Detail

Back to Revised Laws of Saint Lucia (2023)

1. Citation

These Regulations may be cited as the Customs Regulations.

2. Interpretation

In these Regulations—

“Act” means the Customs Act, 1967Editor's note: These Regulations are made under the Customs Act, 1967. This Act was repealed by the Customs (Control and Management) Act, but these regulations continue in force under section 143.;

“customs laws” means the Act and any regulations made under it and any Acts or regulations amending or replacing the same;

“small craft” means any tug, launch, barge, lighter, drogher, rowing boat, sailing boat or similar craft.

PART 2
FORMS

3. Printing of forms

All forms shall be printed by and obtainable from the Government Printer or from such person or persons as the Comptroller may approve.

However, such privately printed forms must correspond in all respects (colour, shape, size, layout and quality of paper) with the current editions of the officially printed forms.

4. Completion of forms

(1) Every person required or permitted by the customs laws to submit any of the said forms to the Comptroller or proper officer shall first complete the same by writing thereon in the prescribed manner all the particulars indicated in the form or required thereby including his or her signature in the place reserved for his or her signature, or otherwise as the Comptroller or proper officer shall direct, as well as all other particulars specifically required by the customs laws or by the Comptroller or proper officer. Every such person shall make and subscribe on the form such declarations in regard to the goods or matters therein referred to as the Comptroller or proper officer shall require.

(2) All codes required to be used when completing customs forms shall be according to those in Schedule 1 to the Regulations.

(Amended by S.I. 25/1993)

5. Forms to be legibly completed and corrections initialled

The particulars contained in every form or document, submitted by any person doing business with the Customs shall be printed, typed or written thereon legibly in ink or other indelible material, and every alteration that has been made in any such form or document prior to its submission to the Comptroller or proper officer shall be made in such manner as to leave the error as well as the correction legible. Every such correction shall be initialled and, if required by the Comptroller or proper officer dated by the person making the correction.

6. Officer may refuse forms

Any proper officer may refuse to accept or to act upon any form or other document submitted to him or her unless the requirements of the customs laws in relation thereto have been duly observed.

7. Fractions of a cent to be disregarded

In all totals of values, duties, rates and other charges contained in customs forms and other documents, fractions of a cent shall be disregarded for purposes of payment.

8. Specimen forms

Specimens of the customs forms referred to in these Regulations by a number are contained in Schedule 2 to these Regulations.

(Amended by S.I. 25/1993)

PART 3
ARRIVAL OF AIRCRAFT AND SHIPS

9. Forms to be presented to boarding officer

The Master of every steamship (or of any other ship specially allowed to report after bulk is broken) arriving in the waters of Saint Lucia shall, unless the Comptroller shall otherwise direct—

(a) present to the proper officer, immediately such officer boards the ship, the ship's stores declaration, crew's effects declaration, crew list, passenger list and the list of any packages or parcels for which no bill of lading has been issued in Forms 1, 2, 2A, 2B and 3 respectively;

(b) point out to such officer the location of all such stores;

(d) comply with any instructions which such officer may give regarding the landing, entry and delivery of any such packages and parcels.

(Substituted by S.I. 26/1981)

10. Boarding of ship required to report before bulk is broken

The master of a ship required to report before bulk is broken shall report the stores and the packages or parcels for which no bill of lading has been issued in the manner set out in the preceding regulation. The master shall produce to the proper officer all such stores, packages and parcels and shall comply with any instructions which the proper officer may give regarding the landing, entry and delivery of any such packages and parcels. (Substituted by S.I. 26/1981)

11. List of high duty, prohibited and restricted goods to be supplied by master

The master of every ship as aforesaid shall, in addition to complying with regulation 10, deliver to the proper officer on request a list of all spirits, wines, tobacco, cigars, cigarettes, firearms, ammunition, animals, plant material, and of all goods the importation of which is prohibited or restricted as well as of any other goods required by the proper officer to be listed, being part of the stores of such ship, and shall sign every such list.

12. Sealing of surplus stores

All stores which are required for the use of the commander, master, crew members and passengers while an aircraft or ship is in port shall be separately produced to the customs boarding officer or other proper officer, who may either approve of the quantity produced, or require a portion or the whole of such stores to be placed under seal. All other stores shall be sealed by such officer. Should the quantity of stores unsealed prove insufficient, application for the unsealing of further stores shall be made to the Chief Preventive Officer, boarding officer or other proper officer, who shall release such quantity as he or she shall in his or her discretion consider necessary, and reseal the remainder.

However, the customs boarding officer or other proper officer may permit any stores to remain unsealed where he or she is satisfied that due precautions will be taken against the smuggling of the stores so left unsealed.

13. Assistance to boarding officers

The commander, master and crew members shall give all possible assistance to officers and guards engaged in rummaging an aircraft or ship.

14. Report of ship

(1) The report of every ship shall be in Form 4 and shall be presented in duplicate to the proper officer at the port where such ship shall first arrive in the Island or elsewhere as the Comptroller may in any special circumstances allow.

(2) The list of all manifested cargo carried on board a ship and required to be presented to the proper officer shall be in Form 4A.

(3) The proper officer may require any of the following documents to be attached to the ship's report as a part of the report—

Form 1	—	Ships stores declaration
Form 2	—	Crew's effects declaration
Form 2A	—	Crew List
Form 2B	—	Passenger List
Form 3	—	Unmanifested cargo list
Form 4A	—	Cargo declaration
Maritime	—	Declaration of Health and Ships clearance from its last port of call.

(Amended by S.I. 26/1981)

15. Report of aircraft

The report of every aircraft shall be in Form 5 or in such other form as may be required by the International Civil Aviation Organisation, and shall be presented in duplicate to the proper officer at the customs airport at which such aircraft shall first arrive or elsewhere as the Comptroller may in any special circumstances allow. A written stores list shall be attached to the original report.

16. Interim report for ships other than steamship

If the proper officer so permits, the master of any ship other than a steamship in order to facilitate the discharge of cargo or for other sufficient reason may make an interim report under such conditions as may be stipulated by the Comptroller and with proper security for the payment of all charges; but such interim report shall not be considered to be the report of the ship until all the particulars as are required in making report are furnished at the Custom House.

17. Aircraft and ships in ballast

Aircraft and ships having on board no goods other than stores and passengers' accompanied baggage shall be reported “in ballast”.

18. How cargo to be reported

The contents of every package and of all cargo in bulk intended for discharge in the Island, including packages and cargo for transhipment, shall be reported in accordance with the description thereof contained on the relevant bill of lading.

However, the contents of all packages containing spirits, wines, tobacco, cigars and cigarettes shall be specifically reported as such.

In addition all goods the importation of which is prohibited or restricted shall be reported with sufficient clearness to indicate the precise description of the goods.

19. Report of cargo of ships other than steamships

In the case of ships other than steamships, all cargo, whether consigned to the Island or not shall be reported in the manner described in regulation 18.

20. Cargo “in transit”

In the case of aircraft and steamships, cargo remaining on board for exportation in the same aircraft or steamship shall be reported as “General cargo remaining on board for exportation”.

21. Cargo over-carried and returned

Where the report contains particulars of cargo which has been previously reported in the Island by the same aircraft or ship, and over-carried and returned on such aircraft or ship, such cargo may be separately reported under the heading “cargo reported on (date) and over-carried”.

22. Particulars to be given in report

The report of every ship of 100 tons burden and over shall show the weight or cubic measurement of the cargo reported according to each bill of lading, and shall contain a declaration that such weight or measurement is the weight or measurement according to which freight has been charged or, if no freight has been charged, then the quantity or measurement of freight charged or chargeable for the like kind of goods. The totals of such weights and measurements shall be shown at the bottom of each page of the report, and a summary of the totals of each page shall be shown on the last page of the report, on which the total tonnage shall be stated in words at length.

23. Statement of intention to discharge alongside quay

If the master of a ship intends to discharge cargo or passengers alongside any quay, jetty or wharf, a statement to that effect shall be contained in the report.

24. Amendment of report

Where goods are found to be discharged in excess of or short of the report, the commander of the aircraft, the master of the ship or the agent of either shall make written application to the Comptroller for permission to amend the report. Such application shall be in Form 7 or 8 as the case may require.

However, if after having reported cargo to be landed, it is desired to clear an aircraft or ship without landing a part of such cargo, the application to amend the report shall in respect of such part state only that it is desired to retain the same on board for exportation. Before the Comptroller shall give permission for the report to be amended, such commander, master or agent may be required to satisfy him or her in the case of goods found to be short either—

(a) that the goods were not loaded;

(b) that they have been discharged and landed at some previous port;

(d) that having been over-carried, they have been returned and landed in the Island on the return flight or voyage or by some other aircraft or ship which shall have loaded them at the port to which they have been over carried.

25. Loading licence

Where a loading licence in Form 14 is granted to the commander of an aircraft or master of a ship proceeding to a port or place in the Island other than the port or place where the report of such aircraft or ship is or ought to be made, and having no cargo to discharge at such other port or place no further permission to depart to the ports or places for which a licence has been issued shall be required.

26. Permit to proceed to another port to discharge

Save as provided in regulation 25, the commander of every aircraft or the master of every ship or the agent of either intending to proceed to a port or place in the Island other than the port or place where the report of, such aircraft or ship is or ought to be made, or to any subsequent port or place in the Island, shall, before proceeding thither, submit to the proper officer an application in Form 12, and, upon being granted permission in writing under the hand of the proper officer thereon, may proceed, subject, to the directions and conditions therein expressed. The application shall contain particulars of any cargo remaining on board for exportation as described in regulations 19 and 20.

27. Copy of report of cargo to be discharged coastwise to be submitted with application

Where it is desired to discharge any cargo remaining on board any aircraft or ship from the inward voyage at a port or place other than the port or place where the report of such aircraft or ship is or ought to be made, the commander, the master or agent of either shall also submit to the proper officer together with the application (unless such officer shall otherwise allow) a copy of that part of the report relating to the cargo to be discharged at each such other port or place.

28. Coasting cargo book

Where it is desired to load coastwise cargo to be discharged at any such other port or place, the commander, the master or the agent of either shall also submit a cargo book in the Form 60 containing particulars of the goods to be carried coastwise, and shall keep such cargo book and account for the goods entered therein and produce it to the proper officer as if such aircraft or ship were a coasting ship subject to the requirements of Part 6 of the Act.

29. Permission to load prior to discharge

In the case of ships other than steamships the specific permission of the proper officer shall be obtained before any cargo is loaded for carriage coastwise or for exportation before the whole of the cargo imported in such ship has been discharged.

30. Aircraft or ship proceeding coastwise to discharge

Where the commander of an aircraft or the master of a ship or the agent of either desires to discharge cargo at a place other than an approved place of unloading the application in Form 12 shall be submitted to the proper officer in time to permit the necessary arrangements to be made. Before any such application is granted, all the goods intended to be unloaded shall be entered by the importer.

PART 4
ENTRY, UNLOADING AND DELIVERY OF CARGO

31. Particulars to be shown on entries

All entries and shipping bills shall show the particulars of all goods according to the Customs Tariff and Trade Classification List issued by the Comptroller, the item numbers being quoted in each case.

32. Number of packages to be stated

The total number of packages on every entry and shipping bill shall be stated in words at length.

33. Alternative rates and duties

Where the tariff provides alternative rates of duty for any article, the entry or shipping bill relating thereto shall show on its face the amount of the duty chargeable at the rate to which such goods are liable, and on the reverse side thereof the amount of duty chargeable at the ineffective alternative rate under the heading “Alternative, calculation (no charge)”.

34. Certified entries

Where an importer or exporter has entered and paid duty on any goods and has not received or shipped the goods, as the case may be, under the relevant entry or shipping bill, he or she may in any case where for the purpose of the customs laws the goods are required again to be entered, obtain from the proper officer a certificate on the appropriate entry or shipping bill that duty has been paid on a previous entry or shipping bill. In every such case he or she shall make on the entry or shipping bill which is to be certified a declaration as follows—

“I declare that duty amounting to .............. (in figures and words) has been paid as per duty entry (shipping bill) No .................. dated .............. per ................ and that no refund of duty has been claimed by or paid to me in respect of the same”.

35. Import entries

The entries required to be made for imported goods other than transhipment goods shall be in one of Forms 19, 21, or 23 as follows—

19—Carisad

21—Bill of Sight

23—Deposit Entry.

(Amended by S.I. 25/1993)

36. Entry for goods

(1) The importer of any goods shall at the time of making entry, or within such period thereafter as the Comptroller may in special cases allow, produce a declaration in respect of the goods duly completed in Form 61 or 62 or in such other form as the Comptroller may require, and shall give such further particulars as the Comptroller may think necessary for a proper valuation and account of the goods.

(2) The importer of any such goods shall at the time of making entry deliver to the proper officer a commercial invoice in the form set out in Schedule 3 of these Regulations.

37. All books, documents, etc. to be produced

The importer shall produce at his or her premises or elsewhere, as the Comptroller may appoint, to the proper officer upon demand any books of account or other documents of whatever nature relating to the purchase, importation or sale of the goods.

38. Nothing to affect powers under the law

The 2 preceding regulations do not affect the powers of the Comptroller or of his or her officers under any law relating to the customs.

39. Goods not insured

Where the supplier of any imported goods liable to duty ad valorem does not insure the same against loss or damage there shall be added to the value of the goods for the purposes of calculating the duty, such amount not being less than ½% of the value for duty as the Comptroller may in his or her discretion determine to be equivalent to the cost of insurance had such goods been fully insured.

40. Transhipment shipping bill and bond

In the case of goods intended for transfer from an importing to an exporting aircraft or ship the importer shall submit a carisad to the proper officer at the custom house at the port of discharge together with a bond in Form 53 or 54.

41. Bills of sight

The declaration required in cases where the importer is unable for want of full information to make perfect entry of any goods shall be in Form 21.

42. Goods delivered before payment of duty in special circumstances

The proper officer may allow perishable goods and such other goods as the special circumstances of a particular case may require to be released before entry on the importer giving such security for any duty that may be payable as the proper officer may require and an undertaking to make entry of such goods within 72 hours after delivery thereof or such further period as the proper officer in any special circumstances may allow. This regulation does not relieve any such goods from liability to customs examination before delivery.

43. Bonds to guarantee payment of duty

The bonds to be used as a guarantee of payment of duty—

(a) on goods imported for temporary use;

(b) on perishable and other goods delivered in special circumstances with the permission of the Comptroller prior to payment of duty;

(d) at the difference between the preferential and general rates of duty,

shall be in Forms 45 to 48 respectively.

44. Permit to remove goods prior to entry

Before any goods are removed under bond in Form 47, the importer shall present together with the bond an application in triplicate in Form 25 and receive thereon the written permission of the proper officer. Every such application shall include such particulars as the proper officer shall require. Such goods shall not be removed except in accordance with the direction of the proper officer at the port or place at which the goods are discharged.

45. Permission to unload

The permission required for the unloading of any goods not required to be entered before unloading unless previously given by the proper officer may be given by the officer who first boards the ship or aircraft on arrival or by the officer in charge of the station where the ship or aircraft lies.

46. Bad order list

The Commander of every aircraft or master of every ship or the agent of either in which goods discharged in damaged condition are imported into the Island shall in respect of each aircraft or ship submit to the Comptroller a bad order list in Form 6, which shall contain particulars of all packages which have been discharged from the aircraft or ship in bad order.

47. Landing account Manifest of goods actually landed

(1) In all cases where goods are permitted to be discharged from any steamship prior to entry, the master or his or her agent shall, within 4 days after the arrival of such steamship at any port, submit a landing account showing the goods actually landed to the proper officer at the place of landing.

(2) If there are any discrepancies between the report and the landing account the master or his or her agent shall submit with the landing account an application to amend the report.

48. Subsequent amendments

Subsequent amendments to the report or landing account may be entertained by the Comptroller subject to such conditions, including the imposition of any penalties that he or she may consider fit.

49. Delivery to be authorised

Goods shall not be discharged from an aircraft or from any ship other than a steamship without the permission of the proper officer, and no goods deposited on importation in a customs area shall be removed therefrom, until the proper officer has authorised delivery in writing on the delivery order or bill of lading.

50. Discharge and landing of goods

Where cargo is discharged into any small craft to be conveyed ashore and landed prior to entry and examination by the proper officer, the master or his or her agent shall sign and transmit with every shipment an account of the cargo in Form 11. Before any cargo shall be discharged from any small craft into which they have been put to be landed the account shall be delivered to the proper officer at the place at which the cargo is to be landed. No small craft as aforesaid having gone alongside an approved wharf shall depart therefrom with any cargo not discharged except with the permission of the proper officer. Where any cargo remains on board any such craft permitted to depart as aforesaid the master thereof shall observe such directions as the proper officer granting the permission shall give.

51. No other small craft to go alongside loaded small craft

No other small craft shall go alongside any small craft containing goods which have been put into it to be landed save with the permission of the proper officer nor shall any person save with such permission enter such small craft.

52. Permit to discharge into a small craft for landing coastwise

Before any goods shall be discharged from an importing ship into a small craft to be landed at another port or place, the master or his or her agent shall submit to the proper officer an application in Form 13, and obtain the permission of the proper officer in writing thereon. All such goods shall be reported for discharge at the port at or nearest to which they are intended to be landed.

53. Conditions and requirements of carriage coastwise

The conveyance of such goods shall be subject to any conditions which the proper officer may impose and to the requirements of Part 6 of the Act relating to the coasting trade, as well as to all other provisions of the customs laws relating to the entry, landing, examination and delivery thereof.

However, where the goods have been entered prior to discharge from the importing ship, and the permission of the proper officer has been obtained, they may, with the permission of the proper officer at the port of landing, and on production to such officer of the cargo book duly completed in accordance with Part 6 of the Act, be delivered on landing, without further formality.

54. Landing certificate

Any person desiring to obtain a certificate of landing for any goods shall submit an application therefor in writing accompanied by Form 44 or by the form required by the authorities in the country desiring the certificate of landing.

55. Permit to reload goods landed in error

Where any goods have been unloaded in error, the master of the ship or the Commander of the aircraft or the agent of either shall apply in writing to the proper officer at the place of unloading for permission to reload the goods, and obtain such permission in writing before removing the same from the place of unloading. He or she shall observe all such conditions in regard to the removal and reloading of such goods as the proper officer shall impose.

56. Apparatus for taking account of certain goods

The importer of any cinematograph films or other goods of the quantity of which the examining officer desires to take an account, and the quantity of which cannot conveniently be ascertained by the usual implements employed for ascertaining the quantity of goods, shall provide apparatus for the use of such officer to enable him or her to take an account of the same.

57. Repacking of slack bags, etc

The importer of any goods contained in bags or other packages which on being landed are found to be slack or partly empty who desires to fill the same from other bags or packages entered on the same entry, shall make application on the form of entry to the proper officer for permission to do so, and shall carry out all the instructions of such officer in regard to the filling of such packages and to the disposal of any resultant residue or empty packages.

58. Leaking packages

The importer of any goods contained in packages found leaking in any customs area, if the same have not been entered, shall at the request of the proper officer deposit with the proper officer, a sum sufficient to cover the duty thereon, and remove the goods from the customs area where they are deposited.

59. Packing goods in bulk

The importer of any coarse salt or other goods imported in bulk if required by the proper officer shall pack the goods into bags or other packages of even net weights to the satisfaction of such officer before the same are delivered from the customs area.

60. Dangerous goods to be immediately secured after examination

The importer of any calcium carbide or any other dangerous goods which are not subject to any other special regulations shall secure every package which has been opened or spitted for examination to the satisfaction of the proper officer immediately upon the completion of the examination thereof.

61. Examination at private premises

Where in exceptional circumstances the importer of any goods desires that the same shall be examined at his or her private premises, he or she shall apply to the Comptroller in writing. Where in his or her discretion the Comptroller grants any such concession, the importer shall observe such conditions as the Comptroller shall impose.

62. Goods not exported after delivery

Where any goods are delivered from any aircraft, ship or customs area to be transferred to an exporting aircraft or ship, and are not duly transferred and exported in the exporting aircraft or ship, the person entering the same shall cause them to be removed directly into the care of the proper officer in charge of the importing aircraft or ship.

However, where the goods have been removed into and remain in the care of the officer at the export station, the person entering the goods shall obtain from such officer directions as to the manner and time of their removal and shall comply with any such directions as may be given.

In addition where the goods have been put afloat the provisions of regulation 95 shall be observed.

63. Damage certificate claim for abatement of duty

Any person desiring to obtain a refund of the duty paid on any imported goods found at the time of examination by an officer and before clearance to be damaged shall submit to the Comptroller an application therefor in Form 26 containing the particulars required thereby or indicated therein, together with such evidence as he or she shall require that the carrier or insurer of the goods has made an allowance to him or her in respect of the damage and of the amount of the allowance. Where any goods are found to be damaged prior to the payment of the duty thereon, the full duty shall be paid unless the importer, on application in writing, shall establish his or her right to an abatement in accordance with the provisions of the Act.

64. Refunds due to loss or destruction

Any person desiring to obtain remission or refund of any duties payable or paid on goods lost or destroyed in accordance with the provisions of section 41 of the Act shall apply in writing to the Comptroller therefor and submit with such application proof of the loss or destruction in such form as the Comptroller shall require.

65. Refunds of duty overpaid

(1) Every person desiring to obtain a refund of any amount overpaid as duties of customs shall submit to the proper officer an application in Form 27 together with such evidence of overpayment as such officer shall require. In the case of an application for a refund of duty in respect of imported goods found short in any container a refund of duty paid shall not be granted unless the importer satisfies the Comptroller that the deficiency occurred before the ship or aircraft arrived in the Island. When a shortage is discovered before payment of duty the full duty shall be paid on the goods found short unless the importer, upon application in writing, shall satisfy the Comptroller as aforesaid.

(2) No over-entry certificate shall be issued or any refund of duty made if the amount claimed is less than $1.

PART 5
COMMERCIAL TRAVELLERS SAMPLES

66. Duty to be secured and conditions observed

Commercial travellers who import samples of dutiable goods and who desire to exhibit the same in the Island without payment of duty shall produce to the proper officer duly authenticated invoices in duplicate, and may either deposit a sum equal to the duty on the samples or, if the Comptroller so permits, may enter into a bond in Form 45 for the payment of the duty. Subject to the observance of these conditions and the re-exportation of the samples under customs supervision after due notice given to the proper officer at the export station within 3 months or such further period as the Comptroller may in any special circumstances allow, duty shall not be charged on the samples, and the bond shall be cancelled, or the amount deposited refunded, as the case may be, on the certificate of the proper officer that the goods have been exported. No samples imported under this regulation may be sold within the Island except with the prior written consent of the Comptroller and subject to the payment of duty and the observance of such conditions as he or she shall see fit to impose.

PART 6
PASSENGERS, PASSENGERS' ACCOMPANIED BAGGAGE AND STORES

67. Permission to discharge passengers' accompanied baggage

Passengers' accompanied baggage shall not be discharged from any aircraft or ship or landed except with the permission of the proper officer or by general permission of the Comptroller.

68. Persons disembarking to proceed to baggage room

Every person disembarking from an aircraft or ship, which has arrived within the Island or the waters thereof shall proceed to the place appointed for the examination of baggage or to such other place as the proper officer may direct and there remain until he or she receives the permission of the proper officer to leave the customs area.

69. Preceeding regulations to apply to persons going on board

The provisions of the preceding regulation apply to any person who has gone on board or alongside any aircraft or ship which has arrived within the Island or its waters and who returns on shore.

70. Unauthorised landing of articles

A person shall not bring any article on shore from any aircraft or ship which has arrived within the Island or the waters thereof except such articles as he or she is expressly authorised to bring ashore by the customs laws.

71. Baggage, etc to be delivered to officers on landing

All passengers' accompanied baggage and stores on being landed shall be taken direct and delivered without delay into the charge of the proper officer at the place appointed for the examination of baggage and shall not be removed therefrom until they have been examined and passed and any duty payable, paid to the proper officer.

72. Examination and clearance of baggage

The owner of any baggage brought into a customs area shall immediately attend upon the proper officer, answer all such questions as such officer may put to him or her or make such declarations in writing (including a declaration in Form 15) relating to such baggage as such officer shall require, thereupon pay to the proper officer any duty that may be payable thereon, and remove such baggage from the baggage room. The proper officer may refuse to attend to any passenger until the whole of such passenger's accompanied baggage is presented to him or her in one place, or, where any baggage belongs to more than one person unless all the owners thereof attend upon him or her together. Neither the Comptroller nor any officers is liable for any loss or damage whatsoever to any baggage which is not cleared as aforesaid.

73. Baggage to be passed before removal

A person shall not remove any baggage out of the charge of the proper officer until such officer has initialled or otherwise marked each package of such baggage, nor until, in the case of articles liable to duty, such person has signed the copy of the receipt for the duty which is required to be retained in the possession of the proper officer.

74. Period in which baggage is to be cleared

Passengers' accompanied baggage may not remain in a customs area for more than 7 days without the written sanction of the Comptroller. At the expiration of 7 days or such longer period as the Comptroller may allow all such baggage is considered cargo and shall be dealt with in like manner as cargo remaining in a customs area for a period of 7 days.

75. Duty free allowances to passengers

The following articles if duly declared by an adult passenger shall be admitted free of duty, namely—

(a) wine or spirits not exceeding 1.14 litre; and

(b) tobacco, not exceeding 250g pound; or

(d) cigarettes not exceeding 200 in number;

(e) cigarillos not exceeding 100 in number;

(f) perfume not exceeding 250ml;

(g) toilet water not exceeding 250ml.

However, if any passenger imports in his or her baggage any of the aforesaid articles in any quantity exceeding those specified duty shall be paid on the excess.

76. Quantities of spirits, wines and tobacco passengers may import in baggage

Tobacco, cigars, cigarettes, spirits and wines may be imported by passengers in their baggage and cleared on payment of the duty payable and on their satisfying the proper officer that the same are for their personal use and not for sale or exchange, if not exceeding the following quantities—

Tobacco, cigars or cigarettes, 5 lbs, weight in all,

Spirits, 4 gallons in all; and

Wines, 10 gallons in all.

and such articles so imported by passengers in their baggage are not considered to be goods prohibited to be imported. Any greater quantity of any such articles are considered to be cargo and the whole shall be reported and entered as such.

77. Firearms of passengers

Every passenger importing firearms or ammunition in his or her baggage shall write on an approved label in block characters his or her name and his or her address while in the Island, the name of the importing aircraft or ship and the date, and shall deliver the same with the label securely attached thereto to the proper officer to be retained until a licence or permit in respect thereof has been issued by the Commissioner of Police and customs duty in respect thereof has been paid or until application for permission to export the same has been made. Every such passenger shall be given by the proper officer a receipt for the firearms or ammunition left in his or her charge.

78. Who may enter baggage room

A person shall not enter the baggage room or other place reserved for the examination of baggage except the proper officers and the passengers to whom the baggage belongs and such other persons as may be specially permitted by the Comptroller to enter the baggage room or other place.

79. Comptroller may enclose and restrict use of any place

The Comptroller may cause to be enclosed or set apart by barricades or in any other manner whatsoever any part of a customs area or any other place at which persons shall be authorised to land from or go on board any aircraft or ship arriving within the Island or the waters thereof and may cause to be posted notices at or in such enclosure or place so set apart indicating that only passengers and authorised persons are permitted to enter therein, and no person other than a passenger or person duly authorised by the proper officer shall enter any place so enclosed or set apart.

80. Landing of surplus stores

If the commander of any aircraft or master of any ship desires to land any surplus stores he or she shall apply for the purpose in writing to the Comptroller giving a full description and specifying the number of packages and the quantity of each article, and the Comptroller may either permit the same to be entered for use within the Island and landed in like manner as if the same were cargo, or he or she may permit the same to be landed and duty collected in like manner as if such surplus stores were passengers' accompanied baggage.

However, any crew member of a ship who is severing his or her connection with the ship at a port in the Island may be given the same duty free privileges in regard to his or her baggage as are given to passengers.

In addition, crew members of a ship going ashore for a short period may be permitted to take ashore without payment of duty, tobacco, cigars, or cigarettes, if duly declared to be for their own immediate consumption and not exceeding in quantity one ounce in total per man, but no spirits or other dutiable goods shall be taken ashore without prior application and payment of duty.

81. Death of livestock on board ship

The master of any ship shall, while in port, report to the proper officer the death of any livestock forming part of the ship's stores and obtain the permission of such officer before disposing of the carcass.

82. Permit to ship stores

The commander of any aircraft or master of any ship whatsoever desiring to take on board duty paid stores otherwise than on drawback or stores not subject to duty, and the master of any ship of not less than 30 tons burden or of any aircraft desiring to take on board duty paid stores on drawback or duty free stores from warehouse or to tranship stores from one aircraft or ship to another shall present an application to the boarding officer or other proper officer in Form 28. The loading or transfer of all stores shall be subject to the observance by the commander or master or agent of either of any conditions imposed by the proper officer, and shall not commence until the application is granted.

However, in the case of yachts under 30 tons the Comptroller may in his or her discretion permit the shipment in limited quantities of duty paid stores on drawback or duty free stores ex-warehouse.

83. Dutiable stores to be produced

All stores put on board on drawback or from a warehouse or transferred from one aircraft or ship to another or otherwise shall be produced to the proper officer before being put on board, and upon being put on board (except in the case of ships of war) shall not be taken into use until the aircraft or ship has left the Island or the waters thereof; however, duty paid stores on which no drawback is claimed may be taken into immediate use.

PART 7
LOADING, ENTRY OUTWARDS, LOADING LICENCE AND CLEARANCE OF SHIPS AND AIRCRAFT

84. Entry outwards and certificates of rummage

The entry outwards required by ships, other than steamships, shall be in Form 9 and shall be issued by the proper officer on production of a certificate of rummage in Form 10.

85. Loading licence

Loading licences shall be in Form 14. Such licences shall be issued in duplicate by the proper officer on written application for the same by the master of the ship or his or her agent.

86. Content of ships

(1) The content of a ship shall be in Form 4 and, if the Comptroller shall so require, shall first be presented for verification and signature to the officer in charge of the place where the ship has loaded.

(2) The officer in charge may require any document relevant to the ship's content to be attached to the content as a part of it.

(Amended by S.I. 26/1981)

87. Content of aircraft

The content of an aircraft shall be in Form 5 or in such other form as may be required by the International Civil Aviation Organisation.

88. Particulars required by contents

(1) The content shall—
1. (a) contain particulars of all goods put on board an aircraft or ship in accordance with the particulars shown on the relative bill of lading or other equivalent document; and
1. (b) state the destination of the goods; and
1. (c) show under separate heads whether the goods are—
  1. (i) warehoused, drawback, transhipment or other goods,
  1. (ii) liable, or not liable to export duty, and
  1. (iii) produce of Saint Lucia or re-exports.

(2) In the case of ships other than steamships the particulars of stores shall include all stores remaining on board from the inward voyage. (Substituted by S.I. 26/1981)

89. Totals of certain goods to be shown

The particulars of all drawback, ex-warehouse or transhipment goods put on board a ship or aircraft as cargo or as stores and shown in the content shall include a statement of the number of containers under each head in words at length.

90. Clearance

(1) The clearance for ships, other than steamships, shall be in Form 17.

(2) The clearance for steamships shall be in Form 18.

(3) The clearance for aircraft shall be a copy of the content outward prepared by the commander or his or her agent and signed by the proper officer.

(4) Before any ship shall be cleared the master or agent shall, if so required, produce to the proper officer a certificate in writing signed by the competent authority that the provisions of any other law relating to the departure of the ship have been complied with.

PART 8
EXPORTATION OF GOODS

91. Forms for exportation

The forms to be used when goods are entered for exportation are numbered and entitled respectively—

19—Carisad

49—Bond for exportation

50—General Bond for exportation

51—Bond for shipment of stores

52—General Bond for shipment of stores

(Amended by S.I. 25/1993)

92. Bonds

All bonds shall be executed before the proper officer at the Custom House who may require that they be certified by the Attorney General before accepting them. Before any bond shall be acted upon, it shall be stamped with a stamp to the value of the appropriate stamp duty.

93. Conditions constituting export

No goods entered under bond whether transhipment warehoused, drawback or other goods, and no goods in respect of which duty has been deposited pending exportation or payment of duty guaranteed in the event of non-exportation shall, except the Comptroller shall otherwise direct, or except expressly provided for in relation to stores, be deemed to have been put on board an aircraft or ship or exported unless the same shall first have been entered on the appropriate shipping bill or other form, nor unless they shall have been produced thereafter and immediately prior to loading to the proper officer for examination, nor unless upon examination the goods shall forthwith have been conveyed to and put on board the exporting aircraft or ship and there produced upon demand to the proper officer, nor unless the commander or master or other responsible officer of the exporting aircraft or ship shall have certified on the shipping bill or other form that the goods have been received on board, nor unless particulars thereof shall be included in the content of the exporting aircraft or ship.

94. Permit to re-land goods shipped for exportation or use as stores

Before the owner of any goods or the commander of any aircraft or the master of any ship or the agent of either shall unload any goods which have been put into any aircraft or ship or into any small craft to be waterborne and subsequently loaded for exportation or use as stores or shall remove the same from the aircraft or ship or discharge them from the small craft into which they have been put, save and except into the aircraft or ship for which they have been or are intended to be entered, he or she shall make application to the Comptroller in Form 37 and obtain the Comptroller's permission to unload the goods as aforesaid, and shall thereupon discharge or re-land such goods in accordance with the directions of the proper officer. All goods loaded under bond from warehouse shall on being unloaded be conveyed immediately into the care of the officer in charge of the warehouse from which they have been removed, unless the proper officer shall otherwise direct.

95. Goods short shipped to be re-entered for exportation

When under the Act goods are required to be re-entered for exportation such goods shall be deemed to be re-entered for exportation if the exporter shall in the presence of the proper officer make a written request on the shipping bill on which the goods were originally entered that the goods may be shipped by some other named aircraft or ship which has arrived or been entered outwards.

However, where a part only of the goods originally entered is shipped in accordance with a shipping bill, a fresh shipping bill shall be passed for the remainder of such goods.

PART 9
WAREHOUSING

96. warehouse charges

(1) The following charges shall be paid upon goods stored in a Queen's warehouse (including the Spirits warehouse)—

	$	c.
Liquids per puncheon, pipe or butt	16	00
Liquids per barrel, cask or drum not exceeding 65 gallons	8	00
Liquids per barrel, cask or drum not exceeding 40 gallons	4	00
Liquids per barrel, cask or drum not exceeding 20 gallons	2	00
Liquids per barrel, cask or drum under 15 gallons	1	50
Liquids per demijohn or other similar container	1	00
Liquids per case or basket of 2 gallons or less	2	00
Tobacco, cigarettes, cigars and other tobacco goods per cubic foot	2	00
Other goods not enumerated per cubic foot	2	00.

(2) To ascertain the cubic contents of packages of irregular shapes for the purpose of determining the amount of rent to be paid, their greatest length, breadth, and depth are to be taken. Packages under 1 cubic foot are to be charged as if of the contents of 1 cubic foot.

(3) The above rates are chargeable per calendar month or any part of a month.

(4) No rent shall be charged on goods removed from a Queen's warehouse on the day of deposit.

(5) Goods landed from any ship of at least 100 tons burden shall be deposited in a transit shed and may be allowed to remain in such transit shed free of charge for 7 days after the day on which the manifest of the ship in which such goods arrived in the Island has been lodged in the Long Room.

However, in calculating the period of free storage, Sundays and bank holidays, during which delivery from the transit shed is suspended, shall not be reckoned in such period.

(6) All goods other than goods awaiting transhipment, not entered for payment of duty or on bond within the period specified in the preceding paragraph shall be chargeable for storage, subject as hereinafter provided, at the rates applicable to a Queen's warehouse.

(7) Goods other than goods awaiting transhipment allowed to remain in a transit shed for a longer period than 7 days after the day on which the goods were imported shall be subject to a charge for storage as follows—

	per cubic foot or part thereof
	$	c.
For first 144 hour period after expiry of free storage		25
For next 144 hour period after expiry of free storage		50
Thereafter until removed, for each 72 hour period		75.

However, the Comptroller may allow an importer to remove his or her goods after the period specified on payment of a lower rate but not less than the rate applicable to a Queen's warehouse.

(8) Goods stored in any warehouse awaiting transhipment beyond the Island shall be chargeable at the basic rate to be paid upon goods stored in a Queen's warehouse.

(9) All goods bonded from a transit shed shall pay full rent calculated from the day such goods were first deposited in such transit shed. All goods bonded, except goods bonded from a transit shed, shall be allowed to remain free of rent for 4 days after the day of bonding, after which the full rent shall be charged calculated from the day such goods were first placed in the warehouse.

However, in calculating the period for free storage, Sundays and bank holidays, during which delivery from the warehouse is suspended, shall not be reckoned in such period.

(Amended by S.I. 19/1984)

97. Charges for part time officer in a private warehouse, Charges for whole-time officer in a private warehouse

(1) In the case of a private warehouse the Comptroller may arrange for supervision to be exercised by officers appointed by him or her and paid by the day. In any such case the warehouse-keeper shall pay to the Comptroller for the use of the Island a sum of $16.80 for each hour or part of an hour during which the warehouse is kept open on any day and shall also pay any reasonable charge claimed by the Comptroller in respect of transportation expenses or subsistence allowance to any such officer when the private warehouse is at a distance of more than one mile from the Custom House.

(2) The Comptroller may where application is made by 2 or more warehouse-keepers whose warehouses do not open every day, make arrangements for appointing one or more officers to be in charge of and supervise such warehouses and for apportioning between such warehouse-keepers the sums payable under the preceding sub-regulation.

(3) In any case where the Comptroller deems it necessary to provide one or more whole-time officers to have the charge and supervision of any private warehouse, the warehouse-keeper shall pay to the Comptroller for the use of the Island a sum not less than 140 per cent of the salary or salaries of the officer or officers so employed as shall be determined by the Comptroller.

(4)
1. (a) Every warehouse-keeper shall hold a licence for each warehouse which shall be issued to him or her by the Comptroller on payment of annual fee of $500 plus a fee calculated at the rate of $0.10 per square foot in respect of each warehouse.
1. However, if the licence is issued after 1 July in a calendar year, the fee for that licence shall be reduced to 50% of the annual fee;
1. (b) A licence issued under this regulation shall expire on 31 December of the year, in which it is issued.

(5) The warehouse-keeper shall also pay any reasonable charge claimed by the Comptroller in respect of transportation expenses or subsistence allowance or both of such officer or officers when the private warehouse is at a distance of more than one mile from the Custom House.

(Amended by S.I.51/1992)

98. Warehouse to be locked by 2 locks

(1) Where the Comptroller deems it necessary, the principal entrance to every private warehouse shall be secured by 2 good and sufficient locks one of which shall be furnished by the warehouse-keeper and the other by the Comptroller and the keys of which shall be kept by the warehouse-keeper and the Comptroller respectively.

(2) The warehouse-keeper shall also supply to the Comptroller duplicate keys of each lock so that in the event of any emergency, the Comptroller may have immediate access to the building.

99. Warehouse-keeper to provide facilities

The warehouse-keeper shall provide and maintain therein in good order and repair such office, sanitary and lavatory accommodation, and weights, scales, measures and other facilities for examining and taking an account of goods and for securing the same as the Comptroller shall require.

100. Warehouse to be kept clean

The warehouse-keeper shall keep the same free from any accumulation of dirt or rubbish and any goods deposited therein which may from deterioration or other cause have become a source of annoyance, or of probable injury to any other goods shall, upon the demand of the Comptroller, be at once cleared from bond or destroyed by the importer.

101. Contents of private warehouse to be checked

The contents of every private warehouse shall be checked by the Comptroller and compared with the account thereof in the warehouse ledger and every warehouse-keeper shall whenever so required afford the Comptroller all reasonable assistance in so doing.

102. Goods other than warehoused goods not to be deposited in warehouse

No goods other than those entered to be warehoused shall be deposited in any private warehouse.

103. Goods which may not be warehoused

If any goods entered to be warehoused are found by the officer examining the same to be insecurely packed, or to consist of goods required to be duty paid on first importation or to be goods which in his or her opinion may be injurious to other goods in the warehouse, he or she may refuse to permit such goods to be warehoused, whereupon the warehousing entry shall be deemed void, and the goods shall be deemed to be un-entered and, if they have been removed from the customs area, they shall be returned thereto without delay by or at the expense of the owner, unless the Comptroller shall allow them to be entered for use within the Island.

104. Warehoused goods to be properly packaged

The owner of any warehoused goods shall maintain the packages in which they are contained in a proper state of repair. The Comptroller may, in the event of any package becoming unserviceable, transfer the goods contained in such package to another package, and the owner of such goods shall pay to the Comptroller all expenses in connection therewith.

105. Removal of goods for warehousing, Examination of goods on receipt into warehouse

(1) Goods entered to be warehoused shall be removed by the person entering them by the most direct route or otherwise as the proper officer shall direct and without delay from the customs area in which they shall have been deposited on importation to the warehouse for which they are entered and there delivered into the custody of the officer in charge of the warehouse.

(2) Goods warehoused shall be examined immediately upon receipt into warehouse. When the goods are examined on the day of warehousing no charge shall be made. Where the importer fails to attend or to cause his or her duly authorised agent or clerk to attend and prepare the goods for examination and close the packages immediately thereafter on the day of warehousing, or as soon thereafter as the officer in charge of the warehouse shall require, he or she shall pay to the Comptroller the sum of $0.06 in respect of each package warehoused for each day after the goods are warehoused (including the day of warehousing) up to but exclusive of the day when he or she attends or causes his or her duly authorised agent or clerk to attend as aforesaid.

106. Hours of receipt of goods in warehouse

No goods shall be removed from any customs area to a warehouse or from one warehouse to another warehouse or to a customs area at any later time than shall permit the same to be received at the warehouse or customs area to which they are to be removed before 4:00 p.m. in the afternoon of any week day other than a Saturday and before noon on a Saturday unless the Comptroller shall in any special circumstances otherwise allow. (Amended by S.I. 36/1969)

107. How goods for warehouse may be conveyed

Goods removed under the foregoing regulations shall be conveyed under such conditions, supervision and in such vehicles or by such means only as shall be permitted by the proper officer.

108. payment of duty on imported liquids used for blending with local spirits

Goods consisting of liquids which the importer desires to convey to an excise warehouse for blending with locally made spirits may upon being entered for warehousing and subject to the directions of the proper officer be conveyed for blending direct to the excise warehouse.

However, immediately on the account of such goods being taken by the proper officer in the excise warehouse, the importer shall, in the case of liquids containing spirits, enter and pay duty upon such liquids according to the excess of the amount of duty payable as duties of customs over the amount of the duties leviable under the excise laws on the like quantity of spirits produced in the Island, and in the case of goods not containing spirits, enter and pay the full duties payable thereon as duties of customs.

109. Transfer of warehoused goods

Where the owner of any goods deposited in a warehouse desires to transfer the same to another person, he or she and the person to whom it is desired to transfer the goods shall each complete and sign in the appropriate places a form of transfer in Form 39.

110. Entry ex-warehouse

Before any goods may be delivered from a warehouse for use within the Island, the importer shall complete and submit to the proper officer an entry ex-warehouse in Form 40.

111. Goods entered for export

A person shall not enter for consumption within the Island any goods which have been entered for exportation unless he or she shall first have applied to and received from the Comptroller permission so to enter such goods.

112. Forms required in removal of warehoused goods

Before any goods may be removed from a warehouse for re-warehousing, the owner shall complete and submit a request note and bond to the proper officer in the appropriate form namely—

41—Request for and advice of removal of warehoused goods;

55—Bond for removal of warehoused goods;

56—General Bond for removal of warehoused goods.

113. Conditions of removal

Goods delivered for removal from one warehouse to another warehouse or from a warehouse to a customs area shall be removed by the owner or his or her agent by such means, at such times, and subject to such conditions as the proper officer shall direct and without delay from such warehouse to the place to which the same are to be removed and there delivered into the custody of the proper officer.

114. Bond for exportation of warehoused goods

Before any goods are delivered from a warehouse for exportation the owner shall enter into a bond in one of Forms 49 to 52.

115. Bonds to guarantee payment of rent etc

The Comptroller may in his or her discretion permit any approved person to enter into a bond for payment of warehouse rent in cases where he or she is satisfied that the time occupied in the process of payment of rent prior to the delivery of any goods from a warehouse to be put on board a ship or aircraft for use as stores would seriously incommode any such person. Such bond shall be in Form 57.

116. Bond to secure duty on goods warehoused in a private warehouse or customs area

The bond for securing duty on goods warehoused in a private warehouse or customs area shall be in Form 58.

117. Repacking of warehoused goods

Before any warehoused goods are repacked the owner shall submit to the proper officer in duplicate a request to repack in Form 38 containing particulars required and signed by the owner.

118. Comptroller may refuse or impose conditions for warehouse operations

The Comptroller may refuse to grant any application to repack warehoused goods or may permit repacking, including bottling, blending and mixing of goods, subject to such conditions as he or she shall specify.

119. Conditions for repacking

Permission to repack warehoused goods shall be granted conditionally upon the owner of such goods observing all the requirements of the proper officer, including any requirements in regard to opening, removing, marking, stacking, sorting, weighing, measuring and closing the packages in which the goods to be repacked are or are to be contained, and as to the disposal and clearance on payment of duty on any part of such goods.

120. Rent, etc. to be paid before repacking is permitted

Upon the receipt of the original request to repack containing the cashier's or other proper officer's receipt for the rent and charges due, the officer in charge of the warehouse shall make arrangements for the supervision of the repacking operation.

121. Account of goods on repacking, Breakage and shortage allowance

(1) An account of the goods as found on completion of any repacking operation shall be certified upon the request of the owner by the officer in charge of the warehouse in such form as shall be most convenient, and a copy thereof given to the owner.

(2) In lieu of repacking, importers of bottled liquors and oil in lots of not less than 5 cases may at the time of the first entry in respect of the goods in any one consignment and before examination thereof elect to claim a combined shortage and breakage allowance in respect of the actual quantity found short or broken. In the case of cider, wines, spirits and oil, such shortage and breakage allowance shall be 2% and in the case of beer, ale, porter and stout 5%.

PART 10
AUCTION SALES

122. Auctioneer's bond

When under the customs laws any goods are sold by auction, the auctioneer shall enter into a bond in Form 59 in a sum sufficient to cover the value of the goods to be sold.

However, if the auctioneer is an officer a bond shall not be required.

123. Conditions of sales by auction

At a sale the auctioneer shall announce—

(a) the amount of duty, rent and charges due to the Government on each lot;

(b) that the bids taken will be inclusive of such duty, rent and charges;

(d) any other special conditions that the Comptroller may attach to the sale of any lot.

124. Auctioneer to certify sale record

On the conclusion of any sale as aforesaid and before leaving the place where the sale takes place the auctioneer shall give a certificate of correctness in the auction sales record of the particulars of the sale recorded therein, or in the case of dispute, shall record full particulars of the matter in dispute in the auction sales record.

125. Delivery of goods sold at auction

When the auctioneer receives the amount of the purchase price he or she shall make and sign an order to the officer in charge of the warehouse to deliver the goods. The purchaser of the goods shall present the order to the officer in charge of the warehouse and on surrender thereof, if in order, and on giving a receipt for the goods in the auction sales record to the officer in charge of the warehouse the purchaser may take delivery.

126. Auctioneer's account

A licensed auctioneer shall deliver to the proper officer a full account of the goods sold and the prices realised within 7 days of the date of sale together with the amount received by him or her for the goods after deduction of such expenses of the sale as may be approved by the Comptroller and of a commission of 7¹/₂% of the proceeds.

127. Owner may receive net proceeds of sale

Any person entitled to receive any balance of the proceeds of a sale by auction shall apply to the Comptroller in Form 42 and shall produce therewith proof to the satisfaction of the Comptroller of his or her title to such balance.

PART 11
DRAWBACK

General Conditions Governing Payment of Drawback

128. Refund according to actual quantities

Drawback shall be payable according to the actual quantity of goods exported or put on board for use as stores or otherwise used as the case may be.

129. Goods to be produced for examination

Drawback shall not be paid on any goods entered for exportation or use as stores unless they are duly produced for examination before being put on board and also, if the proper officer requires, on board the exporting ship or aircraft.

130. Goods to be identical

Drawback shall not be paid in any case where the proper officer certifies that he or she is not satisfied that any container or goods in respect of which drawback is claimed is identical with the particulars thereof contained in all entries, invoices or other documents relating to such goods, or in the case of imported goods, that the container containing the goods has not (except as permitted by law) been opened, or that the container or the goods have not been tampered with while within the Island.

131. Goods to be conveyed direct

Drawback shall not be paid on any goods entered for exportation or use as stores unless the same are conveyed direct and without delay from the place of examination on to the exporting ship or aircraft unless in any particular case the proper officer shall permit the same to be kept in official custody at the expense of the exporter.

132. No drawback payable on goods of which value has depreciated

Drawback shall not be paid in respect of any goods the value of which, in the opinion of the Comptroller, on account of deterioration or any other cause whatsoever has depreciated so as to render the goods unsaleable at a reasonable profit in the Island unless the Comptroller in his or her discretion shall in any special circumstances otherwise direct.

133. Samples for testing

Drawback shall not be paid on any goods entered for exportation or use as stores unless the person presenting the same for examination shall furnish the proper officer with such samples as he or she shall require for purposes of test or otherwise and shall duly assist such officer in examining and taking an account of the same.

134. Goods to be borne on content of exporting aircraft or ship

The Comptroller shall refuse to grant drawback on any goods exported or put on board any ship or aircraft as stores except the same are entered in the content of the exporting ship or aircraft unless the omission is explained to his or her satisfaction.

135. General conditions and exceptions

(1) Save and except as hereinafter provided, a drawback at the rate of duty paid on the importation of any goods shall be granted on their re-exportation or use as stores subject to the following conditions and exceptions—
1. (a) that the goods are not by any law or regulation prohibited to be exported or expected from the allowance of drawback;
1. (b) that the goods at the time of importation are completely enclosed in containers to the satisfaction of the proper officer or, if not so enclosed, consist of identifiable single units or, if in bulk, are capable of measurement or identification and are measured or identified with the particulars shown on the import entry and on the invoices relating thereto;
1. (c) that all goods imported in containers are re-exported in the same unbroken containers in which they were imported unless such containers are opened and the contents dealt with in such manner as the Comptroller directs or approves in any particular case, or generally;
1. (d) that if in regard to any particular description of goods or any particular consignment the Comptroller shall so direct, each container or until shall on importation be marked or secured prior to the delivery thereof to the importer in such manner as the Comptroller requires, and shall be kept so marked and secured until re-exported or put on board for use as stores;
1. (e) that the goods were entered on importation and the relative invoices deposited with the proper officer;
1. (f) that all expenses of giving effect to these Regulations are borne by the persons availing themselves of them;
1. (g) that drawback shall be calculated at the preferential tariff rate of duty in any case where the proper officer is not satisfied that on the importation of the goods the duty paid was at the central tariff rate.

(2) Despite the provisions of subregulation (1), if in any case the rate of import duty payable on the like kind of goods on the date when any goods are exported or put on board for use as stores or used in a prescribed manner shall be less than the rate of import duty actually paid thereon then in such case drawback shall be calculated according to the lower rate of duty.

PART 12
WORKING DAYS AND HOURS

136. Working days and hours

(1) The working days of the Department of Customs and Excise are all days, except Saturdays, Sundays and bank holidays;

(2) The normal hours of general attendance are as follows—
1. (a) at the customs house, Castries and Vieux-Fort
  1. (i) for the receipt of revenue
1. 8.30am–12 noon and
1. 1.00pm–3.00pm daily,
  1. (ii) for other business
1. 8.00am–12 noon and
1. 1.00pm–4.30pm daily;
1. (b) at the air cargo transit sheds, Castries and Vieux-Fort
  1. (i) for the examination of cargo
1. 8:30am–11:30am and
1. 1:30pm–4:00pm daily,
  1. (ii) for other business
1. 8:00am–12 noon and
1. 1:00pm–4:30pm daily;
1. (c) at the cargo unit, Castries and Vieux-Fort
  1. (i) for the examination of cargo and release of containers
1. 8:30am–11:30am and
1. 1:30pm–4:00pm daily,
  1. (ii) for other business
1. 8:00am–12 noon and
1. 1:00pm–4:30pm daily;
1. (d) at the warehouses sections, Castries and Vieux-Fort
  1. (i) for warehouse attendance purposes
1. 8:30am–11:30am and
1. 1:30pm–4:00pm daily,
  1. (ii) for other business
1. 8:00am–12 noon and
1. 1:00pm–4:30pm daily;
1. (e) at the General Post Office, Castries
  1. (i) for the examination parcels and postal packets
1. 8:30am–11:30am and
1. 1:30pm–4:00pm daily,
  1. (ii) for other business
1. 8:00am–12 noon and
1. 1:00pm–4:30pm daily;
1. (f) at the Post Office, Vieux-Fort
  1. (i) for the examination parcels and postal packets and other business
1. 10:00am–noon daily,
1. (g) at the airport baggage halls for the examination of passengers accompanied baggage and the supervision of the loading and unloading of aircraft
  1. (i) at George F. L. Charles Airport in 3 shifts
1. 6:00am – 12 midnight daily
  1. (ii) at Hewanorra International Airport in 2 shifts
1. 7:00am – 7:00pm daily
1. (h) at the boarding stations
  1. (i) Castries and Vieux-Fort
    1. (A) for the boarding and clearance of vessels
    1. 8:00am – noon and
    1. 1:00pm – 4:00pm daily,
    1. (B) for other business
    1. 8:00am – noon and
    1. 1:00pm – 4:30pm daily,
  1. (ii) Rodney Bay Marina
    1. (A) for the boarding and clearance of vessels
    1. 8:00am – noon and
    1. 1:00pm – 4:30pm daily,
    1. (B) for other business
    1. 8:00am – noon and
    1. 1:00pm – 4:30pm daily,
  1. (iii) Marigot Bay Marina
    1. (A) for the boarding and clearance of vessels
    1. 8:00am – noon and
    1. 1:30pm – 4:00pm daily,
    1. (B) for other business
    1. 8:00am – 12 noon and
    1. 1:00pm – 4:30pm daily.

(Substituted by S.I. 241/2000)

137. Rates of overtime fees

(1) There shall be paid to revenue officers by the Accountant General for any duties approved by the Comptroller and performed by revenue officers before or after the normal hours of general attendance, for each hour or part thereof, the following rates of overtime fees—
1. (a) on ordinary weekdays from 6:00 a.m. to 8:00 a.m. and from 4:30 p.m. to midnight and on Saturdays from 6:00 a.m. to midnight, time and a half of the officer's normal hourly rate;
1. (b) on ordinary weekdays and Saturdays from 12 midnight to 6:00 a.m. and on Sundays and Bank Holidays from 6:00 a.m. to midnight, double the officer's normal hourly rate;
1. (c) on Sundays and Bank Holidays, from midnight to 6:00 a.m., triple the officer's normal hourly rate.

(2) On Saturdays, Sundays, Bank Holidays and on other days between 4:30 p.m. and 8:00 a.m. (except at George F. L. Charles Airport where the hours shall be between 6:00 a.m. and 12:00 midnight and Hewanorra International Airport where the hours shall be between 7:00 p.m. and 7:00 a.m. on ordinary weekdays and Saturdays in respect of officers on shift duty) one hour in excess of the actual time spent in performing the services required shall be paid to each officer employed so as to cover the time spent in travelling to and from the place where his or her services are required.

(3) An officer who works overtime shall be paid a minimum of 2 hours overtime and an officer who has been summoned for overtime and for whose service no demand is ultimately made, shall be paid for his or her attendance which, in any event, shall not be less than a minimum of 2 hours overtime.

(4) There shall be paid by the master of any ship or his or her agent to the Accountant General for the duties specified in paragraphs (a), (b), (c) and (d) of this subregulation when performed by revenue officers, with the approval of the Comptroller, the following rates of overtime fees—
1. (a) on ordinary weekdays and Saturdays: for each service of entering or clearing any ship before and after normal hours of general attendance – $100;
1. (b) on Sundays and Bank Holidays: for each service of entering or clearing any ship – $100.

However, where 2 or more applications are made at the same time by the same person for entering or clearing, the fees shall be at the rate of the above for each additional service of entering or clearing after the first.
1. (c) for granting an application to load ships' stores – $50
1. (d) for granting an application requiring the employment of any officer – $50.

(5) The fees specified in subregulation (2)(a), (2)(b), (2)(c) and (2)(d) after having been paid to the Accountant General, shall be paid to the officers who perform the approved duties.

However, such fees shall be in lieu of the fees specified in subregulation (1).

In addition, for any time spent working after the time requested as per application, the fees stipulated in subregulation (1) shall be paid to the Accountant General for the officer.

(6) There shall be paid by the master of any ship or his or her agent to the Accountant General for the services specified in paragraphs (a) and (b) of this subregulation when performed by revenue officers with the approval of the Comptroller, double the rates specified in subregulation (1)—
1. (a) on ordinary weekdays: for services performed between meal hours of 7:00 p.m. – 8:00 p.m.;
1. (b) on Saturdays, Sundays and public holidays: for services performed between the meal hours of 12:00 noon – 1:00 p.m., 7:00 p.m. – 8:00 p.m.

However, the above rates shall not apply to revenue officers who may perform these services at the airports.

(7) There shall be paid by the Commander of any aircraft or by his or her agent to the Accountant General for customs services at the airports the following fees—

(a)	for aircraft of a seating capacity of up to 4 passengers and not exceeding 6000 lbs. in weight—
	(i)	before or after the normal hours of general attendance on weekdays and Saturdays—
		for scheduled flights	$20 per landing
		for non-scheduled flights	$25 per landing,
	(ii)	on Sundays and bank holidays—
		for scheduled flights	$25 per landing
		for non-scheduled flights	$35 per landing;
(b)	for aircraft of a seating capacity of more than 4 passengers and exceeding 6000 lbs. in weight—
	(i)	before or after the normal hours of general attendance on weekdays and Saturdays—
		for scheduled flights		$50 per landing
		for non-scheduled flights		$75 per landing,
	(ii)	on Sundays and bank holidays—
		for scheduled flights		$75 per landing
		for non-scheduled flights		$100 per landing.

(Substituted by S.I. 29/1998)

138. Part charging

When 2 or more persons require services (other than the entering or clearing of ships or the loading of ships' stores) to be performed after the normal hours of general attendance, and in the opinion of the proper officer, it is convenient to arrange for the same officer to perform all such services the charges shall be divided between the persons requiring the services in such proportion as the proper officer may consider equitable.

139. Application for overtime services

An application in Form 43 for the services of an officer before or after the normal hours of general attendance shall be made in writing to the Comptroller not later than 2 hours before the services are required, and the applicant shall give a guarantee for the payment of the fees chargeable.

140. Charges for special services outside the customs area

(1) Where the services of an officer are required at a place outside the customs area suitable transportation and where necessary suitable accommodation shall be provided by the applicant at his or her own expense for the officer.

(2) If the services of an officer are required at a place outside the customs area at a distance of more than one mile, the applicant shall pay any reasonable charge which may be made by the Comptroller in respect of subsistence allowance for the officer or shall provide suitable board, as the Comptroller considers fit.

(3)   Where an application is made for examination of goods at any private premises during or after working hours, the Comptroller may appoint officers to supervise the examination and the applicant shall pay to the Comptroller—
(a) in the case of a container not exceeding 20 feet      $125; and
(b) in the case of a container exceeding 20 feet      $225.

(Amended by S.I. 29/1998)

PART 13
IMPORTATION AND EXPORTATION BY POST

141. Meaning of certain words

In this Part the expression—

“officer of the Post Office” includes the Postmaster General and any person employed in the business of the Post Office, whether employed by the Postmaster General, or by any person under him or her or on behalf of the Post Office;

“postal packet” means a letter, post card, reply post card, newspaper, (printed packet), pattern or sample packet, or parcel, and every packet or article transmissible by post;

“proper” in relation to an officer means appointed or duly authorised by the Comptroller or the Postmaster General to perform any duty in relation to a postal packet.

142. Authorised postal packets

Dutiable goods shall not be brought by post into the Island from a place situated outside the Island except in a postal packet and subject to the conditions set out in the Postal Regulations.

143. Declaration of contents

(1) Every postal packet, posted in the Island for transmission to any place outside it or brought by post into the Island shall have affixed to it or be accompanied by a customs declaration fully and correctly stating the nature, quantity and value of the goods which it contains, or of which it consists, and such other particulars as the Comptroller or the Postmaster General may require.

(2) Every small packet and every letter packet, posted in the Island to any place outside it, and every packet brought by post into the Island, otherwise than by way of trade, being a printed packet containing or consisting of, dutiable goods, or being a small packet or a letter packet, shall either—
1. (a) bear on the outside a green label in the prescribed form, in which the declaration to the description, quantity (net weight) and value of the contents shall be fully and correctly completed; or
1. (b) bear on the outside either a green label in the prescribed form or the top portion of such a green label and in addition, shall have attached to or enclosed in it a full and correct customs declaration in the prescribed form.

(3) The requirements of subregulation (2)(b) shall be complied with in respect of every packet brought by post into the Island by way of trade, being a printed packet containing or consisting of dutiable goods or being a small packet or letter packet.

144. Postal packets to be produced to Customs officer for examination

In such cases as the Comptroller may require, the proper officer of the Post Office shall produce to the proper officer of the Customs and Excise all postal packets arriving in the Island or about to be despatched therefrom, and, if the officer of Customs and Excise so requires, shall open for customs examination any packet so produced.

145. Officer of the Post Office deemed to be the agent of the importer or exporter

The proper officer of the post office is hereby authorised to perform in relation to any postal packet or the goods which it contains, such of the duties required by virtue of the Customs (Control and Management) Act to be performed by the importer or exporter of the goods as the Comptroller may require.

146. Modification of provisions governing entry

(1) The addressee of all postal packets which in the opinion of the proper officer are imported for commercial or trade purposes shall be required to make entry of such postal packets at the custom house as if such packets had been reported inwards by a ship or aircraft. Subject to directions from the Comptroller, an entry will not be required for private importations for personal use or for gifts.

(2) The duties of customs and other fiscal charges payable on any postal packet for which entry is not required shall be paid to the Postmaster General at the time of delivery of the postal packet and such duties and fiscal charges shall be paid over by the Postmaster General to the Comptroller at such times and in such manner as shall be agreed.

(3) The proper officer of the Post Office shall not deliver any postal packet to the addressee on which there is any customs duty or fiscal charge due until such duty or charge has been paid.

147. When postal packets deemed to be dealt with contrary to the customs laws

In any case where any postal packet or any of its contents is found on examination to be conveyed by post otherwise than in conformity with the provisions of these Regulations or of any law governing the conveyance by post of such packets, or not to agree with any declaration or green label which accompanies or is affixed to such postal packets or with any declaration, invoice or other document purporting to relate to its contents and which may be either transmitted or produced by the addressee, or is found to consist of goods prohibited or restricted to be conveyed by post or to be imported or exported as the case may be, such postal packet and all its contents are considered to be goods dealt with contrary to the customs laws and shall be handed over to the Comptroller to be dealt with as provided in such laws.

148. Undelivered postal packets

If the addressee of a postal packet addressed to any place in the Island neglects to claim such postal packet and if such postal packet is not delivered to an alternative addressee or returned to the sender within such time as may be laid down in any law governing the conveyance of postal packets by post or if the addressee as refuses or neglects to pay any duty payable under the customs laws in respect of the goods contained in such postal packet, the Postmaster General shall send the postal packet to the Comptroller for deposit in the Queen's warehouse where it may be sold or otherwise dealt with and any proceeds applied as if it were goods which might be sold or otherwise dealt with under the provisions of sections 138 and 142 of the Act.

PART 14
MISCELLANEOUS

149. Definition

For the purposes of this Part “spirits” includes all liquors mixed with spirits and all mixtures, compounds or preparations made with spirits, but not including methylated spirits or angostura bitters.

150. Fees for equipment

The following charges shall be paid for the hire of the under mentioned mechanical units—

Fork Lift Trucks
	Per hour or part thereof	Per lift
No. 1—Capacity 2,000 lbs—	$6.00	$1.50
No. 2—Capacity 6,000 lbs—	$8.00	$2.00.

(Inserted by S.I. 22/1969)

151. Possession of unlawful spirits

A person, firm, company or other organisation shall not buy, have in his or her or its possession or sell any spirits which have been imported, bulked or stored contrary to these Regulations.

(Substituted by S.I. 77/1999)

PART 15
MISCELLANEOUS

152. Bonds to be recorded on custom documents

Whenever a person who has entered into a general bond desires to use the bond for any transaction, he or she shall write on the relevant customs form “I/We request permission to ship (or remove as the case may be) the specified goods under General Bond No. .................... dated ................,”and subscribe his or her signature to it.

153. Fire hazards

A person shall not light any match, lamp or fire or smoke in any building in a customs area or warehouse without the express permission of the Comptroller.

154. Hours for receiving money at Customs House

Unless the Comptroller in any special circumstances directs, money due to be collected by him or her under customs laws, shall be paid to the cashier at the Customs House between the hours of 8:30 and 12:00 noon and between the hours of 1:00pm and 2:30 pm on all days except Saturdays, Sundays and bank holidays.

155. Applications to be addressed to Comptroller

All applications shall be addressed to the Comptroller unless in any prescribed form, provision is otherwise made.

156. Discretionary powers of Comptroller

To meet the exigencies of any case to which customs laws or these Regulations may not be conveniently applicable or which is not provided for, the Comptroller may permit action to be taken in such form and manner as he or she may direct.