Anguilla

Every person entering Anguilla must make the declarations referred to in section 89(1) of the Customs Act by completing the form set out in the Schedule, or a form to like effect (Customs (Declaration Form) Regulations, R.R.A. C169-9, s. 1(1)). An entrant may make these declarations on behalf of an accompanying spouse or of a child who has not attained 18 years, and a person declared for need not declare again (s. 1(2)-(3)). Section 89(1) of the Customs Act determines what must be declared: anything in his baggage or carried with him that he obtained outside Anguilla, or dutiable or chargeable goods obtained in Anguilla without payment of duty, in respect of which he is not entitled to exemption from duty or tax by virtue of any enactment. Text read from the Revised Edition of 15/12/2010; later amendment status not verified in this batch.

A person entering or leaving Anguilla in possession of currency, cheques or monetary instruments, or any combination thereof, of or exceeding $27,000, or the equivalent in any currency or combination of currencies, must declare and make a report in such form and manner as the Comptroller directs (Customs Act s. 89(2)(a)). For entrants, the Customs (Currency Report) Regulations, R.R.A. C169-10, s. 1 require every person entering with currency or monetary instruments totalling over $27,000 to answer the questions contained in the scheduled form, or a form to like effect, in accordance with s. 89(2). The two texts differ on entry at exactly $27,000: the Act says 'of or exceeding' (inclusive, entry and departure) while the Regulations say 'over' (strictly exceeding, entry only); this record states both as written and leaves the conflict open — the Regulations cannot be read as exempting departure or as narrowing the Act's inclusive threshold. The Regulations' wording also omits 'cheques'. The statute writes only '$27,000'; no official currency definition is readable in this batch, so no USD or other conversion is made. This is the s. 89(2)/C169-10 currency report, not a duplicate field of the general baggage declaration. Text read from the Revised Edition of 15/12/2010 (s. 89(2) amended by Act 15/2010, s. 19); later amendment status not verified in this batch.