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deposit of a sum of money or giving of security for the duties, as provided by law, or,
in the case of goods for which security by bond is required on the exportation,

putting on board an aircraft or ship as stores or removal of such goods, the giving of
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such security.”

In jurisdictions like Antigua and Barbuda and Grenada, the term “entered” simply means “that
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goods have been properly accounted for to the satisfaction of Customs” and therefore is not as
encompassing as counterpart jurisdictions.

Whether goods are “uncustomed goods” or have been “entered”, for the purpose of customs
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offences, is a question of law and fact that in all jurisdictions carries a reverse onus of proof on
the defendant for establishing the proper payment of customs duty. In Mizel v. Warren [1973] 2
All E.R. 1149, the Court of Appeal, at page 1153, opined that “it is quite clear that if the

respondent were trying to say that duty had been paid on this piece of jewellery, the onus would
clearly lie on him under s 290(2)(a).”

5. SPECIMEN OFFENCES
A. Importing a Prohibited Good

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The offence of importing a “prohibited good” is found in every jurisdiction , with the
exception of St. Lucia and St. Vincent and the Grenadines, in the Caribbean region. The offence

consists of two elements: (a) importation; and (b) the existence of a “prohibited good”.

25 See Barbados: Section 2(1) of the Customs Act, Guyana: Section 2 of the Customs Act, Jamaica:
Section 2(1) of the Customs Act, St. Kitts and Nevis: section 2 of the Customs Act and St. Lucia: Section
2 of the Customs (Control and Management) Act. Notably in Trinidad and Tobago, there is the omission
of the words “specification, or shipping bill”: Section 2 of the Customs Act.
26 See Antigua and Barbuda: Section 2(1) of the Customs (Control and Management) Act and Grenada:
Section 2 of the Customs Act
27 See Antigua and Barbuda: Section 233 of the Customs (Control and Management) Act, the Bahamas:
Section 307(5) of the Customs Management Act, Barbados: Section 223 (2) of the Customs Act, Belize:
Section 125 of the Customs Regulation Act, Dominica: Section 246(5) of the Customs Act, Grenada:
Section 239 of the Customs Act, Guyana: Section 266 of the Customs Act, Jamaica: Section 250(1) of
the Customs Act, St. Kitts and Nevis: Section 242(5) of the Customs Act, St. Lucia: Section 127(2) of the
Customs (Control and Management) Act, St. Vincent and the Grenadines: Section 122 of the Customs
(Control and Management) Act and Trinidad and Tobago: Section 256(1) of the Customs Act
28 See Antigua and Barbuda: Section 95(1)(a) of the Customs (Control and Management Act), the
Bahamas: Section 270(1)(a) of Customs Management Act, Barbados: Section 50(4) of the Customs Act,
Belize: Section 112(1)(a) of the Customs Regulation Act, Dominica: Section 108(1)(a) of the Customs Act,
Grenada: Section 101(1)(a) of the Customs Act, Guyana: Section 218(a) of the Customs Act, Jamaica:
Section 210(1) of the Customs Act, St. Kitts and Nevis: Section 108(1)(a) of the Customs Act and Trinidad
and Tobago: Section 213(a) of the Customs Act

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