Returning Montserratians

13th July, 2009

MONTSERRAT

STATUTORY RULES AND ORDERS

NO. 51 OF 2002

THE CUSTOMS DUTIES AND CONSUMPTION TAX (EXEMPTED) ORDER 2002 MADE BY THE GOVERNER-IN-COUNCIL UNDER SECTION` 17(2) OF THE CUSTOMS DUTIES AND CONSUMPTION TAX ACT 1995 (NO. 8 OF 1995).

1. CITATION: This order may be cited as the Customs Duties and Consumption Tax (Returning Montserratians) (Exemption) Order 2002.

2. EXEMPTION : (1) A citizen of Montserrat and any belonger of Montserrat who has been resident for a period of not less than five years out of the island and returns to reside in Montserrat with the intention of remaing there permanently may import the items set out in the Schedule hereto free of Customs Duty and Consumption Tax.

(2) The person granted an exemption under paragraph (1) above may also import or purchase a motor vehicle locally free from Customs Duty and Consumption Tax.

3. LIMITATION : (1) The exemption granted by regulations 2 above shall be limited to an individual or a household to be availed by him within three months of his or their return, and for the purposes of these regulations a “household” means a man and his partner (whether married or not) and all their dependants.

(2) In the case of any doubt as to a persons entitlement the decision of the Comptroller of Customs shall be final.

(3) “Dependants” include children, parents and grandparents of the householder or his partner.

4. CONDITIONS: (1) The following conditions shall apply to the exemptions that may be granted under these regulations –

(a) No person or member of any household to whom this exemption has been granted may apply for or be granted the same or similar exemption thereafter;

(b) If any item imported under an exemption granted under these regulations is sold or commercially exchanged within a period of five years from the date of the exemptions, all taxes and duties waived under this exption shall become due and payable on that item to the Comptroller of Customs;

(c) Any person who, as an individual or as head of a household, is granted an exemption under these regulations who thereafter, within five years of the grant of the exemption, leaves Montserrat and resides abroad for a continuous period in excess of three months shall become laible to pay all taxes and duties waived under the exemption to the Comptroller of Custom.

(2) The Governor-in Council may, however, in any particular case waive the liability arising under paragraph (b) or (c).

5. REPEAL : The customs Duties (Belongers) Exemption Order, 1992 (No. 18 of 1992) is hereby repealed.

Made by the Governer-in-Council this 5th day of september, 2002.

Signed by The Clerk of Councils

Published by exhibition at the Clerk of Councils Office, Farara Plaza, Brades, this 11th day of October, 2002.

Signed by The Clerk of Councils

MONTSERRAT

STATUTORY RULES AND ORDERS

NO. 52 OF 2002

THE CUSTOMS SERVICES TAX (EXEMPTION) ORDER 2002 MADE BY THE GOVERNER-IN-COUNCIL UNDER SECTION 5 OF THE CUSTOMS SERVICE TAX ORDINACE, 1978 (NO. 16 OF 1978).

1. CITATION: This order may be cited as the Customs Service Tax (Returning Montserratians) (Exemption) Order 2002.

2. EXEMPTION : (1) A citizen of Montserrat and any belonger of Montserrat who has been a resident for a period of not less than five years out of the island and returns to reside in Montserrat with the intention of remaining there permanently and who is exempted from paying Customs Duty and Consumption Tax on items set out in the Schedule hereto shall be exempted from Customs Service Tax on those items.

(2) The person granted an exemption under paragraph (1) above may also import or purchase a motor vehicle locally free from Customs Service Tax.

3. CONDITIONS: (1) The following conditions shall apply to the exemptions that may be granted under these regulations –

(a) No person or member of any household to whom this exemption has been granted may apply for or be granted the same or similar exemption thereafter;

(b) If any item imported under an exemption granted under these regulations is sold or commercially exchanged within a period of five years from the date of the exemptions, Customs Service Tax waived under this expemtion shall become due and payable on that item to the Comptroller of Customs;

(c) Any person who, as an individual or as head of a household, is granted an exemption under these regulations who thereafter, within five years of the grant of the exemption, leaves Montserrat and resides abroad for a continuous period in excess of three months shall become laible to pay all Customs service tax duties waived under the exemption to the Comptroller of Custom.

(2) The Governor-in Council may, however, in any particular case waive the liability arising under paragraph (b) or (c).

4. REPEAL : The Customs Service Charge (Exemption) Order 1994 (N0. 25 of 1994), is hereby repealed.

Made by the Governer-in-Council this 5th day of september, 2002.

Signed by The Clerk of Councils

Published by exhibition at the Clerk of Councils Office, Farara Plaza, Brades, this 11th day of October, 2002.

Signed by The Clerk of Councils

LIST OF ITEMS WHICH CAN BE IMPORTED UNDER SRO 51 & 52 OF 2002 ARE AS FOLLOWS:

KITCHEN

Quantity Description

1 Microwave oven

1 Stove (Gas or Electric)

1 Refrigerator

1 Washing Machine

1 Dryer

1 Kitchen Table

6 Kitchen Stools/Chairs

1 Deep Freezer/ Freezer

1 Kitchen Cabinets

1 Kitchen ladder (step ladder)

Pots and Pans, Electric Kettle, Cutlery, Chinaware, Crystal

1 Electric Can Opener

1 Kitchen Scale

1 Electric Knife

1 Electric scale

1 Electric juicer

1 Electric kichen saw

1 Toaster

1 Toaster Oven

1 Pressure Cooker

1 Blender

1 Food Processor

1 Coffee Maker

1 Perculator

2 Canister Set

1 Hot Plate

Other small electrical appliances for domestic use

LIVING ROOM

1 Couch

2 Television set

1 Video Recorder

1 Components Set includding Compact Disc Player

1 Portable Radios/ Tape Recorder

2 Telephones

1 Answering Machine

1 Living Room Suite

3 Lamps

BEDROOM

4 Beds/ Mattresses

4 Dressers

4 Chest of drawers

4 bedside tables

8 Bedroom Chairs

4 Wardrobes

4 Lamp for Bedside tables

4 Lamp for Dressers

1 Sofa Beds

1 Baby Crib

1 Playpen

4 Clothes Hampers

2 Shelf Units (Bathroom)

2 Bathroom Scales

DINING ROOM

1 Dining Room Set ( Table and Chairs)

1 Liquor Trolley

4 End tables

1 Coffee Table

1 Curio Display Cabinet

OTHER

1 Patio Set

6 Veranda Chairs

4 Lounge chairs

4 Wall clocks

2 Ironing Boards

1 Sewing Machine

2 Desk

2 Chairs

1 Typewriter and stand

1 Safe

1 Personal Computer and Stands

1 Printer and Printer Stand

2 Recliners

1 Fax Machine

1 Lawn Mower

1 Barbeque Grill

1 Ladder

1 High Chair

2 Rocking chair

1 Aquarium

2 Irons

1 Hair Dryer

1 Blow Dryer

REASONABLE QUANTITY

Carpets and Under Layer, Drapes, Blinds, Household linen, musical instruments

1 Floor polish

1 Vacuum Cleaner

4 Fans

4 Mirrors

2 Rugs

All Wall Paintings

2 Chandeliers

.