Revised Laws of Saint Lucia (2023)

Schedule

(Section 5)

Exempted Goods

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   1.   Newspapers, trade catalogues and advertising matter and patterns and samples of no commercial value imported through the Parcel Post.

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   2.   Articles imported for the use of the Governor General.

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   3.   Goods specified in paragraph 11(a) – (e) of Schedule 2 of the Customs Act, 1967.

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   4.   All classes of raw and packaging materials imported by—

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      (a)     local manufacturers, certified as such by the Department of Commerce, International Trade, Investment, Enterprise Development and Consumer Affairs for use in the manufacture of goods; or

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      (b)     farmers, fishers or agri-entrepeneurs, registered as such by the Department of Agriculture.

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   (Amended by S.I. 42/1999 and substituted by S.I. 86/2018)

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   5.   Goods imported by—

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      (a)     the Government for the public use of the State;

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      (b)     the Castries Corporation;

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      (c)     any local authority established under the Local Authorities Act;

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      (d)     public libraries;

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      (e)     St. John Ambulance Brigade;

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      (f)     Her Majesty's Military, Naval and Air Forces;

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      (g)     Cadet Corps;

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      (h)     any troop of the Boys Scouts' Association or any company of Girl Guides registered with the Girl Guides Association;

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      (i)     Saint Lucia Red Cross Society;

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      (j)     Diplomatic Corps (Missions);

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      (k)     University of the West Indies (Extra Mural);

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      (l)     Save the Children Fund;

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      (m)     Office for Meteorological Observation;

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      (n)     OECS Air Radio;

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      (o)     St. Jude's Hospital;

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      (p)     St. Lucia National Trust;

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      (q)     St. Lucy's Home;

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      (r)     St. Lucia Crisis Centre Corporation;

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      (s)     the National Council of and for Persons with Disabilities; and

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      (t)     any other person, organization or bodies approved by Cabinet.

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   (Amended by S.I. 25/1995 and S.I. 3/2023)

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   (6)   The personal and household effects including a motor car of all officers (including judges) in the service of the Organisation of Eastern Caribbean States transferred within such group who have already paid duty on such effects in one of the Member States,

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   (7)  The following articles and goods are exempt if the Comptroller of Customs is satisfied that they are to be used exclusively by Government approved airlines—

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      (a)     aircraft and their component parts accessories and instruments necessary for the navigation of aircraft, for agricultural purposes or for use in international air services and other air services operating in the West Indies approved by Cabinet;

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      (b)     ground equipment and technical supplies imported for use within the limits of an airport in connection with the establishment and maintenance of the services specified in subparagraph (a).

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      (8)   Livestock feed for poultry, cattle, small ruminants, swine, rabbits and aquaculture. (Inserted by S.I. 39/2008)

CHAPTER 15.06
CUSTOMS (SERVICE CHARGE) ACT

SUBSIDIARY LEGISLATION

List of Subsidiary Legislation

Customs (Service Charge) (Variation of Service Charge) (Jewel Barrow) Order – Section 6

(Statutory Instrument 124/2018)

Statutory Instrument 124/2018 (Jewel Barrow) .. in force 17 December 2018

ARRANGEMENT OF PARAGRAPHS

CUSTOMS (SERVICE CHARGE) (VARIATION OF SERVICE CHARGE) (JEWEL BARROW) ORDER – SECTION 6

Commencement [17 December 2018]

1.   Citation

This Order may be cited as the Customs (Service Charge)(Variation of Service Charge) (Jewel Barrow) Order.

2.   Variation of service charge

The rate of service charge is varied to zero per cent on the import of one Toyota Vitz Car, Engine Number 1NR - 0153314 and Chassis Number NSP 130-2086991, from Barbados for Jewel Barrow, Deputy Registrar of the Registry of Companies and Intellectual Property.

Customs (Service Charge) (Variation of Service Charge) (Sunrod Properties Inc.) Order – Section 6

(Statutory Instrument 96/2019)

Statutory Instrument 96/2019 (Sunrod Properties Inc.) .. in force 24 June 2019

ARRANGEMENT OF PARAGRAPHS

CUSTOMS (SERVICE CHARGE) (VARIATION OF SERVICE CHARGE) (SUNROD PROPERTIES INC.) ORDER – SECTION 6

Commencement [24 June 2019]

1.   Citation

This Order may be cited as the Customs (Service Charge) (Variation of Service Charge) (Sunrod Properties Inc.) Order.

2.   Variation of service charge

The rate of service charge is varied to zero per cent on a shipment of goods and equipment imported by Sunrod Properties Inc. for the completion of the Harbor Club Hotel.

Customs (Service Charge) (Variation of Service Charge) (Goods) Order – Section 6

(Statutory Instrument 66/2022)

Statutory Instrument 66/2022 (Goods) .. in force 1 June 2022 (Expired 31 August 2022)

Customs (Service Charge) (Variation of Service Charge) (Goods) (No. 2) Order – Section 6

(Statutory Instrument 135/2022)

Statutory Instrument 135/2022 (Goods) (No. 2) .. in force 1 September 2022 (Expired 31 October 2022)

Customs (Service Charge) (Variation of Service Charge) (Members of the House of Assembly) Order – Section 6

(Statutory Instrument 157/2022)

Statutory Instrument 157/2022 (Members of the House of Assembly) .. in force 1 November 2022 (Expires 31 January 2023)

ARRANGEMENT OF PARAGRAPHS

CUSTOMS (SERVICE CHARGE) (VARIATION OF SERVICE CHARGE) (MEMBERS OF THE HOUSE OF ASSEMBLY) ORDER – SECTION 6

Commencement [1 November 2022]

1.   Citation and commencement

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   (1)   This Order may be cited as the Customs (Service Charge) (Variation of Service Charge) (Members of the House of Assembly) Order.

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   (2)   This Order is deemed to have come into effect on the 1^st day of November, 2022.

2.   Variation of service charge

The rate of service charge is varied to zero per cent on the importation of toys, food supplies and care packages, by a member of the House of Assembly for the benefit of children, the vulnerable and needy persons in the constituency of the member of the House of Assembly.

3.   Expiry

This Order expires on the 31^st day of January, 2023.