Revised Laws of Saint Lucia (2023)

ACT

(Act 13 of 1972)

Act 13 of 1972 .. in force 16 June 1972

ARRANGEMENT OF SECTIONS

AN ACT to impose an excise equalisation duty on certain goods and commodities produced or manufactured in the territories (other than Saint Lucia) comprising the East Caribbean Common Market and imported into Saint Lucia and for other related matters.

Commencement [16 June 1972]

Whereas it is provided in effect by paragraph 1(a) of Article 8 of the Agreement establishing the East Caribbean Common Market that Member States may apply fiscal charges directly or indirectly to imported goods provided the said charges are not in excess of those applied directly or indirectly to like domestic goods, nor are such charges applied so as to afford effective protection to like domestic goods;

And Whereas under the provision of section 3 of the Excise Act as amended duties of excise are charged, levied and collected on certain goods and commodities produced or manufactured in St. Lucia;

And Whereas it is expedient to make provision for the imposition of an Excise Equalisation Duty in the case of certain goods and commodities produced or manufactured in, and imported into Saint Lucia from the territories of the East Caribbean Common Market.