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MCRS Legislation

You can find the documents that govern the workings of MCRS here

General MCRS Legislation

Montserrat Customs and Revenue Services (Enabling) Act

Customs Legislation

Customs Duties and Consumption Tax Act
Customs and Excise (Control and Management) Act
Embarkation Tax Act
Port Security Charge Act
Customs (After Hours Work) Act
Cruise Ship Tax Act
Mined Aggregate Export Duty Act
Advance Passenger Information Act
Prohibition of Imports (Infected Places) Act
Customs Tariff

Inland Revenue Legislation

Property Tax Act
Income and Corporation Tax Act
Hotels Tax Act
Insurance Levy Act
Bank Interest Levy Act
Bank Interest Levy (Amendment) Act
Companies Act
Tax Compliance Certificate Act
Tax Information Exchange Act
Tax Administration Act

Tax Information Exchange Legislation, Regulations, and Agreements,

Montserrat list of Regulations and Agreements and useful information links to other information that impacts Tax Information Exchange
CRS Compliance Guidance for Montserrat
Tax Information Exchange Act
Tax Administration Act
Companies Act

Montserrat Customs & Revenue Service

©2023 Montserrat Customs & Revenue Service. Government of Montserrat. All rights reserved.

Contact Us

Feel free to contact us if you have any queries.

Customs

Email: customs@gov.ms
Phone: + 1 (664) 491-3816

Inland Revenue

Email: irev@gov.ms
Phone: +1 (664) 491-2463

Border Security

Email: mibsu@gov.ms
Phone: +1 (664) 491-3819

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