2023 Laws not yet authenticated through a Commencement Order

Revised Laws of Saint Lucia (2023)

Schedule 1

Customs Procedure Codes

Customs Procedure Codes (CPC's) identify the customs regimes to which goods are being entered and from which they have been removed (when this applies). The lists of Customs Procedure Codes have been compiled from lists supplied by national administrations and represents procedures applicable throughout the OECS region.

Effort has been given to produce a comprehensive list, but it is expected that revision may be necessary in the light of experience. Users are advised to check with the Customs Entry Processing Unit for assistance in cases of uncertainty.

The Structure of the Codes

The code consists of 2 parts. The first identifies the regime e.g. Imports, Exports, Warehousing for which the goods are entered and the second part further identifies how the goods are to be processed within the regime.

The complete codes are known as Customs Procedure Codes because as the name implies they identify the procedure that Customs should apply to the declared goods.

The codes used are made up from an alphabetic character and 3 numeric characters. The alphabetic characters are C, E and S and represent:

C=Goods for consumption (Import)
E=Goods for Export
S=Goods entering a duty/tax suspense regime.

The first of the numeric characters comes from the list:

Outright exportation1
Temporary exportation2
Re-exportation3
Home Use4
Temporary importation5
Re-importation6
Customs warehousing7
Transit8
Other procedures9

Use of the alphabetic character and the first number identifies the Regime i.e. C4 — import to Home Use, E1 — export.

The next 2 numbers represent the procedure under a particular regime. As far as possible these numbers reflect the logic applied to the initial coding for the regimes but in some instances the logic has to be varied because of the numbers of procedures involved.

CUSTOMS PROCEDURECODE
EXPORTS
1.Outright ExportationE1
AGoods for exportation liable to duties and/or taxesE100
BGoods for exportation relieved of duties and/or taxesE101
2.Temporary ExportationE2
Goods for temporary exportationE200
3.Re-exportationE3
ARe-exportation after clearance for Home Use
(i)Drawback of duty claimedE341
(ii)Drawback of duty not claimedE342
BRe-exportation after temporary importation
(i)In unaltered stateE350
(ii)After repairE351
(iii)After inward processingE352
(iv)After manufacturingE353
CRe-exportation after warehousing or from other premises under Customs fiscal control
(i)Re-exportation from Government warehouseE371
(ii)Re-exportation from Private warehouseE372
(iii)Re-exportation from Duty Free ShopE373
(iv)Re-exportation from other premisesE374
DRe-exportation from transitE380
ERe-exportation from other proceduresE390
CONSUMPTIONC
4.Home UseC4
ADirect entry for Home Use ex Ship or AircraftC400
BGoods Relieved of duties and/or Taxes
(i)CARICOM reliefC401
(ii)Conditional Duty and/or tax exemptions
(a)For industryC402
(b)For purposes concerned with TourismC403
(c)For ShippingC404
(d)For AircraftC405
(e)For Educational and Cultural PurposesC406
(f)For HealthC407
(g)For Government and Government PurposesC408
(h)For Military ForcesC409
(i)For Diplomatic Missions, International Organizations and Personnel
C410
(j)For the movement of PersonsC411
(k)For FisheriesC412
(l)For Agriculture and ForestryC413
(m)For Mining and QuarryingC414
(n)For Statutory BodiesC415
(o)For Other approved purposesC416
(iii)Specified Duty and/or tax exemptions
(a)Under Fiscal Incentive legislationC420
(b)Under special Cabinet or Ministerial concessionC421
(c)Under Government Agreement or other legislationC422
(d)Under fiscal incentive legislation and Cabinet ConclusionC423
(e)entered for home use liable to special CARICOM rateC424
CEntered for Home Use after Temporary AdmissionC450
DEntered for Home Use after Warehousing or from other premises under Customs fiscal control
(i)From Government wharehouseC471
(ii)From Private warehouseC472
(iii)From Duty Free ShopC473
(iv)From other premisesC474
ECARICOM goods entered for Home Use after warehousing or from other premises under Customs fiscal control
(i)From Government warehouseC475
(ii)From Private WarehouseC476
(iii)From Duty Free ShopC477
(iv)From other premisesC478
FGoods ex warehouse or other premises under Customs fiscal control entered under conditional or specified duty and/or tax exemptions
(a)For industryC432
(b)For purposes concerned with TourismC433
(c)For shippingC434
(d)For aircraftC435
(e)For Educational and Cultural purposesC436
(f)For HealthC437
(g)For Government and Government purposesC438
(h)For Military ForcesC439
(i)For diplomatic Missions, International Organisations and PersonnelC440
(j)For the Movement of PersonsC441
(k)For FisheriesC442
(l)For Agriculture and ForestryC443
(m)For Mining and QuarryingC444
(n)For Statutory BodiesC445
(o)For Other Approved PurposesC446
(p)Under Fiscal Incentive LegislationC447
(q)Under special Cabinet or Ministerial concessionC448
(r)Under other Government agreement or legislationC449
GEntered for Home Use following diversion from Transit or TranshipmentC480
HEntered for Home Use from other procedures
(i)Goods sold in auctionC491
(ii)Goods previously declared, duty and tax paid, but certified short shipped, short landed or short packedC492
(iii)Goods previously declared on deposit entryC493
(iv)OtherC494
5.Temporary ImportationC5
(i)For return in unaltered stateC500
(ii)For return after repairsC501
(iii)For return after inward processingC502
(iv)For return after manufacturingC503
6.Re-ImportationC6
AAfter outright exportationC600
BAfter temporary exportation
(i)Returned in unaltered stateC621
(ii)Returned after repairsC622
(ii)Returned after processingC623
(iv)Returned after manufacturingC624
CAfter temporary exportation to CARICOM Member State
(i)Returned in unaltered stateC625
(ii)Returned after repairsC626
(iii)Returned after processingC627
(iv)Returned after manufacturingC628
SUSPENSES
7.WarehousingS7
AEntry to warehouse or other premises under customs fiscal control
(i)In Government warehouseS701
(ii)In Private warehouseS702
(iii)In Duty Free ShopS703
(iv)OtherS704
BWarehouse transfers for re-warehousing
(i)in government warehouseS771
(ii)in private warehouseS772
(iii)in duty free shopsS773
(iv)otherS774
8.TransitS8
AThrough transit (from office of entry to office of exit)S801
BTranshipment (within port or airport)S802
9OtherS9
ASupplies for ships and aircraft stores
(i)Direct supplyS900
(ii)After warehousing
(a)From Government warehouseS971
(b)From Private warehouseS972
(c)From Duty Free ShopS973
(d)OtherS974
BDestruction of goods
(i)Before Customs clearanceS920
(ii)After warehousing
(a)After warehousingS921
(b)In Private warehouseS922
(c)In Duty Free ShopS923
(d)OtherS924

(Amended by S.I. 98/2000)

COUNTRY AND CURRENCY CODES

This section contains names of countries in alphabetic order and codes representing country and the currency used. The country codes are 2 alphabetic letters and the currency codes 3 alphabetic letters.

NameCountry CodeCurrency Code
AfghanistanAFAFA
AlbaniaALALL
AlgeriaDZDZD
American SamoaASUSD
AndorraADESP
FRF
AngolaAOAOK
AnguillaALXCD
AntarcticaAQ
Antigua and BarbudaAGXCD
ArgentinaARARA
ArubaAWAWG
AscensionSHSHP
AustraliaAUAUD
AustriaATATS
AzoresPTPTE
BahamasBSBSD
BahrainBHBHD
BangladeshBDBDT
BarbadosBBBBD
BelgiumBEBEF
BelizeBZBZD
BeninBJXOF
BermudaBMBMD
BhutanBTINR
BTN
BoliviaBOBOB
BonaireANANG
BotswanaBWBWP
Bouvet IslandBVNOK
BrazilBRBRN
British Indian Ocean TerritoryIOUSD
British Virgin IslandsVGUSD
Brunei DarussalamBNBND
BulgariaBGBGL
Burkina FasoBFXOF
BurmaBUBUK
BerundiBIBIF
Byelorussian SSRBYSUR
CameroonCMXAF
CanadaCACAD
Canary IslandsICESP
Cape VerdeCVCVE
Cayman IslandsKYKYD
Central African RepublicCFXAF
ChadTDXAF
ChileCLCLP
ChinaCNCNY
Christmas IslandCXAUD
Cocos (Keeling) IslandsCCAUD
ColombiaCOCOP
ComorosKMKMF
CongoCGXAF
Cook IslandsCKNZD
Costa RicaCRCRC
Cote D'IvoireCIXOF
CubaCUCUP
CuracaoQMANG
CyprusCYCYP
CzechoslovakiaCSCSK
DenmarkDKDKK
DjiboutiDJDJF
DominicaDMXCD
Dominican RepublicDODOP
East TimorTPTPE
EcuadorECECS
EgyptEGEGP
El SalvadorSVSVC
Equatorial GuineaGQXAF
EthiopiaETETB
Faeroe IslandsFODKK
Falkland Islands (Malvinas)FKFKP
FijiFJFJD
FinlandFIFIM
FranceFRFRF
French GuianaGFFRF
French PolynesiaPFXPF
French Southern TerritoriesTFFRF
GabonGAXAF
GambiaGMGMD
Germany, Federal RepublicDEDEM
GhanaGHGHC
GibraltarGIGIP
GreeceGRGRD
GreenlandGLDKK
GrenadaGDXCD
GuadeloupeGPFRF
GuamGUUSD
GuatemalaGTGTQ
GuineaGNGNF
Guineau BissauGWGWP
GuyanaGYGYD
HaitiHTHTG
USD
Heard and McDonald IslandsHMAUD
HondurasHNHNL
Hong KongHKHKD
HungaryHUHUK
IcelandISISK
IndiaININR
IndonesiaIDIDR
Iran (Islamic Republic Of)IRIRR
IraqIQIQD
IrelandIEIEP
IsraelILILS
ItalyITITL
JamaicaJMJMD
JapanJPJPY
JordanJOJOD
Kampuchea, DemocraticKHKHR
KenyaKEKES
KirbatiKIAUD
Korea, Dem. People's Rep. OfKPKPW
Korea, Republic ofKRKRW
KuwaitKWKWD
Lao People's Democratic RepublicLALAK
LebanonLBLBP
LesothoLSZAR/ZAL/LSL
LiberiaLRLRD
Libyan Arab JamahiriyaLYLYD
LiechtensteinLICHF
LuxembourgLULUF
MacauMOMOP
MadagascarMGMGF
MalawiMWMWK
MalaysiaMYMYR
MaldivesMVMVR
MaliMLXOF
MaltaMTMTL
Marshall IslandsMHUSD
MartiniqueMQFRF
MauritaniaMRMRO
MauritiusMUMUR
MexicoMXMXP
MicronesiaFMUSD
MonacoMCFRF
MongoliaMNMNT
MontserratMSXCD
MoroccoMAMAD
MozambiqueMZMZM
NamibiaNAZAR
NauruNRAUD
NepalNPNPR
NetherlandsNLNLG
Neutral ZoneNTSAR/KWD/IQD
New CaledoniaNCXPF
New ZealandNZNZD
NicaraguaNINIC
NigerNEXOF
NigeriaNGNGN
NiueNUNZD
Norfork IslandNFAUD
Northern Mariana IslandsMPUSD
NorwayNONOK
OmanOMOMR
PakistanPKPKR
PalauPWUSD
PanamaPAPAB/USD
Papua New GuineaPGPGK
ParaguayPYPYG
PeruPEPEI
PhilippinesPHPHP
PitcairnPNNZD
PolandPLPLZ
PortugalPTPTE
Puerto RicoPRUSD
QatarQAQAR
ReunionREFRF
RomaniaROROL
RwandaRWRWF
SabaANANG
St. BathelemyGPFRF
St. EustatiusANANG
St. HelenaSHSHP
St. Kitts and NevisKNXCD
Saint LuciaLCXCD
St. Maartin (Dutch)QNANG
St. Martin (French)QNFRF
St. Pierre and MiquelonPMFRF
St. Vincent and the GrenadinesVCXCD
SamoaWSWST
San MarinoSMITL
Sao Tome and PrincipeSTSTD
Saudi ArabiaSASAR
SenegalSNXOF
SeychellesSCSCR
Sierra LeoneSLSLL
SingaporeSGSGD
Solomon IslandsSBSBD
SomaliaSOSOS
South AfricaZAZAR
SpainESESP
Sri LankaLKLKR
SudanSDSDP
SurinameSRSRG
Svalbard and Jan Mayen IslandsSJNOK
SwazilandSZSZL
SwedenSESEK
SwitzerlandCHCHF
Syrian Arab RepublicSYSYP
TaiwanTWTWD
TanzaniaTZTZS
ThailandTHTHB
TogoTGXOF
TokeleauTKNZD
TongaTOTOP
Trinidad and TobagoTTTTD
TunisaiTNTND
TurkeyTRTRL
Turks and Caicos IslandsTCUSD
TuvaluTVAUD
UgandaUGUGS
Ukrainian SSRUASUR
Union of Soviet Socialist Rep. (USSR)SUSUR
United Aarab EmiratesAEAED
United KingdomGBGBP
United StatesUSUSD
United States Minor Outlying Isl.UMUSD
UruguayUYUYP
VanuatuVUVUV
Vatican City State (Holy See)VAITL
VenezuelaVEVEB
VietnamVNVND
Virgin Islands, U.S.VIUSD
Wallis and Futuna IslandsWFXPF
Western SaharaEHESP/MAD
YemenYEYER
YugoslaviaYUYUD
ZaireZRZRZ
ZambiaZMZMK
ZimbabweZWZWD
CODES TO IDENTIFY METHODS OF TRANSPORT
The method of transport used to carry goods arriving or departing is identified by means of a code. This is an international list and some descriptions indicated by “will only be used occasionally in this region”.
MethodCode
Sea1
Rail2*
Road3*
Air4
Mail5
Multimodal6*
Fixed7*
Inland Waterway8*
Unknown9
To provide more information some countries may require the following to be used in place of the code for Sea above. Users are advised to check with the Customs Entry Processing Unit (EPU).
Goods whether or not containerised loaded directly on a ship, but not carried in any kind of vehicle10
Goods loaded on a powered road vehicle which is carried on a sea-going vessel13
Goods loaded on an unaccompanied trailer or semi-trailer which is carried on a sea-going vessel17

(Inserted by S.I 25/1993)

1.customs office codes
Office NameOffice Code
Castries Headquarters00CA
Vigie Airport00VG
Rodney Bay00RB
Marigot Bay00MB
Soufriere Port00SP
Container Unit00CU
Berth 6 Office00BO
Vieux-Fort Main Office00VF
Hewanorra International Airport00HA
General Post Office00GP
2.duty and tax codes
Duty/Tax TypeAbbreviationCode
Import DutyI. Duty01
Export DutyExport02
Excise Equalisation dutyExcise03
Consumption Tax-ImportsC. Tax05
Customs Service ChargeSer Chg06
Consumption Tax-DomesticCtax-Dom07
Liquor LicenceLiq Lic08
Warehouse RentWh Rent09
3.Duty-Tax Base
Duty-Tax BaseAbbreviationCode
Kilogramkg02
Numberno21
Litrelit11
Litre of Pure AlcoholLPA12
Cubic Metrem310
Kilowattkw16
Hundred ContainerHrd Con18
Thousand MatchesTh Mts19
Metrem08
Pairpr20
Thousand ShinglesTh S17
Square Metrem209
Metric CaratMC15
FOB ValueFOB40
Export ValueExp Val41
CIF ValueCIF42
CIF + Import DutyCIF + ID43
4.TRANSIT SHED CODES
Transit ShedCode
Air Cargo Transit Shed (Vigie)VGAC
Baggage Hall (Vigie)VGBH
Baggage Hall (Castries)CABH
Open Storage (Castries)CAOS
Container Park (Castries)CACP
Shed 2CAS 2
Shed 3CAS 3
Shed 4CAS 4
Shed 5CAS 5
Shed6ACAS6A
Shed6BCAS6B
Baggage Hall (Hewanorra International)HABH
Open Storage (Vieux-Fort)VFOS
Container Park (Vieux-Fort)VFCP
Air Cargo Transit Shed (Hewanorra Int'l)HAAC
Shed 1 (Vieux-Fort)VFSI
Spirits WarehouseSPWH
5. CARGO AND PACKAGE TYPE/UNIT OF QUANTITY CODES
Cargo/Package/Unit of MeasureAbbreviationCode
BagBag01
BaleBale02
BarrelBrl03
BoxBx04
BucketBkt05
BulkBulk06
BundleBdl07
CartonCtn08
CaseC/se09
CaskCask10
ContainerCont11
CrateCrte12
CylinderCyl13
DrumDrum14
Flat BedF/Bed15
KegKeg16
PackPack17
PailPail18
PalletPlt19
PairPr20
ParcelPcl21
PiecePc22
RollRoll23
SackSack24
SheetSh25
SkidSkid26
SlingSling27
StemStem28
SuitcaseS/case29
TrailerTrl30
TrunkTrunk31
UnitUnit32
VatVat33
HeadHead34
TubTub35
JarJar36