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27.   Entry by bill of sight

Revised Laws of Saint Lucia (2022)

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27.   Entry by bill of sight

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    (1)   Without prejudice to section 26, where on the importation of any goods the importer is unable for want of any document or information to make perfect entry of those goods, he or she shall make a signed declaration to that effect to the proper officer.

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    (2)   Where a declaration under subsection (1) is made to the proper officer, he or she shall permit the importer to examine the goods imported.

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    (3)   Where an importer has made a declaration under subsection (1), and submits to the proper officer an entry, not being a perfect entry, in such form and manner and containing such particulars as the Comptroller may direct, and the proper officer is satisfied that the description of the goods for tariff and statistical purposes is correct, and in the case of goods liable to duty according to number, weight, measurement or strength such number, weight, measurement or strength is correct, the proper officer shall, on payment to him or her of the specified sum, accept that entry as an entry by bill of sight and allow the goods to be delivered for home use.

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    (4)   For the purposes of subsection (3) the specified sum shall be an amount estimated by the proper officer to be the duty payable on such goods, together with such further sum as the proper officer may require, that further sum being not less than 1/2 of the estimated duty.

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    (5)   If, within 3 months from the date of making an entry by bill of sight under subsection (3), or such longer time as the Comptroller may in any case permit, the importer shall make a perfect entry, and that perfect entry shall show the amount of duty—

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      (a)     to be less than the specified sum, the Comptroller shall pay the difference to the importer; or

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      (b)     to be more than the specified sum, the importer shall pay the difference to the Comptroller.

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    (6)   Where no perfect entry is made within the time limit laid down by subsection (5), the specified sum paid is considered to be the amount of duty payable on the importation of the goods.

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    (7)   Despite any other provision of this section, where, at any time after the importation of goods the Comptroller is satisfied that in respect of such goods it is impossible for the importer to make perfect entry in respect of those goods, the Comptroller may, subject to such conditions and restrictions as he or she may see fit to impose, permit the goods to be entered at a value which, is, in his or her opinion, the correct value of the goods, and such entry is considered to be perfect entry.

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    Except that where any condition or restriction imposed under this subsection is contravened or not complied with, the goods are liable to forfeiture.

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