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ORGANISATION OF EASTERN CARIBBEAN STATES ACT
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ARTICLE 7: REVENUE DUTIES AND INTERNAL TAXATION
2023 Laws not yet authenticated through a Commencement Order

Revised Laws of Saint Lucia (2023)

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ARTICLE 7:   REVENUE DUTIES AND INTERNAL TAXATION

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    7.1   Protocol Member States shall not —

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      (a)     apply directly or indirectly to imported goods any fiscal charges in excess of those applied directly or indirectly to like domestic goods, nor otherwise apply such charges so as to afford effective protection to like domestic goods; or

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      (b)     apply fiscal charges to imported goods of a kind which they do not produce, or which they do not produce in substantial quantities, in such a way as to afford effective protection to the domestic production of goods of a different kind which are substitutable for the imported goods, which enter into direct competition with them and which do not bear, directly or indirectly, in the country of importation, fiscal charges of equivalent incidence.

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    7.2   A Protocol Member State shall notify the Economic Affairs Council of all fiscal charges applied by it where, although the rates of charge, or the conditions governing the imposition of collection of the charge, are not identical in relation to the imported goods, and to the like domestic goods, the Protocol Member State applying the charge considers that the charge is, or has been, consistent with sub-paragraph (a) of paragraph 1 of this Article. Each Protocol Member State shall, at the request of any other Protocol Member State, supply information about the application of paragraph 1 of this Article.

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    7.3   For the purposes of this Article —

“fiscal charges” means revenue duties, internal taxes and other internal charges on goods;

“revenue duties” means customs duties and other similar charges applied primarily for the purpose of raising revenue; and

“imported goods” means goods which are accepted as being eligible for Economic Union Area tariff treatment in accordance with Article 5.

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