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This technical assistance (TA) report on Anguilla focuses on modernization of the customs legislative framework. The mission prepared a framework for a customs Act in line with the recommendations made in the Caribbean Regional Technical Assistance Center (CARTAC) TA Assignment Report of April 2022. A major challenge for the customs administration will be growing the capacity to be able to deliver all that has been added into the Act. The full automation of customs procedures and implementation of risk management principles may also be a challenge. However, automation is the foundation of any customs modernization program. It is the key to move to a more efficient and informed administration of customs controls. The mission prepared a synoptic table highlighted by color codes to summarize the required, recommended and suggested additions to the Customs Act. The Synoptic Table list the general principles of the main provisions highlighted green in the draft Customs Act. These are listed in three categories, red, being principles that are required to be implemented; yellow, being principles that are recommended to be implemented and, green being those principles that are suggested to be implemented.

Money and Monetary Policy --- International Economics --- Public Finance --- Monetary Policy --- International Agreements and Observance --- International Organizations --- Trade Policy --- International Trade Organizations --- Monetary economics --- International institutions --- Sales tax, tariffs & customs duties --- Public finance & taxation --- International trade & commerce --- Monetary policy --- International organization --- Customs administration core functions --- Revenue administration --- Customs procedures --- Authorized economic operator --- International agencies --- Customs administration --- Anguilla, United Kingdom-British Overseas Territory