Revised Laws of Saint Lucia (2022)

• 1.   Short title

• 2.   Interpretation

• 3.   Establishment of free zone Management Authority

• 4.   Board of Directors

• 5.   Meetings of the Board

• 6.   Functions of the Board

• 7.   Designation of free zones

• 8.   Appointment and functions of Chief Executive Officer

• 9.   Powers and responsibilities of free zone developer

• 10.   Application for operation within a free zone

• 11.   Activities within free zone

• 12.   Free Zone imports and exports

• 13.   Sale outside free zone of merchandise produced or warehoused in free zone

• 14.   Sales within a free zone

• 15.   Records

• 16.   Safety measures

• 17.   Foreign exchange control

• 18.   Free Zone Regulatory Regime

• 19.   Free Zone tax Regime

• 20.   Free Zone labour regime

• 21.   Revenue of FZMA

• 22.   Application of revenue of FZMA

• 23.   Temporary investment of funds

• 24.   Power to borrow

• 25.   Temporary borrowing

• 26.   Guarantee of borrowing of FZMA

• 27.   Reserve Fund

• 28.   Application of surplus

• 29.   Annual budget

• 30.   Accounts

• 31.   Audit

• 32.   Auditor's report

• 33.   Report to Minister

• 34.   Enforcement liabilities

• 35.   Appeal Board

• 36.   Regulations

• 37.   Amendment of Schedule

• 38.   Saving

• Schedule 1

• Schedule 2

• 10A.   Licence to operate in a free zone

• 15A.   Tax audit