Export Duty Act (Cap. 162), No. 1 of 1941.

A duty at the rate specified in the Schedule on the export thereof from Antigua and Barbuda shall be raised, levied, collected and paid for the use of the Government. All duties payable under this Act shall be paid by the shipper or exporter. The shipper or exporter of any article enumerated in the Schedule shall declare the weight or quantity of any shipment made by him to the Comptroller of Customs. The failure to make such declaration or making a false declaration or refusing or neglecting to pay the duty are accepted as an offence under this Act. The Cabinet may by order add new items to the Schedule or increase, reduce, abolish or alter the export duty on the items.