Antigua and Barbuda

3 - Advance rulings

Articles 3.13.2 (a), (b)3.33.43.53.6 (a), (b), (c)3.73.83.9 (a) (i), (ii), (i), (ii), (iii), (iv), (c), (d)
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Indicative date of implementation 31 December 2025
Definitive date of implementation 1 January 2038
Deadline for extension request, if required 3 September 2037
Assistance required for implementation • Assistance to develop relevant laws and administrative procedures
• Establish a process to facilitate the continuous update of content
• Technical assistance to regularly update tariff classification and valuation
• Provide ICT technical support to ensure that publications are always accessible in an easy manner
• Training of personnel assigned to the task
• Establish procedure for making and processing request

Tags: Information and communication technologies (ICT), Legislative and regulatory framework, Human resources and training

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