ACT
(Acts 23 of 1990, 25 of 2005, 1 of 2007, 11 of 2013, 7 of 2019, 27 of 2019, 10 of 2022 and S.I. 65/1994, 18/1995, 94/1998, 35/1999, 125/1999, 46/2000, 170/2000, 67/2001, 53/2002, 172/2005, 185/2007, 71/2009, 83/2009, 120/2009, 78/2013, 12/2014)
Act 23 of 1990 .. in force 3 April 1993 (S.I. 17/1993)
Amended by S.I. 65/1994 .. in force 5 November 1994
Amended by S.I. 18/1995 .. in force 25 February 1995
Amended by S.I. 94/1998 .. in force 19 December 1998
Amended by S.I. 35/1999 .. in force 22 May 1999
Amended by S.I. 125/1999 .. in force 1 July 1999
Amended by S.I. 46/2000 .. in force 4 November 1999
Amended by S.I. 170/2000 .. in force 1 March 2000
Amended by S.I. 67/2001 .. in force 2 June 2001
Amended by S.I. 53/2002 .. in force 2 June 2002
Amended by S.I. 172/2005 .. in force 28 December 2005
Amended by Act 25 of 2005 .. in force 21 November 2005
Amended by Act 1 of 2007 .. in force 12 March 2007
Amended by S.I. 71/2009 .. in force 22 June 2009
Amended by S.I. 83/2009 .. in force 3 August 2009
Amended by S.I. 120/2009 .. in force 21 December 2009
Amended by Act 11 of 2013 .. in force 16 December 2013
Amended by S.I. 78/2013 .. in force 25 November 2013
Amended by S.I. 12/2014 .. in force 10 February 2014
Amended by Act 7 of 2019 .. in force 11 February 2019
Amended by Act 27 of 2019 .. in force 16 September 2019
Amended by Act 10 of 2022 .. in force 21 March 2022
ARRANGEMENT OF SECTIONS
PART 1
PRELIMINARY
| 1. | Short title |
| 2. | Interpretation |
| 3. | Time of importation and exportation |
PART 2
ADMINISTRATION
| 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 |
PART 3
CUSTOMS CONTROLLED AREAS
| 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 |
PART 4
IMPORTATION
| 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 |
PART 5
EXPORTATION
| 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 |
PART 6
COASTING TRADE
| 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 |
PART 7
WAREHOUSING
| 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 |
PART 8
DUTIES, DRAWBACK, PROHIBITIONS AND RESTRICTIONS
| 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 |
PART 9
POWERS
| 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 |
PART 10
OFFENCES
| 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 |
PART 11
LEGAL PROCEEDINGS, FORFEITURE AND SALE OF GOODS
| 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 |
PART 12
DETERMINATION OF DISPUTES
| 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 |
PART 13
MISCELLANEOUS
| 141. | Regulations |
| 142. | Amendment of Schedules |
| 143. | Savings of regulations |
| Schedule 1 | |
| Schedule 2 | |
| Schedule 3 | |
| Schedule 4 | |
| Schedule 5 | |
An Act to revise and consolidate the law relating to customs.
Commencement [3 April 1993]