Montserrat

Under CAP. 17.04 Customs and Excise (Control and Management), Revision 1 Jan 2025, the form prescribed in Schedule 5 (Sections 27, 85 and 87) is one combined IMMIGRATION/CUSTOMS FORM card: Section A Arrival Record, Section B Departure Record (retained by the passenger and presented on departure) and Section C Customs Declaration are completed on the same card, printed in black or blue ink - a single real arrival submission merging immigration and customs data, with no second statutory cash form. Section 87(2) requires every passenger entering Montserrat, or the head of a family travelling together with children under the age of 18, to complete Section C (the family rule covers only a head of family travelling with under-18 children on the same journey, not families generally); s. 87(1) requires each person entering to declare, as the Comptroller directs, anything in the baggage or carried with him obtained outside Montserrat or obtained locally without payment of duty, and this merges into the same Section C rather than a separate procedure. Section C covers accompanying spouse/children under 18, accompanied and unaccompanied luggage, prohibited categories (plants/food, pharmaceuticals/drugs, arms), commercial merchandise, and the general passenger allowances (wines/spirits up to 40 oz; tobacco up to half a pound, cigars up to 50 or cigarettes up to 200). Currency: s. 27(1) (inserted by Act 3 of 2010, amended by Acts 20 of 2010 and 12 of 2023) requires a person who enters Montserrat with currency or monetary instruments over US$10,000 or the equivalent to declare this fact by completing the same form prescribed in Schedule 5 - the question is item 5 of Section C ('over US$10,000.00 or equivalent'); the threshold is strictly 'over', so carrying exactly US$10,000 does not trigger s. 27. Under s. 27(2) the person must also provide a customs officer with information on the origin and intended use of the currency, which is recorded with identification data and submitted to the Financial Intelligence Unit; Schedule 5 defines monetary instruments as coins, currency, travellers cheques and bearer instruments such as personal or cashier cheques and stocks and bonds. This cash duty is evidenced for entry only - no matching exit-side cash declaration was found in the sections read. Background powers inside the same arrival processing, not separate procedures: under s. 87(3) persons entering or leaving must answer Customs and Excise Unit questions and produce baggage for examination, and failure to declare under s. 87 is an offence punishable by a fine of $5,000 or three times the duty payable, whichever is greater (s. 87(4)). The online ED portal and kiosks announced in 2024 were expectations only and remain unverified; they support no current channel here (see MS-audit-2).