(1) The Comptroller shall administer and enforce this Act and collect the tax imposed by this Act.
(2) Where tax is imposed by this Act on the importation of goods into Saint Lucia, for the purposes of collecting and enforcing the payment of the tax and generally, for the purposes of administering and enforcing the provisions of this Act, the Customs (Control and Management) Act and any other enactment relating to the importation of goods apply as if the tax were a duty.