(1) All wreck, being foreign goods brought or coming into Saint Lucia shall be subject to the same duties as those to which such goods would be subject if they were imported into Saint Lucia.
(2) If any question arises as to the origin of any goods referred to in subsection (1), the goods shall be deemed to be the produce of such country as the Comptroller may on investigation determine.
(3) The Comptroller shall permit—
(a) all goods, wares or merchandise saved from any vessel stranded or wrecked on the homeward voyage of the vessel to be forwarded to the port of its original destination; and
(b) all goods, wares or merchandise saved from any vessel stranded or wrecked on the outward voyage of the vessel to be returned to the port at which the goods were shipped, but the Comptroller shall take security for the due protection of the Consolidated Fund in respect of those goods.