Post Clearance Audit

In an effort to facilitate trade, Post Clearance Audit (PCA) has been introduced as a process that
will enable Customs and Excise Division to verify declarations made by importers through
examination of their records, books, and other data.

Post Clearance Audit focuses on persons involved in the movement of goods. It is an effective
tool for Customs and Excise Division control because it provides a clear and comprehensive
picture of the transactions relevant to Customs as reflected in the books and records of traders.

Post Clearance Audit (PCA) is conducted to assure that businesses subject to Customs and
Excise controls comply fully with all relevant legislation and requirements.

Procedures of Post Clearance Audit

• Review Customs rulings to ensure that they were valid at the time of accounting and
cover the goods under review.

• Review the tariff classification of the imported goods by obtaining information such as:

• Manufacturer’s literature which describes and illustrates the imported goods.

• A complete parts list that illustrates each of the imported parts and shows how each is
integrated into a complete unit.

• Any previous classification opinions issued by Customs on these goods.

• Copy of relevant purchase order(s) and commercial invoice(s).

• Review the disposition of the goods to ensure the goods were used in accordance with
the end-use or end-user provision described in the wording of the tariff.

• Classification claimed at the time of accounting.

• Request and review end-use certificates to ensure their validity.

• Review the system for recording and reporting diversions to ensure that it is adequate.

• Review the recording and reporting of diversion to ensure that they are done so within
the limit specified in the laws.

• Record results to be included in a final Audit Report.

Post Clearance Audit Objective

Post Clearance Audit aimed at obtaining sufficient and appropriate evidence to determine with
reasonable confidence whether revenue declarations and other activities under regulations and
legislation are free of material error.

This should contain a clear record of why the audit was undertaken, what checks were carried
out, what was found, what action has been taken and any recommendations for future control
activities.

Risk Management Unit

Risk Management essentially means we evaluate risks to the physical and revenue security
environment. Once risks are determined through a structured analysis of the data and
information on imports, importers’ behavior in complying with the procedure patterns of non-
compliance etc., then we could focus intensively on those risk areas.

Some of the risks Customs is faced with are the possibility of events and activities occurring that
may prevent us from achieving our objectives, which are, our aims to provide the local and
international trading community with proper levels of facilitation, transparency and fairness
with all the stakeholders.

One of our main concerns in Risk Management is facilitation control which entails a
combination of research and intelligence to provide an objective and comprehensive picture of
the risk posed to our mandate by internal and external threats.

The objective is to facilitate trade through preferential treatment to the compliers while
tightening the controls to achieve greater compliance from the non-compliers and habitual
wrong-doers. Compliance and intelligence are our two key components that will work together
for our main focus which are Revenue Collection and Expediting Facilitation.

Compliance and intelligence are our two key components that will work together for our main
focus which are Revenue Collection and Expediting Facilitation.

License Section
The following are the types of Licenses issued. Please also not that the Customs and Excise
Division must be notified whenever a business is closing or re-opening.
 Types of Cost in the country
Cost in the city
Licenses side

Tavern License $400.00 $300.00

Bottle License $500.00 $500.00

Retail License $300.00 $150.00

Beer License $200.00 $100.00

Importers
$750.00 $750.00
License

Depending on the room Depending on the room

Hotel License
amount amount

Club License $500.00 $500.00

Procedure to Obtain a License

• An application is made through a lawyer via Magistrate court. Specifying what type of
License you wish to obtain.

• After the license is granted by the Magistrate Court, a certificate is then issued.

• Bring the certificate to Customs and Excise Division where a license will be issued.

Registry Section
In any Organization, whether Private or Government, the Storage and retrieval of information is
paramount. The Registry Section within the Customs and Excise Division is no exception. Often
described as a “storehouse of information”, this area, among other things facilitates the
recording of all incoming and outgoing correspondence.

Other official documents namely, “Power of Attorney/Letters of Authorization and Tax

Compliance Certificates are stamped and approved here for further processing by the Tariff
Sections.
Additionally, forms pertaining to the importation of goods, the yachting and Shipping Industries
can be obtained. They are sold for a small fee of $1.00 per form.
The Section also offers copying services for minimum fee of $1.00 per copy.

The affable staff of the Registry Section is always willing to serve you.

Information and Technology (IT) Section

• The IT Section within Customs and Excise Division is an important factor in the daily
activities of the department.

• The IT Section performs duties which are essential for the daily operations of the
Customs and Excise Division; many of the functions performed in house are as a result
of Information Technology.

• The following are some of the functions carried out by this section:

• Providing application support to Customs Officers using the Customs Automated

Services (CASE), The Antigua and Barbuda Cashier System(ABCS) and The Regional
Clearance System (RCS)

• Providing application support to the trader community using the Warrant Preparation
and Submission System (WPSS).
Maintenance of the hardware and network infrastructure.

• Preparing Reports as requested in house and by outside Ministries.

• Create and update the Declaration Processing System with new Customs Procedure
Codes (CPCs).

• Amend and update Tariff Codes in Declaration Processing System as per Gazetted
Cabinet Decisions.

• Responsible for keeping the Broker community informed of Cabinet Decisions that will
result in changes being made the Tariff and CPCs.

• Stamping of Tax Compliance Certificates.

• Registering of Importers/Exporters/Brokers.

• Entering the daily exchange rates into CASE.

Accounts
The Accounts Unit is a small unit within the Customs and Excise Division but has big
responsibilities in making sure that the financial aspects of Customs are in order.

The Accounts Unit is responsible for:

• Preparing daily financial Reports for use by the Treasury Department.

• Preparing Monthly financial Reports for use by the Ministry of Finance and Treasury
Department

• Balance and Revenue Statements.

• Expenditure Reports.

• Collecting Customs Officer Fees.

• Duty-free shop License.

• Stores.

• Procurement Reports.

• Return Cheques and Preparation of refund vouchers.

Tariff Section
The Tariff Section is responsible for the processing of declarations, also referred to as warrants.
This section is responsible for revenue collection.

The following taxes may be applicable when a declaration is processed by the Tariff Section

• IMDUTY = Import Duty

• EXDUTY = Export Duty

• RRC = Revenue Recovery Charge

• ABST = Antigua and Barbuda Sales Tax

• DLEVY = Disposal (Environmental) Levy

• NSW = National Solid Waste Levy

• TLEVY = Throughput Levy (fuel products)

All Customs Taxes are applicable on the Customs Value of the imported item, that is, the sum of
the cost of the item, cost of transportation to the first port of arrival and the amount of any
insurance premium paid. Items such as tobacco products may attract specific rates of duty, that
is, duties calculated on the basis of their volume.

Approved undertaking
This unit is responsible for:

• Keeping records of locally made goods that are being exported.

• Keeping records and signing documents for fuel and spares for yacht in transit and ship
spares.

• Signing CARICOM Certificate of Origin and ensuring that the goods are of Antigua
origins.

Bonded Warehouses and Duty Free Stores

This unit is responsible for monitoring the inventory and related revenue liability for goods
stored in warehouses to ensure adequacy of bonds and other sureties and taking all appropriate
remedial actions required.

Transit Sheds

• Account and secure cargo and other goods imported into the state

• Verify customs declarations by documentary and physical inspections

• Complete inspection procedure for all declarations as required

• Examine and assess duty of non trade cargo consignments

maintain records of activities

Boarding and Outstations

This section is responsible for boarding vessels and completing ships clearance formalities.
Providing clearance to yachts at outstations by receiving reports inward and outwards for
vessels, reviewing traveller declarations, and physically inspecting ships’ stores and personal
effects based on risk criteria.
Petroleum Monitoring Unit
This unit was created to enhance the petroleum management procedure and related procedures
to better control and monitor the shipments and importation of petroleum products to ensure
full compliance and protection of revenue.

Duty Free shop Reform implementation

Reform and modernisation of the duty free shops process to ensure better control and
compliance in accordance with customs procedures and regulations.

Research & Development

The Research and Development unit is responsible for co-operation and communication
between regional and international institutions. The unit liaisons with the Customs & Excise
public relation team to relate changes within the customs operations. They develop job
descriptions for key positions and for all staff and provide training to customs officers and
ensures that the broker community is informed of customs policies and procedures.

Airport Baggage Section

All persons entering the country are required by law to declare to Customs anything contained
in their baggage, or carried with them, which has been obtained outside of Antigua and
Barbuda. Passengers are also required to answer all questions asked by the Customs Officer
relating to their travels, baggage, its contents and other items being imported.

The combined Immigration/Customs declaration forms are distributed at ports of entry and
exit, airline and ships agents, and their offices. It is advisable to fill out your declaration in
advance of your arrival in order to expedite Immigration and Customs clearances. Passengers
are asked to be honest when filling the declarations and co-operative with the customs baggage
officers. Misinformation can result in delays and penalties.

Enforcement & Intelligence Unit

This unit is responsible for investigations of under evaluation, false invoicing, and smuggling
(Cargo for trade/contrabands). Develop and maintain intelligence database. A unit committed to
facilitate increased compliance to customs procedures and policies by both staff and the general
public.