The Government of Antigua and Barbuda has established a Scheme for Nationals who are returning home. Under the terms of the scheme the following applies:

1. Nationals returning home who have been abroad for Ten years or longer will be regarded as Returning Nationals and Government will grant them the following concessions:

a) Duty-free treatment on all used personal effects including tools of the trade (see Appendix 1 for a list of such personal effects);

b) Duty-free treatment for one imported motor-car provided that the vehicle has been owned for at least 2 years.

2. The Minister of Finance will have discretionary power to waive taxes and duties on personal and household effects of nationals returning to Antigua and Barbuda under Ten Years. In exercising this power, the Minister of Finance will take into consideration the special circumstances of the national and/or the contribution the national can make to the development of Antigua and Barbuda.

3. Applications by Returning Nationals for duty-free concessions as described in paragraph 1 herein, should be addressed to the Minister of Finance, High Street, St John's, Antigua.

Personal and Household Effects Allowances for Duty Free Importation.

Quantity	Description
Living Room
1	Couch
3	Television Set
3	Video Recorders
1	Components Set including Compact Disc Player
3	Portable Radios/Tape recorders
4	Telephones
1	Telephone Answering Machine
1	Video Camera/Camcorder
1	Living Room Suite
2	Whatnot
3	Lamps
Dining Room
1	Dining Room set (Table & Chairs)
1	Liquor Trolley
4	End Tables
1	Coffee Table
1	Curio Display cabinet
1	Sideboard/Buffet
Kitchen
2	Microwave Oven
1	Stove (Gas or Electric)
1	Refrigerator (only refrigerators using R134 refrigerants and other ozone-friendly gases will be allowed into Antigua and Barbuda)
1	Dish Washer
1	Washing Machine
1	Dryer
1	Kitchen table
6	Kitchen Stools/Chairs
1	Deep Freeze/Freezer
	Kitchen cabinets
	Kitchen ladder(step ladder)
	Pots & Pans
	Electric Kettle
	Stove top Kettle
	Cutlery
	Chinaware
	Crystal
	Electric Can Opener
2	Kitchen Scale
1	Electric Juicer
1	Electric Knife
1	Electric Kitchen Saw
2	Toasters
1	Toaster Oven
1	Pressure Cooker
1	Blender
1	Food Processor
1	Coffee Maker
1	Percolator
2	Canister sets
2	Hot Plates
	Other small electrical appliances for domestic use.
Bedroom
4	King-size, Queen-size or Double beds or Single Beds
8	Dressers
4	Chest of Drawers
4	Bedside tables
8	Bedroom Chairs
4	Wardrobes
8	Lamps for bedside tables
6	Lamps for Dressers
1	Sofa Bed
1	Baby crib
1	Play Pen
Bathroom
4	Clothes Hampers
2	Shelf Units (Bathroom)
2	Bathroom Scales
Other
1	Patio set
6	Veranda Chairs
4	Lounge Chairs
2	Nests of Tables
4	Wall Clocks
2	Ironing Boards
1	Sewing Machine
	Surge Protectors
2	Desks
2	Chairs
4	Book Cases
1	Typewriter and Stand
4	Filing Cabinets
1	Safe
2	Personal Computers and Computer Stands
2	Printers and Printer Stands
2	Recliners
1	Fax Machine
1	Lawn Mower
1	Generator
1	Barbecue Grill
2	Water Pumps
2	Ladders
Reasonable quality
	Exercise equipment for use at home
	Garden Tools
	Household Repair Tools
	Weedwacker
1	High Chair
2	Rocking Chairs
1	Aquarium
2	Clothes Irons
1	Hair Dryers (with hood)
2	Blow Dryers (hand held)
1	Water Tank
	Carpets and Carpet Underlayer
	Drapes
	Blinds
1	Floor Polisher
2	Vacuum Cleaners
6	Fans (Ceiling or Standing)
6	Mirrors
6	Rugs
All	Wall Paintings
2	Chandeliers
4	Hassocks
1	Laptop Computer
1	Entertainment Unit
4	Air-Conditioning Units
1	Satellite Dish
1	Household Linen

Items not listed will also be allowed in free of all duties and taxes, provided that, in the opinion of the Comptroller of Customers, the type and quantities of the items are such as would indicate that they are intended for personal and not commercial use.