(1) Non-national professional staff employed by a development agency shall be exempt from the payment of income tax and other duties and taxes on all emoluments received by reason of their employment with the development agency.
(2) Professional staff employed by a development agency shall be exempt from the payment of travel tax when travelling out of Saint Lucia on the official business of a development agency.
(3) Professional staff employed by a development agency and recruited from outside Saint Lucia shall, within 6 months of their arrival in Saint Lucia, be entitled to import free of all customs duty, all personal and household effects including one motor vehicle per family.
(4) On completion of their tour of duty, non-national professional staff employed by a development agency shall be entitled to export out of Saint Lucia all personal and household effects including one motor vehicle free of all export duties, and other related taxes.