Revised Laws of Saint Lucia (2021)

3.   Tariffs

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   (1)   Any resolution or order passed or made under sections 17, 18 and 19 of the principal Act may impose different rates of import duty upon—

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      (a)     goods which are shown to the satisfaction of the Comptroller, to have been—

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         (i)     of Caribbean Community Market area origin or, as the case may be, of Common Market area origin,

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         (ii)     consigned from a part of a territory set out in Schedule 3 to the principal Act, and either to have been the produce of or to have been manufactured within a territory set out in Schedule 1 to the principal Act; and

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      (b)     goods not shown to the satisfaction of the Comptroller to be goods consigned or produced as in paragraph (a).

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   (2)   Duties imposed upon goods consigned or produced as in subsection (1)(a) shall be distinguished in the resolution or order as duties imposed under the preferential tariff, and duties imposed upon goods within the meaning of subsection (1)(b) shall be distinguished as duties imposed under the general tariff.