Revised Laws of Saint Lucia (2021)

5.   Regulations for determining origin and place of consignment of goods

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   (1)   The Governor General may by regulations make provision as to the cases in which, in determining eligibility for any Caribbean Common Market rate of duty or Common Market rate of duty, goods are or are not to be treated as of Association area origin or, as the case may be, of Common Market area origin, as to the time by reference to which, in determining eligibility as aforesaid, the question whether goods are to be so treated is to be decided, and as to the evidence which is to be required or is to be sufficient for the purpose of showing that goods are or are not to be so treated.

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   (2)   Subject to the provisions of any regulations under this section, where, in connection with eligibility for a Caribbean Common Market rate of duty or a Common Market rate of duty, any question arises whether goods are of Caribbean Community Market area origin or, as the case may be, Common Market area origin, the Comptroller may require the importer of the goods to furnish to 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.

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   (3)   Regulations under this section may make different provisions for different purposes and in relation to goods of different descriptions.

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   (4)   For the avoidance of doubt it is hereby declared that regulations under this section may make provision for determining in what cases produce of the sea, or goods produced or manufactured therefrom at sea, are to be treated as of Caribbean Community Market area origin or Common Market area origin.