Zero-Rated Goods
The Following goods do not attract the Antigua and Barbuda Sales Tax (ABST)
Click here to download PDF
- Chicken – fresh, chilled or frozen
- Fish – fresh, dried, salted, whether or not (in brine or smoked). Red herring and mackerel are smoked.
- Milk – cream and condensed, including powdered milk
- Butter – fresh and salted
- Eggs – fresh
- Vegetables – fresh or chilled
- Fruit – fresh
- Rice
- Flour – wheat or meslin, durum or other
- Maize (corn) meal
- Cereal grains – rolled etc., including but not limited to oats, barley and wheat
- Refined Edible oil (including but not limited to olive oil, palm oil, corn oil, sunflower seed oil, canola oil and soya-bean oil)
- Margarine
- Imitation Lard (shortening)
- Preparation for Infant Use for retail sale
- Sardines (canned)
- Cane and Beet Sugar
- Bread (not including other baked products such as bun)
- Active Yeast
- Ordinary Water (not containing added sweetening of flavouring)
- Table Salt for retail sale
- Medicines in retail quantities including but not limited to Penicillin, Insulin, Asprins, Paracetamol, cough preparations but not including vitamins)
- Pharmaceutical Goods (including but not limited to sterile catgut, blood grouping reagents, first aid fits and dental cements)
- Sanitary Towels and Tampons
- Napkins and Napkin Liners (diapers) for babies and adults
- Books or Printed Matter (including but not limited to encyclopaedias, dictionaries, text books, novels, bibles but excluding periodicals, magazines, drawing and colouring books, exercise books)
- Newspapers - not including magazines or periodicals
- Bed Pads (for adults)
- Personal Computers, Equipment and Software (for use with personal and laptop computers)
- Prescription Eye Glasses, Contact Lenses and Prescription Sunglasses
- Coffins and Caskets
- Biodegradable Cups, Plates and Containers
- Hurricane Shutters
- Selected Agricultural Inputs
- Insecticides
- Fungicides
- Herbicides
- Rodenticide
- Fertilizers and Plant Health Products
- Tools and Equipment