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2023 Laws not yet authenticated through a Commencement Order

Revised Laws of Saint Lucia (2023)

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Schedule 4

(Section 2)

Member States

(a) Antigua and Barbuda

(b) Barbados

(c) Belize

(d) Commonwealth of Dominica

(e) Grenada

(f) Guyana

(g) Jamaica

(h) Saint Christopher and Nevis

(i) Saint Vincent and the Grenadines

(j) Suriname

(k) Trinidad and Tobago

2. Interpretation

3. Power to amend Schedule and declare approved premises

4. Duty-Free shop operator's licence

5. Duty-Free shop operator's agency permit

6. Duty-Free shop licence

7. Time limit for application for renewal

8. Refusal to grant or renew licence or permit

8A. Rights of a national of a member State

9. Cancellation of licence or permit

10. Right of Appeal

11. Bond may be required

12. Operational charge

13. Display centres

14. Submission of returns

15. Duty-Free shop as private warehouse

16. Comptroller may issue directions

17. Application of Customs (control and management) act

18. Sale of approved goods and consumables

19. Deposit of approved goods

20. Conditions applicable to sale of approved goods and consumables

21. Restricted Goods

23. False advertisement

24. Failure to carry out directions

25. Infringement of conditions

26. Refusal to give explanation

27. False declaration

28. Evading provisions relating to approved goods and consumables

29. Failure to make returns

30. Penalty recoverable from bond

31. Prosecutions for offences

32. Provision for mitigation of severity of law

33. Comptroller may mitigate penalty

34. Regulations

PART 1 PRELIMINARY

2. Interpretation

3. Power to amend Schedule and declare approved premises

6. Duty-Free shop licence

7. Time limit for application for renewal

8. Refusal to grant or renew licence or permit

8A. Rights of a national of a member State

9. Cancellation of licence or permit

10. Right of Appeal

11. Bond may be required

12. Operational charge

13. Display centres

14. Submission of returns

PART 2 WAREHOUSING

15. Duty-Free shop as private warehouse

16. Comptroller may issue directions

17. Application of Customs (control and management) act

PART 3 DUTY-FREE SHOPPING SYSTEM

18. Sale of approved goods and consumables

19. Deposit of approved goods

20. Conditions applicable to sale of approved goods and consumables

21. Restricted Goods

PART 4 OFFENCES AND PENALTIES

23. False advertisement

24. Failure to carry out directions

25. Infringement of conditions

26. Refusal to give explanation

27. False declaration

28. Evading provisions relating to approved goods and consumables

29. Failure to make returns

30. Penalty recoverable from bond

31. Prosecutions for offences

32. Provision for mitigation of severity of law

33. Comptroller may mitigate penalty

34. Regulations

PART 1 APPROVED GOODS

PART 2 CONSUMABLES

SUBSIDIARY LEGISLATION

Tourist (Duty-Free Shopping System) Orders – Section 3 (Statutory Instruments 80/1996, 5/2006, 21/2006, 22/2006, 23/2006, 24/2006, 128/2006, 174/2006, 7/2015, 32/2015, 57/2015, 96/2015, 72/2016, 5/2017, 6/2017, 51/2017, 91/2017, 92/2017 and 48/2018)

2. Declaration of approved premises