Revised Laws of Saint Lucia (2022)

• 1.   Short title

• 2.   Interpretation

• 3.   Time of importation and exportation

• 4.   Comptroller of Customs

• 5.   Delegation and appointment by the Comptroller

• 6.   Obligation of secrecy

• 7.   Times of attendance of officers

• 8.   Assistance to be rendered by the police

• 9.   Officers not to be interested in certain vessels, aircraft or merchandise

• 10.   Directions

• 11.   Application to Government vessels and aircraft

• 12.   Appointment of customs ports

• 13.   Approved wharves

• 14.   Customs airports

• 15.   Customs areas

• 16.   Examination stations

• 17.   Transit sheds

• 18.   Agents

• 19.   Control of movement of uncleared goods

• 20.   Control of pleasure craft

• 21.   Procedure on arrival of vessels

• 22.   Procedure on arrival of aircraft

• 23.   Power to make regulations for arriving vessels and aircraft and the unloading of imported goods

• 24.   Notification of arrival of vessels

• 25.   Report inwards

• 26.   Entry of goods on importation

• 27.   Entry by bill of sight

• 28.   Removal of uncleared goods to a customs warehouse

• 29.   Importation of goods by post

• 30.   Control of movement of uncleared goods within or between port or airport and other places

• 31.   Control of movement of goods to and from inland clearance depot

• 32.   Goods improperly imported

• 33.   Power to make regulations as to the loading of goods and departing vessels and aircraft

• 34.   Entry of goods for exportation

• 35.   Entry outwards of vessels

• 36.   Stores

• 37.   Clearance

• 38.   Power to refuse or demand return of clearance

• 39.   Security for exportation of goods

• 40.   Offences in relation to exportation

• 41.   Exportation of prohibited or restricted goods

• 42.   Power to require information regarding goods of community origin

• 43.   Definition of coasting trade

• 44.   Power to make Regulations as to coasting trade

• 45.   Limits on coasting trade

• 46.   Clearance of coasting vessels and aircraft

• 47.   Cargo book

• 48.   Examination of goods in coasting vessels

• 49.   Offences in relation to carriage of goods coastwise

• 50.   Power to make regulations relating to small craft

• 51.   Approval of warehouses

• 52.   Power to make Regulations as to warehouses and warehoused goods

• 53.   Goods not to be warehoused on importation

• 54.   Production of goods in warehouse

• 55.   Occupier to inspect and show goods for sale

• 56.   Entry, marking, etc. of goods for warehousing

• 57.   Re-entry of goods entered for warehousing

• 58.   Operations on warehoused goods

• 59.   Deficiency in warehoused goods

• 60.   Removal of warehoused goods

• 61.   Duty chargeable on warehoused goods

• 62.   Removal of warehoused goods without payment of duty

• 63.   Provisions as to goods to be deposited in a customs warehouse

• 64.   Offences in relation to warehouses and warehoused goods

• 65.   Time at which duty chargeable and payable

• 66.   Goods to be warehoused without payment of duty

• 67.   Relief from duty of goods entered for transit or transhipment

• 68.   Calculation of duty chargeable

• 69.   Special provisions

• 70.   Reliefs from duty on re-imported goods

• 71.   Abatement of duty

• 72.   Goods imported only temporarily for re-exportation

• 73.   Goods imported other than as cargo, stores, or baggage

• 74.   Personal reliefs and power to make Regulations

• 75.   Relief from duty on re-imported goods locally produced

• 76.   Power of Cabinet to refund duty

• 77.   Recovery of amounts due

• 78.   Valuation

• 79.   Extent of drawback

• 80.   Claims for drawback

• 81.   Drawback on goods destroyed or damaged after shipment

• 82.   Offences in relation to drawback

• 83.   Refund where duty paid on goods imported which are exported after undergoing a process of manufacture

• 84.   General provisions

• 85.   Prohibition on carriage of spirits, tobacco

• 86.   Customs control of persons entering or leaving Saint Lucia

• 87.   Right to access

• 88.   Power of boarding

• 89.   Power to station officer on vessel

• 90.   Power to patrol and moor

• 91.   Power to examine and take account of goods

• 92.   Power to require provision of facilities

• 93.   Power to take samples

• 94.   Power to search premises

• 95.   Power to search vehicles

• 96.   Power to search persons

• 97.   Power to arrest

• 98.   Power to carry and use firearms

• 99.   Power to summon vessels

• 100.   Power to pay rewards

• 101.   Power to require attendance

• 102.   Power to require information and the production of evidence

• 103.   Power to require security

• 104.   Unlawful assumption of character of Comptroller or officer

• 105.   Bribery and collusion

• 106.   Offences against officers

• 107.   Carrying away officers

• 108.   Interfering with customs vessels

• 109.   Signalling to smugglers

• 110.   Communicating with arriving vessels

• 111.   Offering goods for sale as smuggled goods

• 112.   Special penalty where offender armed or disguised

• 113.   Untrue declarations

• 114.   Counterfeiting documents

• 115.   False scales

• 116.   Fraudulent evasion

• 117.   Removing locks, seals or marks

• 118.   Penalty for violation of customs law not expressly provided for

• 118A.    Computer fraud and related offences

• 119.   Institution of proceedings

• 120.   Time limit on proceedings

• 121.   Place of trial

• 122.   Persons who may conduct proceedings

• 123.   Service of process

• 124.   Incidental provisions

• 125.   Power to compound offences and mitigate penalties

• 126.   Proof of certain documents

• 127.   Proof of certain matters other than documents

• 128.   Detention of persons about to leave Saint Lucia

• 129.   Actions against officers

• 130.   Detention, seizure and condemnation of goods

• 131.   Forfeiture of vessels etc., used in connection with goods liable to forfeiture

• 132.   Special provisions as to forfeiture of larger vessels

• 133.   Protection of officers seizing or detaining goods

• 134.   Sale of goods condemned as forfeited

• 135.   Sale of goods not condemned as forfeited

• 136.   Appeal to the Comptroller

• 137.   Customs Appeal Commissioners

• 138.   Appeal to the Customs Appeal Commissioners

• 139.   Right of further appeal

• 140.   Payment of duty after appeal

• 141.   Power to make regulations

• 142.   Amendment of Schedules

• 143.   Savings of regulations

• Schedule 1

• Schedule 2

• Schedule 3

• Schedule 4

• 20A.   Advance passenger and cargo information

• 20B.   Use, sharing and retention of advance cargo information

• 71.   Abatement of duty and set-off

• 77.   Recovery of amount due

• 141.   Regulations

• Schedule 5