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安提瓜和巴布达环境保护税收法
the Environmental Protection Levy Act
【发布部门】安提瓜和巴布达国会 【发文字号】
【发布日期】2003年01月29日 【实施日期】2003年01月29日
【时效性】现行有效 【效力级别】法律
【法规类别】安提瓜和巴布达法规规划 【来源】联合国粮农组织网站

安提瓜和巴布达环境保护税收法

【法律沿革】

本条例2003年1月29日颁布实施。

【内容介绍】

本法对本国进口或在本国制造的货物以及有关事项征收环境保护税的法令。本法共计7条,含2个附件。

【内容出处】

http://www.fao.org/faolex/results/details/en/c/LEX-FAOC037337


环境保护税收法(the Environmental Protection Levy Act)

TheEnvironmental Protection Levy Act, 2002.

ANTIGUAAND BARBUDA

No.22 of 2002

AN ACT toprovide for the imposition and collection of an environmental protection levyon goods imported into or manufactured in Antigua and Barbuda and for relatedmatters.

[ 29thJanuary, 2003 ]

ENACTEDby the Parliament of Antigua and Barbuda as follows —

Shorttitle and commencement

1.This Act may be cited as the Environmental Protection Levy Act, 2002 and shallcome into operation on such date as the Minister may, by Notice published inthe Gazette, appoint.

Interpretation.

2.In this Act, unless the context otherwise requires -

"Comptroller"means the Comptroller of Customs referred to in the Customs (Control andManagement) Act, 1993;

"levy"means the environmental protection levy referred to in section 3;

"Minister"means the Minister responsible for environmental affairs.

EnvironmentalProtection Levy.

3.(1) There shall be charged, levied and collected on the goods set out in .theSchedule and imported into or manufactured in Antigua and Barbuda a levy at therate specified in that Schedule.

(2) TheMinister may, by Order published in the Gazette, amend the Schedule and anOrder made under this subsection shall be subject to negative resolution of theHouse of Representatives.

Collectionand allocation of levy.

4.(1) The levy shall be collected by the Comptroller and shall -

(a) inrespect of the goods set out in Part I of the Sched- ule, be paid into theConsolidated Fund; and

(b) inrespect of the goods set out in Part I1 of the Sched- ule, be paid to theNational Solid Waste Management Authority established by the National Solid1995. Waste Management Authority Act, 1995.

 (2) The provisions of the Customs (Control andManage- 1993. ment) Act, 1993 relating to -

(a) theliability to pay the levy;

(b) thepayment, collection, recovery and refund of du- ties; and

(c)offences and penalties;

shallapply to the levy as if the levy were a duty of customs.

Useof levy.

5.The levy collected pursuant to this Act shall be used for -

(a)financing the cost of protecting the environment; and

(b) thepreservation and enhancement of the environment.

Exemptions.

6.The Minister may exempt any person from the payment of the whole or any part ofa levy.

Repealof sections 8A and 8B of Act No. 27 of 1993.

7.Sections 8A and 8B of the Customs Duties Act, 1993 are repealed.

 

SCHEDULE

PARTI

(1)Motor-vehicles manufactured prior to 1st January, 1996           $2000.00

(2)Motor-vehicles manufactured after 3 1s t December, 1995         $1000.00

(3)Motor-vehicles used tyres                                   $ 10.00

(4)New motor vehicle tyres                                    $ 10.00

(5)Bicycle tyres                                            $ 5.00

(6)Electric accumulators and parts as specified under the

CustomsDuties Act, Tariff Heads 85.07.001,002, 8507.009           $ 20.00

(7)White goods as specified under the Customs Duties Act,

1993Tariff Heads 7321.111, 7321.121, 7321.131,

8418.10-8418.50,8422.10-8422.19, 8450.10-

8450.209,8451.10-8451.80, 8516.50, 8516.601 and

8516.609.                                                 $ 100.00

(8)Air conditioners                                           $ 150.00

(9)Vacuum cleaners, floor polishers, kitchen waste disposers,

foodgrinders and mixers, storage, immersion and space

heaters,hair dryers, irons, coolers, toasters, coffee makers

specifiedunder the Customs Duties Act, Tariff Head

8509.1&8509.809,8516.10--8516.80,but excluding Tar-

iffHead 85 16.50 and 8516.601-8516.609                         $ 20.00

 

PARTII

(1)All plastic containers, glass bottles and aluminum cans of      25 cents per aerated, carbonated,non-carbonated soft drinks, all types              container, of water, soda water,cider, juices, beverage, ale, malt, beer           bottle or can and stout importedinto Antigua and Barbuda

(2)Empty containers of solid glass, steel or plastic imported        25 cents per into or manufactured inAntigua and Barbuda and used for        container bottling aerated, carbonated, non-carbonated soft drinks, ci-

der,juices, beverage, ale, malt, beer and stout.

Thelevy collected shall be refunded to the depositor on re-export of the items inparagraphs (1) and (2) of this Part or, if disposal arrangements are made andexecuted by the depositor in a manner acceptable to the Minister responsiblefor the environment, within three months from the time of payment of the deposit.

 

Wherethe depositor fails to re-export the items or to make disposal arrangements ina manner acceptable to the Minister responsible for the environment withinthree months from the time of payment of the deposit, he shall forfeit hisdeposit.

 

Adeposit forfeited under this Part shall be credited to the account of theNational Solid Waste Management Authority.

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