(1) The exportation of goods of any class or description from Saint Lucia to a destination in any such territory as may be prescribed is hereby prohibited except with the permission of the Director of Finance and Planning, unless the Comptroller of Customs is satisfied—
(a) that payment for the goods has been made to a person resident in Saint Lucia in such manner as may be prescribed in relation to goods of that class or description exported to a destination in that territory, or is to be so made not later than 6 months after the date of exportation; and
(b) that the amount of the payment that has been made or is to be made is such as to represent a return for the goods which is in all the circumstances satisfactory in the national interest.
However, the Director of Finance and Planning may direct that, in cases to which the direction applies, paragraph (a) shall have effect as if for the reference to 6 months there were substituted a reference to such longer or shorter period as may be specified in the direction, or as if the words “or is to be so made not later than 6 months after the date of exportation” were omitted.
(2) For the purpose of satisfying himself or herself in the case of any goods as to the matters specified in subsection (1), the Comptroller of Customs may require the person making entry of the goods for export to deliver to the collector or other proper officer together with the entry such declarations signed by such persons as he or she may require, and where any such declaration has been so required the goods shall not be exported until it has been delivered as aforesaid.
(3) Where the Comptroller of Customs is not satisfied in the case of any goods as to the matters specified in subsection (1)(b), he or she shall give his or her reasons to the person making entry of the goods for export and shall take into consideration any representations made by him or her.
(4) Any reference in this section to the destination of any goods includes a reference to the ultimate destination thereof.