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Revised Laws of Saint Lucia
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EXCISE TAX ACT
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8. Exemptions
Revised Laws of Saint Lucia (2022)
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PART 3
RELIEF FROM EXCISE TAX
8. Exemptions
The goods specified in Schedule 2 are exempt from excise tax.
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8. Exemptions
1. Short title
2. Interpretation
3. Imposition and payment of excise tax
4. Value and quantity
5. Payment of tax by registered manufacturers
6. Payment of tax by importers
7. Returns from registered manufacturers
9. Relief for temporary importations
10. Relief for raw materials
11. Relief for spirits
13. Relief under the Customs (Control and management) Act
14. Remissions
15. Goods diverted from exempt use
16. Registration
17. Administration and enforcement
18. Regulations
19. Crown bound
20. Amendment of Schedules
Schedule 3
Schedule 2
12. Refunds
Schedule 1