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CUSTOMS (CONTROL AND MANAGEMENT) ACT
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PART 4
2023 Laws not yet authenticated through a Commencement Order
Revised Laws of Saint Lucia (2023)
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PART 4
(Section 20B)
International Criminal Police Organization (INTERPOL).
(
Inserted by Act 27 of 2019
)
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PART 4
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 3
Schedule 4
Schedule 5
ACT
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
PART 1 PROHIBITED IMPORTS
PART 2 RESTRICTED IMPORTS
PART 3 PROHIBITED EXPORTS
Schedule 4
Schedule 5
PART 1 ADVANCE CARGO INFORMATION
PART 2
PART 3
SUBSIDIARY LEGISLATION
Customs (Port of Soufriere Bay) Order – Section 12 (Statutory Instrument 60/1994)
1. Citation
2. Interpretation
3. Appointment and limits of Port of Soufriere Bay
4. Port, for pleasure craft only
Customs Regulations – Sections 23, 33, 50, 52 and 141 (Statutory Instrument 36/1968)
PART 1 PRELIMINARY
1. Citation
Schedule 1
Schedule 2
Customs (Raw & Semi Manufactured Goods Import) Regulations – Section 141 (Statutory Instrument 26/1970)
1. Citation
2. Interpretation
3. Duty Free Admission
4. Entry
5. Security for Duty
6. Import examination
7. Locally distilled Spirits
8. Accounts
9. Returns
10. Entry of bonded areas and premises
11. Provision of Office accommodation and payment of expenses
12. Place of Examination
13. Notice to pack
14. Facilities to Officer
15. Despatch of goods and production at shipment
16. Goods not examined at bonded premises
17. Notice to pack
18. Examination
19. Duty payment
Schedule
Customs Airport (Bonded Shops) Regulations – Section 141 (Statutory Instruments 2/1976, 55/1981 and 37/1993)
1. Citation
2. Interpretation
3. Concessionaire to enter Bond
4. Application of Customs Act and Regulations
5. Receipt or deposit of goods in the warehouse and Shop
6. Storage of Goods in Concession Shop
7. Removal of Goods from Concession Shop
8. Delivery of goods to the entitled departing Passenger
9. Cancelled Flights
10. Daily accountability to Customs by Concessionaire
11. Stock Accounts
12. Account of receipts
13. Accounts of record of deliveries
14. Stock Books to be bound
15. Availability of accounts for inspection
16. Preservation of accounts
17. Periodical Returns
18. Stocktaking
19. No Allowance for Loss in Warehouse
20. Provision for Weighing Appliances, Measures, etc.
21. Signatories to documents
23. Application of General Laws
Customs (Moorings of Yachts) Regulations – Section 141 (Statutory Instruments 17/1985 and 78/1985)
1. Citation
2. Interpretation
3. Mooring of a Yacht
4. Fees
5. Conditions of Mooring
6. Permission for passengers to proceed ashore
7. Landing of goods
8. Presentation of permit
9. Surrender of permit
10. Offences
Schedule