD
Taka
BDT
BARBADOS
BB
Barbados Dollar
BBD
BELARUS
BY
Belarussian Ruble
BYR
BELGIUM
BE
Euro
EUR
BELGIUM
BE
Belgian Franc
BEF
BELIZE
BZ
Belize Dollar
BZD
BENIN
BJ
CFA Franc BCEAO
XOF
BERMUDA
BM
Bermudian Dollar
BMD
BHUTAN
BT
Indian Rupee
INR
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CountryName
Country Code
CurrencyName
CurrencyCode
BHUTAN BT Ngultrum BTN BOLIVIA
BO
Boliviano
BOB
BOLIVIA
BO
Mvdol
BOV
BOSNIA AND HERZEGOVINA
BA
Convertible Marks
BAM
BOTSWANA
BW
Pula
BWP
BOUVET ISLAND
BV
Norvegian Krone
NOK
BRAZIL
BR
Brazilian Real
BRL
BRITISH INDIAN OCEAN TERRITORY
IO
US Dollar
USD
BRUNEI DARUSSALAM
BN
Brunei Dollar
BND
BULGARIA
BG
Lev
BGL
BULGARIA
BG
Bulgarian Lev
BGN
BURKINA FASO
BF
CFA Franc BCEAO
XOF
BURUNDI
BI
Burundi Franc
BIF
CAMBODIA
KH
Riel
KHR
CAMEROON
CM
CFA Franc BEAC
XAF
CANADA
CA
Canadian Dollar
CAD
CAPE VERDE
CV
Cape Verde Escudo
CVE
CAYMAN ISLANDS
KY
Cayman Islands Dollar
KYD
CENTRAL AFRICAN REPUBLIC
CF
CFA Franc BEAC
XAF
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CountryName
Country Code
CurrencyName
CurrencyCode
CHAD TD CFA Franc BEAC XAF CHILE
CL
Chilean Peso
CLP
CHILE
CL
Unidades de fomento
CLF
CHINA
CN
Yuan Renminbi
CNY
CHRISTMAS ISLAND
CX
Australian Dollar
AUD
COCOS (KEELING) ISLANDS
CC
Australian Dollar
AUD
COLOMBIA
CO
Colombian Peso
COP
COMOROS
KM
Comoro Franc
KMF
CONGO
CG
CFA Franc BEAC
XAF
CONGO, THE DEMOCRATIC REPUBLIC OF
CD
Franc Congolais
CDF
COOK ISLANDS
CK
New Zealand Dollar
NZD
COSTA RICA
CR
Costa Rican Colon
CRC
COTE D'IVOIRE
CI
CFA Franc BCEAO
XOF
CROATIA
HR
Croatian kuna
HRK
CUBA
CU
Cuban Peso
CUP
CYPRUS
CY
Cyprus Pound
CYP
CZECH REPUBLIC
CZ
Czech Koruna
CZK
DENMARK
DK
Danish Krone
DKK
DJIBOUTI
DJ
Djibouti Franc
DJF
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CountryName
Country Code
CurrencyName
CurrencyCode
DOMINICA DM East Caribbean Dollar XCD DOMINICAN REPUBLIC
DO
Dominican Peso
DOP
EAST TIMOR
TP
Timor Escudo
TPE
EAST TIMOR
TP
Rupiah
IDR
ECUADOR
EC
US Dollar
USD
EGYPT
EG
Egyptian Pound
EGP
EL SALVADOR
SV
El Salvador Colon
SVC
EQUATORIAL GUINEA
GQ
CFA Franc BEAC
XAF
ERITREA
ER
Nakfa
ERN
ESTONIA
EE
Kroon
EEK
ETHIOPIA
ET
Ethiopian Birr
ETB
FALKLAND ISLANDS (MALVINAS)
FK
Falkland Islands Pound
FKP
FAROE ISLANDS
FO
Danish Krone
DKK
FIJI
FJ
Fiji Dollar
FJD
FINLAND
FI
Euro
EUR
FINLAND
FI
Markka
FIM
FRANCE
FR
Euro
EUR
FRANCE
FR
French Franc
FRF
FRENCH GUIANA
GF
Euro
EUR
FRENCH GUIANA
GF
French Franc
FRF
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CountryName
Country Code
CurrencyName
CurrencyCode
FRENCH POLYNESIA PF CFP Franc XPF FRENCH SOUTHERN TERRITORIES
TF
Euro
EUR
FRENCH SOUTHERN TERRITORIES
TF
French Franc
FRF
GABON
GA
CFA Franc BEAC
XAF
GAMBIA
GM
Dalasi
GMD
GEORGIA
GE
Lari
GEL
GERMANY
DE
Euro
EUR
GERMANY
DE
Deutsche Mark
DEM
GHANA
GH
Cedi
GHC
GIBRALTAR
GI
Gibraltar Pound
GIP
GREECE
GR
Euro
EUR
GREECE
GR
Drachma
GRD
GREENLAND
GL
Danish Krone
DKK
GRENADA
GD
East Caribbean Dollar
XCD
GUADELOUPE
GP
Euro
EUR
GUADELOUPE
GP
French Franc
FRF
GUAM
GU
US Dollar
USD
GUATEMALA
GT
Quetzal
GTQ
GUINEA
GN
Guinea Franc
GNF
GUINEA-BISSAU
GW
Guinea-Bissau Peso
GWP
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CountryName
Country Code
CurrencyName
CurrencyCode
GUINEA-BISSAU
GW
CFA Franc BCEAO
XOF
GUYANA
GY
Guyana Dollar
GYD
HAITI
HT
Gourde
HTG
HAITI
HT
US Dollar
USD
HEARD ISLAND AND MCDONALD ISLANDS
HM
Australian Dollar
AUD
HOLY SEE (VATICAN CITY STATE)
VA
Euro
EUR
HOLY SEE (VATICAN CITY STATE)
VA
Italian Lira
ITL
HONDURAS
HN
Lempira
HNL
HONG KONG
HK
Hong Kong Dollar
HKD
HUNGARY
HU
Forint
HUF
ICELAND
IS
Iceland Krona
ISK
INDIA
IN
Indian Rupee
INR
INDONESIA
ID
Rupiah
IDR
IRAN, ISLAMIC REPUBLIC OF
IR
Iranian Rial
IRR
IRAQ
IQ
Iraqi Dinar
IQD
IRELAND
IE
Euro
EUR
IRELAND
IE
Irish Pound
IEP
ISRAEL
IL
New Israeli Sheqel
ILS
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CountryName
Country Code
CurrencyName
CurrencyCode
ITALY IT Euro EUR ITALY
IT
Italian Lira
ITL
JAMAICA
JM
Jamaican Dollar
JMD
JAPAN
JP
Yen
JPY
JORDAN
JO
Jordanian Dinar
JOD
KAZAKSTAN
KZ
Tenge
KZT
KENYA
KE
Kenyan Shilling
KES
KIRIBATI
KI
Australian Dollar
AUD
KOREA, DEMOCRATIC PEOPLE'S REPUBLIC OF
KP
North Korean Won
KPW
KOREA, REPUBLIC OF
KR
Won
KRW
KUWAIT
KW
Kuwaiti Dinar
KWD
KYRGYZSTAN
KG
Som
KGS
LAO PEOPLE'S DEMOCRATIC REPUBLIC
LA
Kip
LAK
LATVIA
LV
Latvian Lats
LVL
LEBANON
LB
Lebanese Pound
LBP
LESOTHO
LS
Rand
ZAR
LESOTHO
LS
Loti
LSL
LIBERIA
LR
Liberian Dollar
LRD
LIBYAN ARAB JAMAHIRIYA
LY
Lybian Dinar
LYD
LIECHTENSTEIN
LI
Swiss Franc
CHF
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CountryName
Country Code
CurrencyName
CurrencyCode
LITHUANIA
LT
Lithuanian Litus
LTL
LUXEMBOURG
LU
Euro
EUR
LUXEMBOURG
LU
Luxembourg Franc
LUF
MACAU
MO
Pataca
MOP
MACEDONIA, THE FORMER YUGOSLAV REPUBLIC OF
MK
Denar
MKD
MADAGASCAR
MG
Malagasy Franc
MGF
MALAWI
MW
Kwacha
MWK
MALAYSIA
MY
Malaysian Ringgit
MYR
MALDIVES
MV
Rufiyaa
MVR
MALI
ML
CFA Franc BCEAO
XOF
MALTA
MT
Maltese Lira
MTL
MARSHALL ISLANDS
MH
US Dollar
USD
MARTINIQUE
MQ
Euro
EUR
MARTINIQUE
MQ
French Franc
FRF
MAURITANIA
MR
Ouguiya
MRO
MAURITIUS
MU
Mauritius Rupee
MUR
MAYOTTE
YT
Euro
EUR
MAYOTTE
YT
French Franc
FRF
MEXICO
MX
Mexican Peso
MXN
MEXICO
MX
Mexican Unidad de
MXV
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CountryName
Country Code
CurrencyName
CurrencyCode
Inversion (UDI) MICRONESIA, FEDERATED STATES OF
FM
US Dollar
USD
MOLDOVA, REPUBLIC OF
MD
Moldovan Leu
MDL
MONACO
MC
Euro
EUR
MONACO
MC
French Franc
FRF
MONGOLIA
MN
Tugrik
MNT
MONTSERRAT
MS
East Caribbean Dollar
XCD
MOROCCO
MA
Moroccan Dirham
MAD
MOZAMBIQUE
MZ
Metical
MZM
MYANMAR
MM
Kyat
MMK
NAMIBIA
NA
Rand
ZAR
NAMIBIA
NA
Namibia Dollar
NAD
NAURU
NR
Australian Dollar
AUD
NEPAL
NP
Nepalese Rupee
NPR
NETHERLANDS
NL
Euro
EUR
NETHERLANDS
NL
Netherlands Guilder
NLG
NETHERLANDS ANTILLES
AN
Netherlands Antillan Guilder
ANG
NEW CALEDONIA
NC
CFP Franc
XPF
NEW ZEALAND
NZ
New Zealand Dollar
NZD
NICARAGUA
NI
Cordoba Oro
NIO
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CountryName
Country Code
CurrencyName
CurrencyCode
NIGER NE CFA Franc BCEAO XOF NIGERIA
NG
Naira
NGN
NIUE
NU
New Zealand Dollar
NZD
NORFOLK ISLAND
NF
Australian Dollar
AUD
NORTHERN MARIANA ISLANDS
MP
US Dollar
USD
NORWAY
NO
Norwegian Krone
NOK
OMAN
OM
Rial Omani
OMR
PAKISTAN
PK
Pakistan Rupee
PKR
PALAU
PW
US Dollar
USD
PALESTINIAN TERRITORY, OCCUPIED
PS
PANAMA
PA
Balboa
PAB
PANAMA
PA
US Dollar
USD
PAPUA NEW GUINEA
PG
Kina
PGK
PARAGUAY
PY
Guarani
PYG
PERU
PE
Nuevo Sol
PEN
PHILIPPINES
PH
Philippine Peso
PHP
PITCAIRN
PN
New Zealand Dollar
NZD
POLAND
PL
Zloty
PLN
PORTUGAL
PT
Euro
EUR
PORTUGAL
PT
Portuguese Escudo
PTE
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CountryName
Country Code
CurrencyName
CurrencyCode
PUERTO RICO
PR
US Dollar
USD
QATAR
QA
Qatari Rial
QAR
REUNION
RE
Euro
EUR
REUNION
RE
French Franc
FRF
ROMANIA
RO
Leu
ROL
RUSSIAN FEDERATION
RU
Russian Ruble
RUR
RUSSIAN FEDERATION
RU
Russian Ruble
RUB
RWANDA
RW
Rwanda Franc
RWF
SAINT HELENA
SH
Saint Helena Pound
SHP
SAINT KITTS AND NEVIS
KN
East Caribbean Dollar
XCD
SAINT LUCIA
LC
East Caribbean Dollar
XCD
SAINT MAARTEN
QN
Netherlands Antillan Guilder
ANG
SAINT MARTIN
QO
French Franc
FFR
SAINT PIERRE AND MIQUELON
PM
Euro
EUR
SAINT PIERRE AND MIQUELON
PM
French Franc
FRF
SAINT VINCENT AND THE GRENADINES
VC
East Caribbean Dollar
XCD
SAMOA
WS
Tala
WST
SAN MARINO
SM
Euro
EUR
SAN MARINO
SM
Italian Lira
ITL
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CountryName
Country Code
CurrencyName
CurrencyCode
SAO TOME AND PRINCIPE
ST
Dobra
STD
SAUDI ARABIA
SA
Saudi Riyal
SAR
SENEGAL
SN
CFA Franc BCEAO
XOF
SEYCHELLES
SC
Seychelles Rupee
SCR
SIERRA LEONE
SL
Leone
SLL
SINGAPORE
SG
Singapore Dollar
SGD
SLOVAKIA
SK
Slovak Koruna
SKK
SLOVENIA
SI
Tolar
SIT
SOLOMON ISLANDS
SB
Solomon Islands Dollar
SBD
SOMALIA
SO
Somali Shilling
SOS
SOUTH AFRICA
ZA
Rand
ZAR
SOUTH GEORGIA AND THE SOUTH SANDWICH ISLANDS
GS
SPAIN
ES
Euro
EUR
SPAIN
ES
Spanish Peseta
ESP
SRI LANKA
LK
Sri Lanka Rupee
LKR
SUDAN
SD
Sudanese Dinar
SDD
SURINAME
SR
Suriname Guilder
SRG
SVALBARD AND JAN MAYEN
SJ
Norwegian Krone
NOK
SWAZILAND
SZ
Lilangeni
SZL
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CountryName
Country Code
CurrencyName
CurrencyCode
SWEDEN
SE
Swedish Krona
SEK
SWITZERLAND
CH
Swiss Franc
CHF
SYRIAN ARAB REPUBLIC
SY
Syrian Pound
SYP
TAIWAN, PROVINCE OF CHINA
TW
New Taiwan Dollar
TWD
TAJIKISTAN
TJ
Somoni
TJS
TANZANIA, UNITED REPUBLIC OF
TZ
Tanzanian Shilling
TZS
THAILAND
TH
Baht
THB
TOGO
TG
CFA Franc BCEAO
XOF
TOKELAU
TK
New Zealand Dollar
NZD
TONGA
TO
Pa´anga
TOP
TRINIDAD AND TOBAGO
TT
Trinidad and Tobago Dollar
TTD
TUNISIA
TN
Tunisian Dinar
TND
TURKEY
TR
Turkish Lira
TRL
TURKMENISTAN
TM
Manat
TMM
TURKS AND CAICOS ISLANDS
TC
US Dollar
USD
TUVALU
TV
Australian Dollar
AUD
UGANDA
UG
Uganda Shilling
UGX
UKRAINE
UA
Hryvnia
UAH
UNITED ARAB EMIRATES
AE
UAE Dirham
AED
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CountryName
Country Code
CurrencyName
CurrencyCode
UNITED KINGDOM
GB
Pound Sterling
GBP
UNITED STATES
US
US Dollar
USD
UNITED STATES
US
US Dollar (Same day)
USS
UNITED STATES
US
US Dollar (Next day)
USN
UNITED STATES MINOR OUTLYING ISLANDS
UM
US Dollar
USD
URUGUAY
UY
Peso Uruguayo
UYU
UZBEKISTAN
UZ
Uzbekistan Sum
UZS
VANUATU
VU
Vatu
VUV
VENEZUELA
VE
Bolivar
VEB
VIET NAM
VN
Dong
VND
VIRGIN ISLANDS, BRITISH
VG
US Dollar
USD
VIRGIN ISLANDS, U.S.
VI
US Dollar
USD
WALLIS AND FUTUNA
WF
CFP Franc
XPF
WESTERN SAHARA
EH
Moroccan Dirham
MAD
YEMEN
YE
Yemeni Rial
YER
YUGOSLAVIA
YU
Yugoslavian Dinar
YUM
ZAMBIA
ZM
Kwacha
ZMK
ZIMBABWE
ZW
Zimbabwe Dollar
ZWD
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CountryName
Country Code
CurrencyName
CurrencyCode
VARIOUS
VS
UNKNOWN
XX
PRIVATE WAREHOUSE / VARIOUS
ZZ
CARGO/PACKAGE TYPE CODES
The following Cargo and Package codes have been approved for use in Antigua and Barbuda.
CODE
DESCRIPTION
01
BULK
02
UNIT/PIECE
03
CASE
04
CARTON
05
BAG
06
CRATE
07
BARREL
08
CASK
09
DRUM
10
BUNDLE
11
BOX
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12
BOTTLE
13
CAN
14
ROLLS
15
CYLINDER
16
PALLET
17
PACKET
18
ENVELOPE
19
CONTAINER (20ft)
20
UNPACKED
21
PAIL
22
CONTAINER (40 ft)
23
CONTAINER (45ft)
24
CONTAINER (10 ft)
25 SKIDS
26 REELS
LOCATION OF GOODS / CUSTOMS OFFICE CODES
The following Customs Office Codes are approved for use in Antigua and Barbuda.
Customs Office Code
Customs Office
AGBU
Barbuda Customs Office, Codrington, Barbuda
AGCB
Crabbs Customs Office, Crabbs
AGSJ
Customs Headquarters, St. John’s
AGDW
Deep Water Harbour Customs, Port of St. John’s
AGDY
Dock Yard Customs Office
AGHG
Heritage Quay Boarding Office, Heritage Quay
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AGHP
High Point Customs Office
AGJH
Jolly Harbour Customs Office
AGSI
Sea Island Berth
AGPO
Parcel Post, General Post Office, St. John’s
AGPW
Point Wharf Customs Office
AGBG
V.C. Bird Airport Baggage Hall
AGVB
V.C. Bird Air Cargo Customs Office
ZZ
PRIVATE WAREHOUSE (heritage quay etc).
AGPW POINT WHRAFT
DUTY/TAX and ACCOUNTS CODES
Duty/tax codes are used by the Customs and Excise Division to indicate the duties and/or taxes
which are applicable to goods being imported or exported. Account codes are used to identify all
other charges which are imposed by Customs. Below are the lists of duty/tax and account codes
approved for use in Antigua and Barbuda.
DUTY/TAX CODES CODE
DESCRIPTION
ABBREVIATION
01
Import Duty
IDUTY
02
Export Duties
EDUTY
03
Excise Rum
EXRUM
04
Consumption Tax
CTAX
05
Customs Service Tax
CST
07
Disposal Levy/Environmental
DLEVY
08
National Solid Waste
NSW 09
Throughput Levy
TLEVY
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ACCOUNT CODES CODE
DESCRIPTION
ABBREVIATION
10
Dollar Barrel
DBL
15
Antigua and Barbuda Sales Tax
ABST
16 Revenue Recovery Charge RRC 20
Embarkation Tax
EMTAX
21
Cruise Passenger Tax
CPTAX
30
Customs Officer’s Fees
CO FEES
32
Fines and Penalties
FINES
35
Liquor Licences
LIQLIC
36
Other Licences
LICENSES
40
Warehouse Rent
WRENT
42
Handling Charges
HCHARGE
43
Transport
TRANS
50
Sale of Forfeited Goods
FGOODS
51
Sale of Forms
FORMS
53
Sale of Tobacco Books
TOBACCO
54
Sale of Tariff & Related Publication
TARIFF
60
Deposited Duty
DEPDUTY
61
Deposit Sale of Goods
DEPSALE
62
Deposit to Secure Goods
DEPGOODS
70
Environmental Levy
ELEVY
71
Import Duty, other cashier transaction
ID OCT
72
CTAX, other cashier transaction
CT OCT
73
CST, other cashier transaction
CST OCT
74
DLEVY, other cashier transaction
DL OCT
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75 NSW, other cashier transaction NSW OCT 76
ABST, other cashier transaction
ABST OCT
77
RRC, other cashier transaction
RRC OCT
80
DUTY FREE SHOP LICENSE
DFS LIC
81
DUTY FREE SHOP OPERATOR
DFS OP
82
DUTY FREE SHOP AGENCY
DFS AG
90
EXCESS PAYMENT TO BE REFUNDED
REFUNDS
96
PREPAYMENT DEPOSIT
PRE DEPO
97
PREPAYMENT WITHDRAWALS
PRE WITH
98
PREPAMENT TRANSFERS
PRE TRAN
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