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.