(1) The Comptroller may grant permission for the importation of taxable goods without payment of excise tax on them upon being satisfied that—
(a) the goods are imported for temporary use or for a temporary purpose only;
(b) the goods will be exported within 3 months from the grant of the permission; and
(c) the person to whom the permission has been granted will deposit with the Comptroller an amount equal to the excise tax payable on the imported goods, or, at the discretion of the Comptroller, give security for payment of the tax.
(2) Where the goods imported under subsection (1) are not exported within the period specified in subsection (1)(b), any deposit with the Comptroller under paragraph (c) of that subsection shall be brought into account by the Comptroller as excise tax or, if security has been given under that paragraph, the importer shall pay to the Comptroller the full amount of excise tax payable on the goods imported.
(3) Despite subsections (1) and (2), the Comptroller may, where he or she considers it necessary, allow such further period as he or she thinks fit for the export of the goods if—
(a) he or she is satisfied that the goods are the bona fide property, and are for the exclusive use of a person temporarily in Saint Lucia; and
(b) the importer of the goods gives such security in addition to that given under subsection (1)(c) as the Comptroller requires.
(4) Where the goods referred to in subsections (1) and (2) are exported within the time specified in subsection (1) or the further period allowed under subsection (3), the Comptroller shall refund the deposit referred to in subsection (1)(c) and cancel the security given under that subsection and the additional security given under subsection (3).