MOTION
No: 14/2026-2/13HOA
Proposed by: Hon Member for Sandy Hill, The Premier and Minister of Finance
Meeting: Eleventh Meeting of the Second Session of the
Thirteenth Anguilla House of Assembly
Date: 22 September, 2026
Motion No: 14/2026-2/13HOA
CUSTOMS (EXEMPTION OF DUTY ON GASOLINE AND DIESEL IMPORTS) (NO. 3)
REGULATIONS, 2026
Statutory Instruments of Anguilla No:
RESOLUTION
WHEREAS section 76(1) of the Customs Act, R.S.A. c. C169 empowers the Governor
in Council to make regulations exempting goods or classes of goods from the imposition
of duty;
AND WHEREAS section 76(2) of the Customs Act provides that a regulation made
under section 76(1)(a) or (b) is not valid unless it implements an item in a budget
approved by an Act of the Legislature or is approved by resolution of the House of
Assembly;
AND WHEREAS the Governor in Council has made the Customs (Exemption of Duty
on Gasoline and Diesel Imports) Regulations, 2026 (No. 3), set out in the Schedule to
this Motion, temporarily exempting gasoline and diesel from the imposition of duty in
order to continue the temporary fuel duty relief approved by Executive Council in
response to continued volatility in international energy markets and the resulting impact
on domestic fuel prices;
AND WHEREAS the Regulations provide that they are deemed to have come into force
on 18 September 2026, being the day immediately following the expiry of the Customs
(Exemption of Duty on Gasoline and Diesel Imports) (No.2) Regulations, 2026, and it is
the intention of the House that the approval granted by this Resolution shall have effect
from that date;
NOW THEREFORE BE IT RESOLVED that the House of Assembly, pursuant to section
76(2) of the Customs Act, R.S.A. c. C169, approves the Customs (Exemption of Duty on Gasoline and Diesel Imports) Regulations, 2026 (No.3), set out in the Schedule to this
Motion, and that such approval shall have effect from 18 September 2026.
Tara K. Carter
Speaker
Passed by Resolution of the House of Assembly this 22nd day of September, 2026
Lenox Proctor
Clerk, House of Assembly Customs (Exemption of Duty on Gasoline and
R.S.A. c. C169 Diesel Imports) (No. 3) Regulations, 2026 R.A. /2026
Regulations of Anguilla: /2026
Gazette Dated: , 2026
______________________________________________________________________________________
CUSTOMS ACT, R.S.A. c. C169
CUSTOMS (EXEMPTION OF DUTY ON GASOLINE AND DIESEL IMPORTS)
(NO. 3) REGULATIONS, 2026
______________________________________________________________________________________
Regulations made by the Governor in Council under section 76 of the Customs Act, R.S.A. c. C169.
Exemptions from Duty
1. The items specified in the Schedule are exempt from the imposition of Duty.
Citation and commencement
2. (1) These Regulations may be cited as the Customs (Exemption of Duty on Gasoline and Diesel
Imports) (No. 3) Regulations, 2026.
(2) These Regulations are deemed to have come into force on 18 September 2026.
Expiry
3. These Regulations expire on 31 December 2026.
SCHEDULE
(Section 1)
ITEMS TEMPORARILY EXEMPTED FROM THE IMPOSITION OF DUTY
The following items are temporarily exempt from the imposition of Duty—
ITEMS TARIFF CODES
GASOLINE (MOTOR SPIRIT) 27101220
DIESEL OIL 27101930
Made by the Governor in Council this day of , 2026
_________________________
Julia Crouch, OBE
GOVERNOR OF ANGUILLA
____________ Customs (Exemption of Duty on Gasoline and
R.S.A. c. C169 Diesel Imports) (No. 3) Regulations, 2026 R.A. /2026
EXPLANATORY NOTE
(This Note does not form part of the Regulations.)
These Regulations extend, for a further temporary period, the exemption from the imposition of duty on
gasoline (motor spirit) and diesel oil that was previously provided under the Customs (Exemption of Duty
on Gasoline and Diesel Imports) (No. 2) Regulations, 2026.
The exemption continues from 18 September 2026, immediately following the expiry of the previous
Regulations, in order to maintain uninterrupted relief from import duty on fuel while international energy
markets remain volatile. The exemption is temporary and expires on X January 2027 unless further
extended or earlier revoked.
Under section 76(2) of the Customs Act, Regulations made under section 76(1)(a) or (b) are not valid
unless they implement a budget item approved by an Act of the Legislature or are approved by resolution
of the House of Assembly.