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Schedule 3

(Section 21)

EXEMPT IMPORTS

The following imports of goods are specified as exempt imports for the purposes of section 21 of this Act —

1. Goods or services imported by a person where a supply of the goods or services to the person in Saint Lucia would be exempt or zero rated.

2. (1) Imported goods, including packing containers, that were exported and thereafter returned to or brought back by the exporter or any other party, without having been subjected to any process of manufacture or adaptation and without a permanent change of ownership, but not including goods if at the time of export —

(a) the supply of the goods was charged with the tax at the rate of 0% under section 16; or

(b) the supply of goods was made before the commencement date of the tax and that supply would have been charged with tax at the rate of 0% under section 16, if the supply had taken place on or after the commencement date.

(2) Goods replaced under warranty where the warranty persists and the value of the warranty was included in the custom value on which duty was paid on the goods requiring replacement.

(Substituted by S.I. 109/2015)

3. Goods (including packing containers) produced or manufactured in Saint Lucia, exported from Saint Lucia and thereafter returned to or brought back by the exporter or any other party, without having been subjected to any process of manufacture or adaptation, but not including goods if at the time of export —

(a) the supply of the goods was charged with tax at the rate of 0% under section 16; or

(b) the supply of those goods was made before the commencement date of tax and that supply would have been charged with tax at the rate of 0% under section 16, if the supply had taken place on or after the commencement date.

4. The personal effects of a passenger, carried in his or her baggage or on his or her person which he or she might reasonably be expected to carry with him or her for his or her own regular and private use, which are so declared and passed as such by a Customs officer at the port of entry and which in the case of a passenger 18 years old or older may include —

(a) wine or spirits not exceeding one quart;

(b) tobacco not exceeding half a pound;

(d) cigarettes not exceeding 200 in number.

5. Goods belonging to a passenger which accompany the passenger and which were acquired by him abroad for his personal or household use or as souvenirs or gifts which the Comptroller of Customs is satisfied are not for sale provided that this does not apply to —

(a) goods exceeding $250 in value;

(b) goods contained in passengers' baggage;

(d) arms and ammunition (except where carried by a member of an armed force entitled to carry such arms on his person).

6. An unconditional gift of —

(a) goods, to the State, that are not for resale, if the Comptroller of Customs and the Comptroller have written notification from the Ministry responsible for finance before entry, that the goods are an unconditional gift subject to exemption under this Schedule; and

(b) services to the State, if the Comptroller of Customs and the Comptroller have written notification from the Ministry responsible for finance before provision of the services are made.

(Substituted by S.I. 109/2015)

7. An unconditional gift of goods to an approved charitable organisation, other than for the purposes of resale if the Comptroller of Customs has written notification from the Minister before entry, that the goods are an unconditional gift subject to exemption under this Schedule. (Substituted by Act 15 of 2013)

8. An import of —

(a) the remains (including its receptacle) of a citizen of Saint Lucia or a person resident in Saint Lucia, who has died abroad; or

(b) the personal effects (not including merchandise) of a citizen of Saint Lucia or a person resident in Saint Lucia, who has died abroad.

9. Household goods and personal effects, determined as such by the Comptroller of Customs, which accompany a passenger or which are imported by a passenger within 3 months before or after the arrival of the passenger or within such further period as the Comptroller of Customs deems reasonable, that are for the passenger's personal use and not for sale or exchange and are declared to have been in the use and possession of the passenger for at least one year.

10. Used implements, instruments and tools of profession, trade, occupation or employment of a passenger, determined as such by the Comptroller of Customs in consultation with the returning national, which accompany that passenger, or imported by that passenger within 3 months before or after the arrival of the passenger or within such further period as the Comptroller of Customs may allow, which are not intended for sale or exchange and which are declared to have been in the use and possession of that passenger for a period of at least one year.

11. Goods which are shipped or conveyed to Saint Lucia for transshipment or conveyance to any other country.

12. Goods imported by nationals returning home for permanent residence in the following categories —

(a) household and personal effects, determined as such by the Comptroller of Customs whether used or new, which accompany the returning national or imported by that returning national within 3 months before or after the arrival of the returning national or within such further period as the Comptroller of Customs may allow, adequate to furnish his or her family residence and which are not intended for sale or exchange;

(b) one motor vehicle with a customs value of not more than US$30,000 free of customs duty per family of a returning national whether the motor vehicle is used or new, which accompanies the returning national, arrives or imported by the returning national within 3 months before or after the arrival of the returning national or within such further period as the Comptroller of Customs may allow, which is not intended for sale or exchange within 3 years of importation;
1. (i) where the customs value of a motor vehicle imported under paragraph (b) exceeds US$30,000 the excess customs duty shall be paid by the importer;
1. (ii) a vehicle imported under paragraph (i) shall not be sold, exchanged or disposed of within 3 years from the date of importation;
1. (iii) where a vehicle imported under paragraph (b) is disposed of contrary to paragraph (ii), the returning national shall pay the full duties payable on a prorata basis based upon the cost of the vehicle at the time of importation;

(Substituted by Act 15 of 2013)

(c) implements, instruments and tools of profession, trade or occupation (not including plant, machinery and heavy equipment), determined as such by the Comptroller of Customs in consultation with the returning national, of a retuning national,

where a “returning national” is either (i) a citizen of Saint Lucia or (ii) an alien spouse of a citizen of Saint Lucia, who is 18 years and above, returning to Saint Lucia to settle after a minimum of 10 years residence abroad and provided that —

(i) a returning national who, during the 10 year period immediately preceding his or her return to Saint Lucia as a returning national has visited or stayed in Saint Lucia for a continuous period of more than 6 months on more than 2 occasions shall not qualify for the exemption,

(ii) no person shall benefit from the exemption on more than one occasion,

(iii) a returning national who is accorded the exemption who, during the 3 year period immediately following his return to Saint Lucia returns abroad and resides outside Saint Lucia for a continuous period exceeding 3 months loses his or her privileges and is liable to pay all of the tax waived for him or her under this exemption.

13. Containers temporarily imported under Customs Tariff Heading 8609.00.

14. Cups, medals, shields and similar trophies not being articles of general utility proved to the satisfaction of the Comptroller of Customs to be specially imported for bestowal as honorary distinctions or prizes or when won abroad, or sent by donors resident abroad provided that the articles are not imported or stocked for purposes of trade.

15. Newspapers, trade catalogues and advertising matter and patterns and samples of no commercial value.

16. Goods and services imported during a threatened disaster alert or after a disaster emergency where the authorised signatories of the Office of the National Emergency Management Organisation (NEMO) or the Cabinet Secretary certifies that those goods are urgently required for dealing with the threat or emergency. These goods are not for resale.

17. Currency notes and coins imported under the Eastern Caribbean Central Bank Agreement Act.

18. Imports of goods by —

(a) a person to the extent provided under the Diplomatic Immunities and Privileges Act, an international or regional treaty or convention having force of law in Saint Lucia, or the recognised principles of international law;

(b) a diplomatic or consular mission of a foreign country established in Saint Lucia, relating to transactions concluded for the official purposes of such mission; or

(c) an organisation or government to the extent provided under a technical assistance or humanitarian assistance agreement entered into with the Government of Saint Lucia.

(Amended by Act 15 of 2013)

19. The Comptroller may exempt from tax, capital goods imported, if the following conditions are satisfied before the importation —

(a) the importer is a registered person under section 12(5);

(b) the importer has a valid licence under the —
1. (i) Fiscal Incentives Act;
1. (ii) Special Development Areas Act; or
1. (iii) Tourism Incentives Act;

(Substituted by Act 15 of 2013)

(d) the Minister of Finance approves of a Master List of the capital goods eligible for exemption;

(e) the goods are consigned directly to the approved importer;

(f) the capital goods eligible for exemption are goods to be used in a taxable activity and goods that qualify under section 31;

(g) the importer whose investment has been approved under paragraph (b) above has filed all required returns and paid all taxes due under all tax Acts;

(h) the importer agrees to pay the amount of tax otherwise payable on the import of the capital goods if —
1. (i) the importer violates the terms of the licence agreement,
1. (ii) the importer's registration is cancelled as a result of the expiration of the licence, or
1. (iii) the registration is cancelled in accordance with the provisions of this Act.

20. (1) Personal items, food, clothing, toys and other household consumables, contained in barrels and imported during the period commencing from the 1st day of November, 2023 and terminating on the 29th day of February, 2024.

(2) The exemption under subparagraph (1) —

(a) applies to items with a total value not exceeding EC$3,000.00 for each barrel;

(b) is limited to a maximum of two barrels for each household;

(d) does not apply to items for commercial use.

(Inserted by S.I. 145/2012, 77/2013, terminated on 31 January 2014 and inserted by S.I. 117/2014, affirmed by S.I. 6/2015, terminated on 15 February 2015, amended by S.I. 109/2015 and terminated on 15 February 2016, amended by S.I. 102/2016 and terminated on 15 February 2017, amended by S.I. 121/2017 and terminated on 31 January 2018, amended by S.I. 118/2018 and terminated on 31 January 2019, amended by S.I. 156/2019 and terminated on 31 January 2020, amended by S.I. 92/2020 and terminating on 31 January 2021 and substituted by S.I. 45D/2021, S.I. 204/2021, S.I. 19/2022, S.I. 152/2022 and S.I. 159/2023)

(Amended by S.I. 145/2012, 158/2012, 77/2013)

21. Goods such as hosts, wines, incense and candles imported solely for use during religious services by a registered institution of religious worship. (Inserted by Act 15 of 2013 and substituted by S.I. 109/2015)

23. An import of goods and services by the St. Lucia Association for Persons with Developmental Disabilities Inc. and The Child Development and Guidance Centre Inc. (Inserted by S.I. 74/2017)

24. An import of alter supplies by the Roman Catholic Church in 2013. (Inserted by S.I. 118/2018)

25. The import of goods or services for the Hewanorra International Airport Redevelopment Project for a period of 4 years and one month commencing from the 1^st day of June, 2018 and terminating on the 30^th day of June, 2022. (Inserted by S.I. 103/2019)

26. The import of goods or services for the Road Improvement and Maintenance Programme – Phase IV for the period commencing from the 31^st day of May, 2019 and terminating on the 12^th day of November, 2021. (Inserted by S.I. 174/2019)

27. (1) An import of toys, food supplies and care packages by a member of the House of Assembly, for the benefit of children, the vulnerable and needy persons in the constituency of the member of the House of Assembly.

(2) The exemption under subparagraph (1) applies to items imported during the period commencing from the 1st day of November, 2023 and terminating on the 31st day of January, 2024.

(Inserted by S.I. 92/2023 and substituted by S.I. 159/2023)

28. The import of, for a period of 2 years commencing from the 2^nd day of August, 2023 and ending on the 1^st day of August, 2025, medical equipment for basic or advance diagnosis, whether for purchase or lease for —