Manufacturer’s Incentive and Small Business Development Act. 

• The Economic Action Plan (Manufacturer’s Incentive) grants eligible manufacturers exemption from the payment of Import Duties, Revenue Recovery Charge (RRC) and the Antigua and Barbuda Sales Tax (ABST) on the following:

• Raw Materials 

• Packaging Materials

• Tools

• Equipment and Machinery

• • The Small Business Development Act provides the framework for the growth of the small business sector in Antigua and Barbuda by introducing a system of registration of small businesses and a range of concessions that are available to the business.