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2023 Laws not yet authenticated through a Commencement Order

Revised Laws of Saint Lucia (2023)

Back to Revised Laws of Saint Lucia (2023)

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PART 3
RELIEF FROM EXCISE TAX

8. Exemptions

The goods specified in Schedule 2 are exempt from excise tax.

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

15. Goods diverted from exempt use

16. Registration

17. Administration and enforcement

18. Regulations

19. Crown bound

20. Amendment of Schedules

PART 1 PRELIMINARY

2. Interpretation

PART 2 IMPOSITION AND PAYMENT OF TAX

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

PART 3 RELIEF FROM EXCISE TAX

9. Relief for temporary importations

10. Relief for raw materials

11. Relief for spirits

13. Relief under the Customs (Control and management) Act

15. Goods diverted from exempt use

PART 4 REGISTRATION OF MANUFACTURERS AND PRODUCERS

16. Registration

PART 5 MISCELLANEOUS PROVISIONS

17. Administration and enforcement

18. Regulations

19. Crown bound

20. Amendment of Schedules

PART 1 PARTICULARS OF BUSINESS

SUBSIDIARY LEGISLATION