Revised Laws of Saint Lucia (2021)

2.   Interpretation

In this Act, unless the context otherwise requires—

“advance cargo information” means information or data concerning—

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   (a)     cargo and stores including imports, exports in transit and transhipment of goods contained in a manifest, airway bill or bill of lading; and

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   (b)     a package in respect of which there is not a bill of lading or airway bill,

on board a conveyance as set out in Schedule 5;

(Inserted by Act 27 of 2019)

“agent” means any person appointed as an agent under section 18;

“aircraft” includes any balloon (whether captive or free), kite, glider, airship, helicopter or other flying machine;

“airport” means any area of land or water designed, equipped, set apart or commonly used for affording facilities for the landing and departure of aircraft;

“approved wharf” means any place approved under section 13(1);

“assigned matter” means any matter in relation to which the Comptroller is required under any enactment to perform any duty;

“beer” includes any description of beer and any liquid which on an analysis of a sample at any time is found to be of a strength exceeding 1.2% but not more than 10% of pure ethyl alcohol by volume.

However, the Minister has the power to modify this definition or permit such exceptions as may be found desirable;

“boarding station” means any place directed to be a boarding station under section 12(2);

“burden”, in relation to the weight of a vessel means the net registered tonnage calculated in the manner prescribed by law for ascertaining net registered tonnage;

“cargo” means any goods, other than mail, stores, crew member's effects and passenger's accompanied baggage, carried on board a vessel or aircraft;

“cargo reporter” includes a freight forwarder, consolidator, and non-vessel operating common carrier; (Inserted by Act 27 of 2019)

“claimant”, in relation to proceedings for the condemnation of any thing as being liable to forfeiture, means any person claiming that that thing is not liable to forfeiture;

“coasting aircraft” and “coasting vessel” have the meaning given to them by section 43(1);

“commander”, in relation to an aircraft, includes any person having or taking charge or command of that aircraft;

“Common Market” means the Caribbean Common Market;

“Comptroller” means the Comptroller of Customs;

“container” includes any bundle or package and any box, cask or other receptacle whatsoever;

“conveyance” means a ship, aircraft or motor vehicle; (Inserted by Act 27 of 2019)

“crew” means any person employed in duties on board any vessel or aircraft during a voyage or flight, whether or not such a person is on any crew list;

“customs airport” means any place prescribed as such or appointed under section 14;

“Customs Appeal Commissioners” means those persons appointed to be Customs Appeal Commissioners under section 137;

“customs area” means any place approved under section 15(1);

“customs enactment” includes the provisions of this Act, any subsidiary legislation made under it, and any other enactment which relates to an assigned matter;

“customs port” means any place prescribed as such or appointed under section 12;

“customs warehouse” means any place appointed as such under section 63;

“declaration” means the provision of any information to customs whether verbally, in a document or in electronic form by a person or their agent relating to particular importations or exportations or in transit;

“document” includes—

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   (a)     a map, plan, drawing or photograph;

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   (b)     any information in writing relating directly or indirectly to goods which are imported, exported or in transit;

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   (c)     any declaration in writing required by the Comptroller;

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   (d)     any information recorded or stored by means of any tape recorder, computer hardware or software and any material subsequently derived from the information recorded or stored;

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   (e)     anything from which sounds or visual images are capable, with or without the aid of a device of being reproduced;

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   (f)     a copy, reproduction or duplicate of a document or part of such copy, reproduction or duplicate; or

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   (g)     anything on which there is writing;

“dollar” means East Caribbean Dollar;

“drawback” means a refund of all or part of any duty of customs authorised by any enactment in respect of goods exported or used in any particular manner;

“drawback goods” means goods in the case of which a claim for drawback has been or is to be made;

“dutiable goods” means goods of a class or description subject to any duty of customs whether or not these goods are in fact chargeable with that duty, and whether or not that duty has been paid;

“duty” means a duty of customs chargeable under any law on goods on importation or exportation;

“entered”—

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   (a)     in relation to goods imported, warehoused, put on board an aircraft or ship as stores or exported means the acceptance and signature by the proper officer of an entry, specification or shipping bill and declaration signed by the importer or exporter on the prescribed form in the prescribed manner, together with the payment to the proper officer by the importer or exporter of all rents and charges due to the Government in respect of the goods; and

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   (b)     in the case of dutiable goods (except on the entry for warehousing of imported goods) means the payment by the importer or exporter to the proper officer of the full duties thereon, or else, where permitted, the deposit of a sum of money or giving of security for the duties, as provided by law; or

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   (c)     in the case of goods for which security by bond is required on the exportation, putting on board an aircraft or ship as stores or removal of such goods means the giving of such security; and entry shall be construed accordingly;

“entry by bill of sight” means an entry made in accordance with section 27(3);

“examination station” means any place approved under section 16(1);

“export” means to take or cause to be taken out of Saint Lucia or the territorial sea;

“exporter” in relation to goods for exportation or for use as stores, includes the shipper of the goods and any person performing in relation to any aircraft functions corresponding with those of a shipper;

“goods” include—

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   (a)     vessels, aircrafts and vehicles;

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   (b)     stores;

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   (c)     baggage;

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   (d)     documents;

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   (e)     money; and

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   (f)     livestock;

“IMPACS” means the Implementing Agency for Crime and Security established under the 2006 Agreement establishing the CARICOM Implementing Agency for Crime and Security; (Inserted by Act 27 of 2019)

“import” means to bring or cause to be brought into Saint Lucia or the territorial sea;

“importer” in relation to any goods at any time between their importation and the time when they are delivered out of customs charge, includes any owner or other person possessed of or beneficially interested in the goods;

“land” and “landing” in relation to the landing of aircraft, includes alighting on water;

“master” in relation to a vessel, includes any person having or taking charge or command of the vessel;

“Minister” means the Minister charged with the responsibility of customs;

“money” means currency and negotiable instruments;

“occupier” in relation to any warehouse, means the person who has given security to the Comptroller in respect of those premises;

“officer” means, subject to section 5(2), any person employed in the Customs Division of the Ministry of Finance, and includes the Comptroller and the Deputy Comptroller;

“owner” in relation to a vessel or an aircraft, includes the operator of that vessel or aircraft;

“passenger” means any person other than a crew member travelling on or arriving from any vessel or aircraft;

“passenger's accompanied baggage” means the personal and household effects of a passenger including currency carried on a vessel or aircraft whether in the personal possession of the passenger or not so long as it is not carried under a contract of carriage or other similar agreement and does not include any article intended for sale or exchange;

“perfect entry” means any entry made in accordance with section 26 or the warehousing regulations, as the case may be;

“police officer” means any member of the Royal Saint Lucia Police Force;

“port” means a port appointed by the Minister under section 12;

“prohibited or restricted goods” means goods of a class or description of which the importation, exportation or carriage coastwise is prohibited or restricted under or by virtue of any enactment;

“proper” in relation to the person by, with or to whom or the place at which any thing is to be done, means the person or place appointed or authorised by the Comptroller in that behalf;

“proprietor” in relation to any goods, includes any owner, importer, exporter, shipper or other person possessed of or beneficially interested in those goods;

“shipment” includes loading into an aircraft, and “shipped” and cognate expressions shall be construed accordingly;

“signature” includes—

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   (a)     an electronic signature which is—

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      (i)     incorporated into, or otherwise logically associated with, any electronic communication or other electronic data,

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      (ii)     generated by the signatory or other source of the communication or data,

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      (iii)     used for the purpose of facilitating, by means of a link between the signatory or other source and the communication or data, the establishment of the authenticity of the communication or data, the establishment of its integrity or both;

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   (b)     a key, in relation to any electronic data, used by means of a code, password, algorithm or other data the use of which, with or without keys—

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      (i)     allow access to the data, or

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      (ii)     facilitates the putting of the data into an intelligible form;

“spirits” means any spirits of any description and includes all liquors mixed with spirits and all mixtures, compounds or preparations made with spirits but does not include methylated spirits or medicated spirits;

“stores” means goods for use in a vessel or aircraft and includes fuel and spare parts and other articles or equipment, whether or not for immediate fitting;

“territorial sea” has the same meaning as in section 3 of the Maritime Areas Act;

“tobacco” includes manufactured and un-manufactured tobacco of every description, tobacco stalks and tobacco refill;

“transit” or “transhipment” in relation to the entry of goods, means transit through Saint Lucia or transhipment with a view to the re-exportation of goods in question;

“transit shed” means any place approved under section 17(1);

“vehicle” means any method of carriage or conveyance and includes any cart and wagon and any trailer attached to any vehicle;

“vessel” includes any ship, hovercraft or boat;

“warehouse” except in the expression “customs warehouse”, means any place of security approved by the Comptroller under section 51(1);

“warehousing regulations” means any regulations made under section 52;

“writing” includes electronically generated information which is accessible and capable of retention for subsequent reference.

(Amended by Act 25 of 2005 and 11 of 2013)