Revised Laws of Saint Lucia (2022)

Schedule 1

(Sections 4(18), 16(1)-(2) and 19(8))

ZERO RATED SUPPLIES

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   1.   In this Schedule —

“educational supplies” means a supply of printed material, as defined under Customs Tariff Heading 49.01 – 49.05; (Inserted by S.I. 156/2019)

“export country” means any country other than Saint Lucia and includes any place which is not situated in Saint Lucia, but does not include a specific country or territory that the Minister by Order published in the Gazette designates as one that is not an export country;

“exported from Saint Lucia”, in relation to any movable goods supplied by a registered person under a sale or a credit agreement, means, subject to paragraph 4 of this Schedule —

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   (a)     consigned or delivered by the registered person to the recipient at an address in an export country as evidenced by documentary proof acceptable to the Comptroller; or

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   (b)     delivered by the registered person to the owner or charterer of a foreign-going aircraft or foreign-going vessel when such aircraft or vessel is going to a destination in an export country and such goods are for use or consumption in such aircraft or vessel, as the case may be;

“fuel” means the goods described under the following Customs Tariff Headings —

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   (a)     2710.11.30;

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   (b)     2710.19.10;

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   (c)     2710.19.20;

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   (d)     2710.19.40;

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   (e)     2711.11.00;

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   (f)     2711.19.11;

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   (g)     2711.19.12;

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   (h)     2711.19.13 and

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   (i)     2711.19.14.

(Substituted by Act 10 of 2012 and by Act 15 of 2013)

“funeral home” means —

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   (a)     a company incorporated or registered under the Companies Act; or

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   (b)     a business registered under the Registration of Business Names Act,

that engages in business transactions for the burial or cremation of a deceased person;

(Inserted by S.I. 174/2019)

“funeral package” means a bundle of goods and services provided by a funeral home for the burial or cremation of a deceased person that comprises —

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   (a)     collecting, storing, preparing and embalming the body;

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   (b)     a coffin or casket;

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   (c)     providing —

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      (i)     hearse services,

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      (ii)     leaflets, corsages and photo badges,

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      (iii)     facilities for viewing the body prior to the funeral,

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      (iv)     cremation services, and

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      (v)     chapel services.

(Inserted by S.I. 174/2019)

ZERO RATED SUPPLY OF GOODS AND SERVICES

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   2.   (1)   The following supply of goods are zero rated for the purposes of section 16 of the Act —

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      (a)     a supply of goods where the supplier has entered the goods for export, under the Customs (Control and Management) Act, and the goods have been exported from Saint Lucia by the supplier;

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      (b)     a supply of goods where the Comptroller is satisfied that the goods have been exported from Saint Lucia by the supplier without having been used in Saint Lucia after the supply was entered except as necessary for or incidental to, the export of the goods;

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      (c)     a supply of goods to a warehouse under Part 7 of the Customs (Control and Management) Act or to a licensed duty free shop under the Tourist (Duty-Free Shopping System) Act or to a destination within a free zone under the Free Zone Act;

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      (d)     a supply of goods where the supplier is a licensed duty-free shop operator under the Tourist (Duty-Free Shopping System) Act who obtains and produces evidence satisfactory to the Comptroller of Customs that the conditions specified in section 20 of the Tourist (Duty-Free Shopping System) Actin respect of the goods have been complied with;

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      (e)     a supply of goods where the goods are not situated in Saint Lucia at the time of supply and are not to be entered into Saint Lucia for home consumption under the Customs (Control and Management) Act by the supplier of the goods;

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      (f)     a supply of goods under a rental agreement, charter party, or agreement for chartering, where the goods are used exclusively in an export country;

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      (g)     a supply of live animals other than domesticated animals generally held as pets;

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      (h)     a supply of fuel;

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      (i)     a supply by a registered person to another registered person of a taxable activity, or part of a taxable activity, as a going concern, if —

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         (i)     sections 4(2) and 14(13) are satisfied, and

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         (ii)     a notice in writing signed by the transferor and transferee and containing the details of the supply is furnished to the Comptroller within 21 calendar days after the supply takes place;

(j)     0401.10.00     Fresh milk of a fat content, by weight, not exceeding 1%

     0401.20.00     Fresh milk of a fat content, by weight, exceeding 1% but not exceeding 6%

     0401.30.00     Fresh milk of a fat content, by weight, exceeding 6%

     0402.10.00     Powdered milk of a fat content, by weight not exceeding 1.5%

     0402.21.00     Powdered milk of a fat content, by weight exceeding 1.5%: not containing added sugar or other sweetening matter

     0402.29.00     Other Powdered milk of a fat content, by weight exceeding 1.5%

     0402.91.00     Evaporated milk

     0407.00.30     Fresh Eggs (other than hatching eggs)

     1006.10.90     Rice in the husk (Other than for sowing)

     1006.20.10     White Rice, in Packages for Retail Sale

     1006.20.20     Other White Rice

     1006.20.30     Parboiled Rice, in Packages for Retail Sale

     1006.20.40     Other Parboiled Rice

     1006.30.10     Semi-milled White Rice in Packages of not more than 10 kg

     1006.30.20     Other Semi-milled White Rice

     1006.30.30     Semi-milled Parboiled Rice in Packages of not more than 10 kg

     1006.30.40     Other Semi-milled Parboiled Rice

     1006.30.50     Wholly Milled White Rice, in Packages of not more than 10 kg

     1006.30.60     Other Wholly Milled White Rice

     1006.30.70     Wholly Milled Parboiled Rice, in Packages of not more than 10 kg

     1006.30.80     Other Wholly Milled Parboiled Rice

     1006.40.10     Broken Rice in Packages for Retail Sale

     1006.40.90     Other Broken Rice

     1101.00.10     Flour of Durum Wheat

     1101.00.90     Other Flour

     1701.11.10     Cane Sugar (For retail sale in packages of not more than 10 kgs)

     1701.11.19     Other Cane Sugar

     1701.99.90     Other

     1901.10.00     Preparations for infant use, put up for retail sale

     1902.19.0     Uncooked pasta, not stuffed or otherwise prepared;

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   (Substituted by S.I. 65/2014)

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   (k)     a supply of the following agricultural inputs approved for use in agriculture by the Minister responsible for agriculture —

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      (i)     ventilated boxes specifically designed for use in transporting unprocessed agricultural products,

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      (ii)     animal feed, other than food for domesticated animals generally held as pets.

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   (Substituted by Act 10 of 2012, by Act 15 of 2013)

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   (l)     a supply of goods that forms part of a funeral package provided by a funeral home. (Inserted by S.I. 174/2019)

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   2   (2)   The following supply of services are zero rated for the purposes of section 16 of the Act —

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      (a)     a supply of services directly in connection with land, or any improvement thereto, situated outside Saint Lucia;

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      (b)     a supply of services directly to a non-resident who is not a registered person, otherwise than through an agent or other person comprising the storage, repair, maintenance, cleaning, management, or arranging the provision of a container temporarily imported under the special regime for temporary imports specified in the Customs (Control and Management) Act or the arranging of such services;

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      (c)     a supply of services by a non-resident person to a business operating in an area designated as a free zone area under the Free Zone Act;

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      (d)     a supply to a telecommunication carrier not conducting business in Saint Lucia that involves the transmission of calls and other telecommunications services through Saint Lucia that have their origin and destination outside Saint Lucia, but are not for the consumption or use of persons in Saint Lucia, but if the telecommunication carrier charges an interconnection fee for providing this service then the interconnection fee shall be taxable;

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      (Substituted by Act 10 of 2012)

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      (e)     a supply of water and sewerage provided by the Saint Lucia Water and Sewerage Company;

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      (f)     a supply of electrical energy provided by Saint Lucia Electricity Services Limited; (Amended by S.I. 156/2019)

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      (g)     a supply of the service of printing of educational supplies. (Inserted by S.I. 156/2019)

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      (h)     a supply of a service that forms part of a funeral package provided by a funeral home; (Inserted by S.I. 174/2019)

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      (i)     a supply of a service directly related to the reconnection of water provided by the Water and Sewerage Company Incorporated (WASCO); (Inserted by S.I. 174/2019)

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      (j)     a supply of a service directly related to the reconnection of electrical energy provided by the Saint Lucia Electricity Services Company Limited; (Inserted by S.I. 174/2019)

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      (k)     a supply of a service under the contract agreement between the Saint Lucia Air and Sea Ports Authority and the Overseas Engineering and Construction Co., LTDA S.A. (OECC) for the Hewanorra International Airport Redevelopment Project; (Inserted by S.I. 174/2019)

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      (l)     a supply of a service under the contract agreement between the Government of Saint Lucia and the Overseas Engineering and Construction Co., LTDA S.A. (OECC) for the Road Improvement and Maintenance Programme – Phase IV. (Inserted by S.I. 174/2019)

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      (m)     a supply of a service by Hazama And Corporation and Nippon Koei Co., Ltd., except a supply of a service by a sub-contractor, with respect to the Project for Reconstruction of Bridges in the Cul-De-Sac Basin. (Inserted by S.I. 204/2021)

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   3.   (1)   A supply of goods shall not be considered to be exported from Saint Lucia unless —

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      (a)     immediately before being put on board the exporting ship or aircraft, as the case may be, the goods are produced to the Comptroller of Customs for examination;

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      (b)     upon demand by the Comptroller of Customs such samples of the goods as he may require for testing or any other purpose are made available;

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      (c)     the master or commander of the exporting ship or aircraft, or such other person as the master or commander may authorise for the purpose, certifies on the document on which the goods are entered that the goods have been received on board; and

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      (d)     particulars of the goods are included in the cargo manifest of the ship or aircraft.

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   (2)   A supply of goods shall not be considered to be exported from Saint Lucia if the supply has been or will be re-imported to Saint Lucia by the supplier.