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CUSTOMS (CONTROL AND MANAGEMENT) ACT
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25.   Report inwards

Revised Laws of Saint Lucia (2021)

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25.   Report inwards

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    (1)   The master of every vessel arriving at a customs port—

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      (a)     from any place outside Saint Lucia; or

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      (b)     carrying goods brought in that vessel from a place outside Saint Lucia and not yet cleared on importation,

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    shall, 24 hours before arrival, deliver to the Comptroller a report in such form and manner and containing such particulars as the Comptroller may direct. (Amended by Act 25 of 2005)

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    (2)   The commander of every aircraft arriving at a customs airport—

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      (a)     from any place outside Saint Lucia; or

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      (b)     carrying goods or passengers taken on board that aircraft at a place outside Saint Lucia, being goods or passengers either—

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        (i)     bound for a destination in Saint Lucia and not yet cleared at a customs airport, or

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        (ii)     bound for a destination outside Saint Lucia,

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    shall, before arrival, deliver to the Comptroller a report in such form and manner and containing such particulars as the Comptroller may direct. (Amended by Act 25 of 2005)

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    (3)   Where any report made under this section is incorrect, the person who made it shall, within 24 hours of the making of it or such longer period as the Comptroller may in any case permit, be allowed to amend it, and if the Comptroller is satisfied that the error was not made knowingly or recklessly, then despite any other provision of any customs enactment that person does not commit any offence and where the error consisted of the omission or incorrect reporting of any goods, those goods are not liable to forfeiture. (Amended by Act 25 of 2005)

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    (4)   Where—

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      (a)     a person by whom a report is required to be made by this section fails to make a report as required, he or she commits an offence and is liable to a fine of $5,000; and

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      (b)     any goods which appear on any clearance required to be produced by this section do not appear on the report, then, unless the report is amended under subsection (3), the master or commander—

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        (i)     shall pay to the Comptroller the duty on such goods, and

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        (ii)     commits an offence and is liable to a fine of $5,000, or 3 times the value of the goods, whichever is the greater.

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    (5)   Any person making a report under this section shall, at the time of making it—

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      (a)     answer all such questions relating to the vessel or aircraft, its cargo, stores, baggage, crew, passengers, voyage or flight as may be put to him or her by the proper officer; and

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      (b)     produce all books and documents in his or her custody or control relating to the vessel or aircraft, its cargo, stores, baggage, crew, passengers, voyage or flight as the proper officer may require.

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    If the person fails to do so he or she commits an offence and is liable to a fine of $5,000.

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    (6)   If, at any time after a vessel or aircraft carrying goods brought in that vessel or aircraft from a place outside of Saint Lucia arrives within the territorial sea of Saint Lucia or lands and before a report has been made in accordance with this section—

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      (a)     bulk is broken;

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      (b)     goods are unloaded from or taken on board that vessel or aircraft;

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      (c)     any alteration is made in the storage of any goods carried; or

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      (d)     any goods are stoved, destroyed or thrown overboard, or any container is opened,

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    then unless the matter is explained to the satisfaction of the Comptroller, the master or commander commits an offence and is liable to a fine of $5,000 or 3 times the value of the goods whichever is the greater and any goods in respect of which the offence was committed are liable to forfeiture.

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    (7)   The Comptroller may require any goods reported as stores on board any vessel or aircraft, or any portion of them, to be entered for warehousing under section 26 and for the purposes of this subsection the master or commander is considered to be the importer of those goods.

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