Overview of Anguilla Customs Import and Export Tax
Summary:Anguilla Customs imposes a variety of taxes and fees on imported and exported goods, including tariffs, VAT, entry fees and service charges. The following is a detailed description of these taxes and fees.
Tariffs
Most imported goods are subject to tariffs.
Tariff rates usually range from 5% to 25%, depending on the type of goods.
Some goods are imported duty-free, such as:
Food, medicines, agricultural supplies, fertilizers and pesticides, printed materials and books,
personal belongings and household goods, building and construction materials
The following goods are prohibited from import and therefore do not require tariffs:
Weapons, drugs, endangered species
Value Added Tax (VAT)
All imported and domestic goods are subject to a 15% VAT.
VAT is calculated based on the value of the goods.
Some duty-free goods, such as basic foods, medicines and medical supplies, are also subject to VAT.
Entry Fees
All imported goods are subject to an entry fee of $10 per ton of goods.
Service Fees
All imported and exported goods are subject to a service fee of $50 per shipment.
Threshold
Anguilla Customs has no threshold for the value of imported goods. This means that all imported goods, regardless of value, are subject to customs duties, VAT, entry fees and service charges.
Excise Duties
Anguilla Customs does not levy excise duties.