Revised Laws of Saint Lucia (2021)

Schedule

(Section 2)

PART 1
COMMUNITY TERRITORIES

PART 2
COMMON MARKET STATES

CHAPTER 19.10
INTRA-CARIBBEAN TRADE AGREEMENT ACT

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List of Subsidiary Legislation

Intra-Caribbean Trade Agreements (Origin of goods) Regulations

(Statutory Instruments 15/1968, 52/1993, 29/1995, 5/1996 and 7/2000)

Statutory Instrument 15/1968 .. in force 1 July 1968

Amended by S.I. 52/1993 .. in force: Paragraphs 12(3)(f) and 12(4) – 1 May 1994

Remainder – 1 May 1993

Amended by S.I. 29/1995 .. in force 29 April 1995

Amended by S.I. 5/1996 .. in force 1 January 1996

Amended by S.I. 71/2000 .. in force 1 January 2000

ARRANGEMENT OF REGULATIONS

PART 1
EAST CARIBBEAN COMMON MARKET ORIGIN OF GOODS REGULATIONS

PART 2
CARIBBEAN COMMUNITY ORIGIN OF GOODS REGULATIONS

Intra-Caribbean Trade Agreements (Origin of Goods) Regulations

Commencement [1 July 1968]

1.   Citation

These Regulations may be cited as the Intra-Caribbean Trade Agreements (Origin of Goods) Regulations.

PART 1
EAST CARIBBEAN COMMON MARKET ORIGIN OF GOODS REGULATIONS

2.   Interpretation

1.  

   (1)   In these Regulations “export price”, in relation to any goods, means the amount equal to the value which would be attributed to these goods if any duty of customs were chargeable thereon by reference to their value, less the amount equal to any costs, charges and expenses incurred in relation to the goods after leaving the port or place of export in the territory from which they were consigned to Saint Lucia which have been included in the value attributed as aforesaid.

1.  

   (2)   In these Regulations, any reference to the production of goods includes a reference to the getting of minerals and the taking of animals (including fish), and any reference to materials, except in regulation 4(3)(a), includes a reference to any products, parts or components used in the production of goods.

3.   Application

These Regulations shall apply for determining the eligibility of goods imported into Saint Lucia for any Caribbean Common Market rate of duty or any Common Market rate of duty (whether chargeable on the goods as such or in respect of any article contained in them as a part or ingredient) by reason of their having been grown, produced or manufactured in any of the Associated territories (hereinafter collectively called the “Association area”), or in any of the Common Market States hereinafter collectively called the “Common Market area”); and goods shall not be treated as so grown, produced or manufactured and consigned unless the Comptroller is satisfied that the appropriate requirements of these Regulations are fulfilled in relation thereto.

4.   Goods to be treated as grown produced or manufactured within Caribbean community market area or common market area

1.  

   (1)   Subject to the following provisions of these Regulations, goods shall be treated as having been the produce of, or having been manufactured in the Caribbean Community Market area or the Common Market area, if—

   1.  

      (a)     they and the materials from which they been produced or manufactured have been wholly grown, produced or manufactured, as the case may be, in the Caribbean Community Market area, or, as the case may be, in the Common Market area; or

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      (b)     they have undergone any operation or process of production or manufacture in the Caribbean Community Market area or, as the case may be, the Common Market area and the value of materials imported into either such area and used in the production or manufacture of the goods does not exceed 50% of the export price of those goods.

1.  

   (2)   For the purpose of either paragraph of subregulation (1), in ascertaining whether goods have undergone any operation or process of production or manufacture in the Caribbean Community Market area or, as the case may be, the Common Market area, no account shall be taken of any of the following—

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      (a)     packing, wheresoever the materials used in the operation or process have been grown, produced or manufactured;

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      (b)     splitting up into lots;

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      (c)     sorting or grading;

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      (d)     marking;

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      (e)     putting up into sets.

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   (3)   The goods envisaged by subregulation (1) as satisfying the requirements set out in paragraph (a) of that paragraph are considered to include the following—

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      (a)     minerals extracted from the ground within the Caribbean Community Market area, or, as the case may be, the Common Market area;

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      (b)     vegetable products harvested within the Caribbean Community Market area, or as the case may be, the Common Market area;

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      (c)     live animals born and raised within the Caribbean Community Market area, or as the case may be, the Common Market area;

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      (d)     products obtained within the Caribbean Community Market area or, as the case may be, the Common Market area from live animals;

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      (e)     products obtained by hunting or fishing conducted within the Caribbean Community Market area or, as the case may be, the Common Market area;

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      (f)     marine products taken from the sea by a vessel belonging to an Community Territory or, as the case may be, a Common Market State;

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      (g)     used articles of any description, being such articles collected and last used as articles of that description in the Caribbean Community Market area or, as the case may be, the Common Market area an in a state fit only for the recovery of material therefrom;

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      (h)     scrap or waste resulting from the carrying on in the Caribbean Community Market area or, as the case may be, the Common Market area of any operation or process of manufacture;

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      (i)     goods produced or manufactured in the Association area or, as the case may be, the Common Market area exclusively from materials as respects which had they been imported into Saint Lucia in the state in which they were used as such materials, the requirements set out in subregulation (1)(a) would by virtue of the foregoing provisions of this paragraph be deemed to have been fulfilled.

5.   Materials: determination of origin

1.  

   (1)   In determining for the purposes of regulation 4(1)(a) where any goods were grown, produced or manufactured, any materials or other things of the following descriptions (wheresoever grown, produced or manufactured) used in their production or manufacture are considered to be grown, produced or manufactured in the Caribbean Community Market area or, as the case may be, the Common Market area, that is to say—

   1.  

      (a)     materials described in Schedule 1 used in the state so described;

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      (b)     energy, fuel, plant, machinery and tools used as aforesaid in the Caribbean Community Market area or, as the case may be, in the Common Market area, and materials used in the maintenance of such plant.

1.  

   (2)   In determining for the purposes of regulation 4(1)(b) where any goods were grown, produced or manufactured, any materials of the following descriptions (whether or not imported into the Caribbean Community Market area or, as the case may be, into the Common Market area or containing any element so imported) used in their production or manufacture is considered to be materials not imported into the Caribbean Community Market area or, as the case may be, into the Common Market area and containing no element so imported, that is to say—

   1.  

      (a)     materials or other things described in subregulation (1)(a) and (1)(b);

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      (b)     materials which, had they been imported into Saint Lucia in the state in which they were used in the production or manufacture of those goods, would have fallen to be treated under the provisions of regulation 4(1)(a) as grown, produced or manufactured in the Caribbean Community Market area or, as the case may be, in the Common Market area.

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   (3)   In any case in which there is insufficient information on which to determine whether or not any materials were imported into the Caribbean Community Market area or, as the case may be, in the Common Market area or contain any element so imported those materials are considered to have been so imported.

6.   Materials: determination of value

1.  

   (1)   Whichever is appropriate of the following provisions of this regulation shall have effect for determining the value of any materials imported into the Caribbean Community Market area or, as the case may be, in the Common Market area and used in the production or manufacture of any goods.

1.  

   (2)   Subject to the provisions of subregulation (4), the value of any such materials shall be taken to be the aggregate of the following amounts, that is to say—

   1.  

      (a)     the amount equivalent to the value attributed to those materials, on their last clearance for home use or for temporary admission, by the customs authorities in the Territory or State in which they were used in the production or manufacture of the goods concerned, less such portion of the cost of any transportation through any other part of the Caribbean Community Market area or, as the case may be, the Common Market area as may have been taken into account in arriving at the value attributed as aforesaid; and

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      (b)     in so far as it has not been taken into account in arriving at the value attributed as aforesaid, the amount equivalent to the cost of any insurance and freight on those materials (other than the cost of transport in the Caribbean Community Market area or, as the case may be, in the Common Market area).

1.  

   (3)   Subject to the provisions of subregulation (4), where it cannot be determined in accordance with subregulation (2), the value of any such materials shall be taken to be the amount equivalent to the purchase price paid on the earliest ascertainable sale of those materials in the Territory in the Caribbean Community Market area or, as the case may be, in the Common Market area in which they were used in the production or manufacture of the goods concerned.

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   (4)   Where, in determining the value of any materials under this regulation, it appears to the Comptroller—

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      (a)     on determination in accordance with subregulation (2), that the value attributed to those materials at the relevant time by any customs authorities was not arrived at by reference to a sale of those materials in the open market between buyer and seller independent of each other; or

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      (b)     on determination in accordance with subregulation (3), that the amount taken as the price paid on a purchase of those materials at the relevant time was not paid on such a sale thereof as aforesaid,

1.  

   for the value so attributed or, as the case may be, the purchase price so taken there shall be substituted the amount which, in the opinion of the Comptroller, would have been paid on a sale of those materials at the relevant time in the open market between buyer and seller independent of each other.

7.   Mixtures

1.  

   (1)   Despite the provisions of regulation 4, goods of any description shall be treated as not grown, produced or manufactured in the Caribbean Community Market area or, as the case may be, in the Common Market area if, being a mixture to which this regulation applies, any of the constituents admixed, on being separately imported into Saint Lucia, would fall to be treated under these Regulations as goods not grown, produced or manufactured in the Caribbean Community Market area or, as the case may be, in the Common Market area.

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   (2)   This regulation applies to any mixture, not being a group, set or assembly of separable articles, resulting from the admixing together of goods of the same description whose characteristics are not essentially different, being a mixture having, as such characteristics not essentially different from those of each of the constituents.

8.   Consignment

Goods shall be treated as consigned to Saint Lucia from a Territory in the Caribbean Community Market area or, as the case may be, in the Common Market area if they are shown to the satisfaction of the Comptroller to have been consigned direct to Saint Lucia from such a Territory in the Caribbean Community Market area or, as the case may be, in the Common Market area outside Saint Lucia.

9.   Natural Produce of the Sea

1.  

   (1)   In determining for the purposes of these Regulations where natural produce of the sea, or goods produced or manufactured therefrom at sea, are to be treated as produced or manufactured, anything done by or on board of a ship belonging to a country shall be treated as done in that country and any such produce of the sea or goods produced or manufactured therefrom at sea, if brought direct to Saint Lucia are to be considered to be consigned from that country.

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   (2)   For the purposes of this regulation and regulation 4(3)(f) a registered ship is considered to belong to the country in which it is registered.

10.   Proof of importers' statements

Where any question arises whether goods are to be treated as mentioned in regulation 3 hereof, the Comptroller may require the importer of the goods to furnish him or her in such form as he or she may require, proof of any statement made to him or her as to any fact necessary to determine that question, and if such proof is not furnished to his or her satisfaction, the question may be determined without regard to that statement.

PART 2
CARIBBEAN COMMUNITY ORIGIN OF GOODS REGULATIONS

11.   Interpretation

1.  

   (1)   In this Part—

“Act” means the Customs (Control and Management) Act;

“Chapter” and “Tariff headings” mean the Chapter and headings of the Customs Tariff appearing in Schedule 5 to the Customs Duties Act; (Amended by S.I. 29/1995)

“chemical transformation” means the forming of the molecule of the finished product by—

1.  

   (a)     the combination of 2 or more elements; or

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   (b)     any modification of the structure of the molecule of a compound with the exception of ionisation and the addition or removal of water of crystallisation;

“Community Territory” means any of the Member States of the Caribbean Community specified in Schedule 2;

“extra-regional materials” means materials imported from outside the Community or of undetermined origin;

“Less Developed Country” and “LDCs” mean the following Territories — Antigua and Barbuda, Belize, Dominica, Grenada, Montserrat, St. Kitts and Nevis, Saint Lucia and St. Vincent and the Grenadines;

“More Developed Country” and “MDCs” mean the following Territories—Barbados, Guyana, Jamaica Suriname and Trinidad and Tobago; (Amended by S.I. 5/1996)

“produced from materials of” and “produced from” mean the materials named or designated as the case may be must be used in the condition in which they are described. This does not preclude the use of the materials in an earlier stage of production;

“produced from materials not included in” means the materials which fall in the tariff headings named may not be used if they are imported from outside the Community or are of undetermined origin;

“produced from regional materials of” means the materials falling within the tariff headings or Chapters named may be used only if they qualify to be treated as of Community origin within the meaning of regulation 12. This does not preclude the use of regional materials in an earlier stage of production.

1.  

   (2)   In these Regulations any reference to the production of goods includes a reference to the getting of minerals and the taking of animals (including fish); and any reference to materials, except in regulation 12(5)(g), includes a reference to any raw materials, intermediate products, parts or components used in the process of production, repair, renovation or improvement of the goods.

1.  

   (3)   These Regulations shall apply for determining the eligibility of goods imported into Saint Lucia for a Community rate of duty (whether chargeable on the goods as such or in respect of any article contained in them as a part or ingredient) by reason of their having been grown, produced, manufactured, repaired, renovated or improved and consigned from a Community Territory unless the appropriate requirements of these Regulations are fulfilled in relation thereto.

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   (4)   

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      (a)     A Certificate of Origin in Form 1 of Schedule 3 and a commercial invoice are set out in Schedule 3.

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      (b)     Any entry for the importation into Saint Lucia of goods from a Community Territory shall be accompanied by a certificate of Origin in Form 1 of Schedule 3 together with the form of commercial invoice.

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      (c)     Any shipping bill for the export from Saint Lucia to a Community Territory shall be accompanied by a certificate of Origin in Form 1 of Schedule 3 together with the form of commercial invoice.

12.   Goods to be treated as grown, produced or manufactured within the Community

1.  

   (1)   Subject to the following provisions of these Regulations, goods shall be treated as having been grown or having been the produce of, or having been manufactured in a Community Territory, if—

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      (a)     they have been wholly produced within the Community; or

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      (b)     they have been produced within the Community wholly or partly from materials imported from outside the Community or of undetermined origin by a process which effects a substantial transformation characterised—

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         (i)     by the goods being classified in a tariff heading different from that in which any of those materials is classified, or

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         (ii)     in the case of the goods listed in Part A of Schedule 4, only by satisfying the conditions therefor specified in that Part.

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   (2)   In the case of the goods specified in Part B of Schedule 4 the conditions to be complied with shall be as set out in that Part with effect from the dates appearing against the respective goods in lieu of the conditions applicable prior to those dates in respect of each of those goods.

1.  

   (3)   For the purposes of subregulation (1)(a) or (1)(b), in ascertaining whether goods have undergone any operation or process of production or manufacture in the Community, no account shall be taken of any of the following whether or not there is a change of tariff heading—

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      (a)     operations to ensure the preservation of goods during transport and storage (ventilation, spreading out, drying, chilling, placing in salt, sulphur dioxide or other aqueous solution, removal of damaged parts, and like operations);

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      (b)     simple operations consisting of removal of dust, sifting or screening, sorting, grading, classifying, matching (including the making up of sets of articles), washing, painting and cutting up resulting in the mere reduction in size;

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      (c)   

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         (i)     changes of packing,

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         (ii)     simple placing in bottles, flasks, bags, cases, boxes, fixing on cards or boards and other simple packing operations;

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      (d)     affixing marks, labels or other like distinguishable signs on goods or their packing;

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      (e)     simple mixing of materials imported from outside the Community or of undetermined origin if the characteristics of the goods as a whole are not essentially different from the characteristics of the materials which have been mixed;

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      (f)     operations which consist solely of welding, soldering, fastening, riveting, bolting and like operations, or otherwise putting together of all finished parts or components to constitute a finished product.

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   (4)   For the purpose of subregulation (3)(f), in the expression “finished parts or components” refers to those articles which are imported into the Common Market in a form or condition which does not require any further fabrication, change in shape or form resulting in a change in identity or use or the application of permanent protective/decorative coating, for the purposes of incorporation in the finished product.

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   (5)   Goods of the following descriptions shall be considered to be wholly produced in the Community in accordance with subregulation (1)—

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      (a)     mineral products extracted from the ground within the Community;

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      (b)     vegetable products harvested within the Community;

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      (c)     live animals born and raised within the Community;

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      (d)     products obtained within the Community from live animals;

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      (e)     products obtained by hunting or fishing conducted within the Community;

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      (f)     marine products taken from the sea by a vessel of a Community Territory;

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      (g)     used articles fit only for the recovery of materials if they have been collected from users within the Community;

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      (h)     scrap and waste resulting from manufacturing operations within the Community;

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      (i)     goods produced within the Community exclusively from one or both of the following—

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         (i)     goods referred to in paragraphs (a) to (h),

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         (ii)     goods containing no materials imported from outside the Community or of undetermined origin, or containing those materials but which would not be regarded as such under regulation 15(2).

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   (6)   Wherever in subregulation (1) goods are required to be wholly produced, the use of small quantities of preservatives, vitamins, colouring and similar materials imported from outside the Community or of undetermined origin shall not affect their eligibility for Community treatment as wholly produced.

13.   Repair, renovation or improvement of goods

Goods which undergo a process of repair, renovation or improvement within the Community having been consigned for that purpose from Saint Lucia to a consignee in another Community Territory shall, on their return to Saint Lucia be treated for the purpose of re-importation only in like manner as goods which are of Community origin, if the goods are re-consigned directly to Saint Lucia and the value of materials imported from outside the Community or of undetermined origin which have been used in the process of repair, renovation or improvement does not exceed—

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   (a)     in the case where the goods have undergone the process of repair, renovation or improvement in a More Developed Country, 65% of cost of repair, renovation or improvement;

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   (b)     in the case where the goods have undergone the process of repair, renovation or improvement in a Less Developed Country, 80% of cost of repair, renovation or improvement.

14.   Permission for use of extra regional materials

Where the manufacturer of goods for which the qualifying condition for eligibility for a Community rate of duty is “wholly produced” or “produced from regional materials” is unable by reason of circumstances beyond his or her control to obtain supplies of the regional materials required to be used, he or she shall so inform the Minister responsible for Trade and Industry who may permit the use of extra-regional materials subject to such conditions as he or she may impose.

15.   Determination of origin of equipment and materials used in production

1.  

   (1)   Energy, fuel, plant, machinery and tools used in the production, repair, renovation or improvement of goods within the Community and materials used in the maintenance of such plant, machinery and tools, shall be regarded as wholly produced within the Community when determining the origin of these goods.

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   (2)   Where materials containing any element imported from outside the Community meet the conditions specified in regulation 12(1) those materials shall be regarded as containing no such element.

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   (3)   In any case in which there is insufficient information on which to determine whether or not any materials were imported into the Community those materials are considered to have been so imported.

16.   Materials, Determination of Value

The value of any materials imported into the Community and used in the production or manufacture of any goods shall be the Customs value determined in accordance with Schedule 2 of the Customs (Control and Management) Act less the amount of any transport costs incurred in transit through other Member States.

17.   Export Price of Goods

The export price of any goods produced or manufactured in and exported from a Member State shall be the value accepted for the purpose by the Customs Authority in the exporting Member State, but shall not include any transport and insurance costs incurred after the exportation of the goods.

18.   Treatment of Packing

Except in those cases provided under section 69 of the Customs (Control and Management) Act where goods are to be treated separately from their packing, packing of any sort shall be considered as forming a whole with the goods for the purposes only of the application of the percentage value-added condition. No part of any packing required for the transport or storage of goods shall not be considered as having been imported from outside the Community when determining the origin of the goods as a whole.

19.   Consignment

Goods shall be treated as consigned to Saint Lucia from a Community Territory if they are shown to the satisfaction of the Comptroller to having been consigned direct to Saint Lucia from such a Community Territory.

20.   Unit of Qualification

1.  

   (1)   In determining for the purposes of regulation 12, whether goods are eligible for Community area treatment, each article in a consignment shall be considered separately.

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   (2)   For the purposes of subregulation (1)—

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      (a)     where the Harmonised Commodity Description and Coding System (HS) specifies that a group, set or assembly of articles is to be classified within a single heading, such a group, set or assembly shall be treated as one article;

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      (b)     tools, parts and accessories which are imported with an article, and the price of which is included in that article or for which no separate charge is made, shall be considered as forming a whole with the article, if they constitute the standard equipment customarily included on the sale of articles of that kind;

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      (c)     despite the provisions of subregulation (2), goods shall be treated as a single article provided they are so treated for purposes of assessing Customs duties;

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      (d)     where an unassembled or disassembled article is imported in more than one consignment because it is not feasible for transport or production reasons to import it in a single consignment such article, if the importer so requests shall be treated as one article.

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   (3)   In determining for the purposes of these Regulations where natural produce of the sea, or goods produced or manufactured, therefrom at sea, are to be treated as produced or manufactured, anything done by or on board of a ship belonging to a Community Territory, shall be treated as done in that Community Territory and any such produce of the sea or goods produced or manufactured therefrom at sea, if brought direct to Saint Lucia are to be deemed to be consigned from that Community Territory.

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   (4)   For the purpose of these Regulations a vessel shall be treated as a vessel of a Member State only if—

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      (a)     it is registered in a Member State;

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      (b)     it carries a complement (inclusive of the Master thereof) of which not less than ³/₄ are nationals of Member States; and

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      (c)     it is majority owned and operated by—

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         (i)     nationals of Member States,

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         (ii)     a Government of a Member State, or

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         (iii)     a statutory corporation of a Member State.

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   In this paragraph nationals of Member States shall have the same meaning as in paragraph 6 of Article 35 of the Annex to the Treaty.

21.   Proof of importer's statements

Where any question arises whether goods are to be treated as mentioned in regulation 11(3), the Comptroller may require the importer of the goods to furnish him or her, in such form as he or she may require proof of any statement made to him or her as to any fact necessary to determine that question, and if such proof is not furnished to his or her satisfaction, the question may be determined without regard to that statement.