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)