Revised Laws of Saint Lucia (2023)

• 1. Short title

• 2. Interpretation

• 3. Time of importation and exportation

• 4. Comptroller of Customs

• 5. Delegation and appointment by the Comptroller

• 6. Obligation of secrecy

• 7. Times of attendance of officers

• 8. Assistance to be rendered by the police

• 9. Officers not to be interested in certain vessels, aircraft or merchandise

• 10. Directions

• 11. Application to Government vessels and aircraft

• 12. Appointment of customs ports

• 13. Approved wharves

• 14. Customs airports

• 15. Customs areas

• 16. Examination stations

• 17. Transit sheds

• 18. Agents

• 19. Control of movement of uncleared goods

• 20. Control of pleasure craft

• 20A. Advance passenger and cargo information

• 20B. Use, sharing and retention of advance cargo information

• 21. Procedure on arrival of vessels

• 22. Procedure on arrival of aircraft

• 23. Power to make regulations for arriving vessels and aircraft and the unloading of imported goods

• 24. Notification of arrival of vessels

• 25. Report inwards

• 26. Entry of goods on importation

• 27. Entry by bill of sight

• 28. Removal of uncleared goods to a customs warehouse

• 29. Importation of goods by post

• 30. Control of movement of uncleared goods within or between port or airport and other places

• 31. Control of movement of goods to and from inland clearance depot

• 32. Goods improperly imported

• 33. Power to make regulations as to the loading of goods and departing vessels and aircraft

• 34. Entry of goods for exportation

• 35. Entry outwards of vessels

• 36. Stores

• 37. Clearance

• 38. Power to refuse or demand return of clearance

• 39. Security for exportation of goods

• 40. Offences in relation to exportation

• 41. Exportation of prohibited or restricted goods

• 42. Power to require information regarding goods of community origin

• 43. Definition of coasting trade

• 44. Power to make Regulations as to coasting trade

• 45. Limits on coasting trade

• 46. Clearance of coasting vessels and aircraft

• 47. Cargo book

• 48. Examination of goods in coasting vessels

• 49. Offences in relation to carriage of goods coastwise

• 50. Power to make regulations relating to small craft

• 51. Approval of warehouses

• 52. Power to make Regulations as to warehouses and warehoused goods

• 53. Goods not to be warehoused on importation

• 54. Production of goods in warehouse

• 55. Occupier to inspect and show goods for sale

• 56. Entry, marking, etc. of goods for warehousing

• 57. Re-entry of goods entered for warehousing

• 58. Operations on warehoused goods

• 59. Deficiency in warehoused goods

• 60. Removal of warehoused goods

• 61. Duty chargeable on warehoused goods

• 62. Removal of warehoused goods without payment of duty

• 63. Provisions as to goods to be deposited in a customs warehouse

• 64. Offences in relation to warehouses and warehoused goods

• 65. Time at which duty chargeable and payable

• 66. Goods to be warehoused without payment of duty

• 67. Relief from duty of goods entered for transit or transhipment

• 68. Calculation of duty chargeable

• 69. Special provisions

• 70. Reliefs from duty on re-imported goods

• 71. Abatement of duty and set-off

• 72. Goods imported only temporarily for re-exportation

• 73. Goods imported other than as cargo, stores, or baggage

• 74. Personal reliefs and power to make Regulations

• 75. Relief from duty on re-imported goods locally produced

• 76. Power of Cabinet to refund duty

• 77. Recovery of amount due

• 78. Valuation

• 79. Extent of drawback

• 80. Claims for drawback

• 81. Drawback on goods destroyed or damaged after shipment

• 82. Offences in relation to drawback

• 83. Refund where duty paid on goods imported which are exported after undergoing a process of manufacture

• 84. General provisions

• 85. Prohibition on carriage of spirits, tobacco

• 86. Customs control of persons entering or leaving Saint Lucia

• 87. Right to access

• 88. Power of boarding

• 89. Power to station officer on vessel

• 90. Power to patrol and moor

• 91. Power to examine and take account of goods

• 92. Power to require provision of facilities

• 93. Power to take samples

• 94. Power to search premises

• 95. Power to search vehicles

• 96. Power to search persons

• 97. Power to arrest

• 98. Power to carry and use firearms

• 99. Power to summon vessels

• 100. Power to pay rewards

• 101. Power to require attendance

• 102. Power to require information and the production of evidence

• 103. Power to require security

• 104. Unlawful assumption of character of Comptroller or officer

• 105. Bribery and collusion

• 106. Offences against officers

• 107.   Carrying away officers

• 108. Interfering with customs vessels

• 109. Signalling to smugglers

• 110. Communicating with arriving vessels

• 111. Offering goods for sale as smuggled goods

• 112. Special penalty where offender armed or disguised

• 113. Untrue declarations

• 114. Counterfeiting documents

• 115. False scales

• 116. Fraudulent evasion

• 117. Removing locks, seals or marks

• 118. Penalty for violation of customs law not expressly provided for

• 118A. Computer fraud and related offences

• 119.   Institution of proceedings

• 120. Time limit on proceedings

• 121. Place of trial

• 122. Persons who may conduct proceedings

• 123. Service of process

• 124. Incidental provisions

• 125. Power to compound offences and mitigate penalties

• 126. Proof of certain documents

• 127. Proof of certain matters other than documents

• 128. Detention of persons about to leave Saint Lucia

• 129. Actions against officers

• 130. Detention, seizure and condemnation of goods

• 131. Forfeiture of vessels etc., used in connection with goods liable to forfeiture

• 132. Special provisions as to forfeiture of larger vessels

• 133. Protection of officers seizing or detaining goods

• 134. Sale of goods condemned as forfeited

• 135. Sale of goods not condemned as forfeited

• 136. Appeal to the Comptroller

• 137. Customs Appeal Commissioners

• 138. Appeal to the Customs Appeal Commissioners

• 139.   Right of further appeal

• 140. Payment of duty after appeal

• 141. Regulations

• 142. Amendment of Schedules

• 143. Savings of regulations

• Schedule 1

• Schedule 2

• Schedule 4