Revised Laws of Saint Lucia (2022)

2.   Interpretation

In this Act —

“CET” means the Common External Tariff of the Community; (Substituted by Act 9 of 2012)

“Community” has the same meaning assigned to it in the Schedule to the Caribbean Community Act, Cap. 19.21; (Inserted by Act 9 of 2012)

“duty” means a duty of customs chargeable under any law on goods on importation or exportation;

“entered” means —

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   (a)     in relation to goods imported, warehoused, put on board an aircraft or ship as stores or exported, the acceptance and signature by the proper officer of an entry, specification or shipping bill and declaration signed by the importer or exporter in the prescribed manner, together with the payment to the proper officer by the importer or exporter of all rents and charges due to the Government in respect of the goods;

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   (b)     in the case of dutiable goods (except on the entry for warehousing of imported goods), the payment by the importer or exporter to the proper officer of the full duties thereon, or else, where permitted, the deposit of a sum of money or giving of security for the duties, as provided by law;

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   (c)     in the case of goods for which security by bond is required on the exportation, putting on board an aircraft or ship as stores or removal of such goods, the giving of such security;

“export” means to take or cause to be taken out of Saint Lucia or its territorial sea;

“exporter” in relation to goods for exportation or for use as stores, includes the shipper of the goods and any person performing in relation to any aircraft, functions corresponding with those of a shipper;

“hybrid vehicle” means a vehicle that uses two or more distinct forms of onboard energy, each of which can propel the vehicle; (Inserted by S.I. 58/2015)

“import” means to bring or cause to be brought into Saint Lucia or the territorial sea;

“importer” in relation to any goods at any time between their importation and the time when they are delivered out of customs charge, includes any owner or other person possessed of or beneficially interested in the goods;

“manufacture” or “produce”, in relation to goods, includes the application of any process in the course of manufacturing or producing the goods;

“Minister” means the Minister responsible for Finance;

“on board energy” includes an internal combustion engine or an electric motor; (Inserted by S.I. 58/2015)

“registered manufacturer” means a person to whom a registration certificate has been issued under section 16;

“sale”, in relation to goods, includes —

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   (a)     the disposal of goods for consideration;

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   (b)     the transfer of possession of goods under a lease, a rental agreement, or a licence agreement within the meaning assigned to that expression by the Hire Purchase Act;

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   (c)     the disposal of goods under an agreement whereby the purchase price is wholly or partly payable in instalments;

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   (d)     the transfer of trading stock by the owner of a business for his or her personal use or the personal use of an employee or other person other than by way of disposal for consideration;

“spirits” means ethyl alcohol manufactured or produced, in whole or in part, by distillation and includes all liquors mixed with spirits and all mixtures and preparations made with and containing spirits;

“sustainable fuels” means zero-carbon, carbon neutral or low carbon fuels derived from sources that are readily replenished with reduced negative impacts on the environment; (Inserted by S.I. 58/2015)

“taxable goods” means the goods specified in Schedule 1;

“warehouse” means any warehouse approved for the deposit of spirits.

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   (2)   The classification and description of goods specified in Schedule 1 and bearing the heading numbers as designated in the CET are to be interpreted in accordance with the rules for interpretation set out in the CET.

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   (3)   For the purposes of this Act—

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      (a)     a passenger who imports baggage for which no entry is required is deemed to have entered the baggage for use within Saint Lucia at the time the baggage is delivered to the passenger in Saint Lucia; and

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      (b)     the addressee of goods imported by post for which no entry is required is deemed to have entered the goods for use within Saint Lucia at the time the goods are delivered to the addressee.