(1) The provisions of this section have effect for the purposes of this Act and of any other enactment relating to customs.
(2) The time of importation of any goods is considered to be—
(a) where the goods are brought by sea, the time when the vessel carrying them comes within the limits of the port;
(b) when the goods are brought by air the time when the aircraft carrying them lands in Saint Lucia or the time when the goods are unloaded in Saint Lucia whichever is the earlier.
However, in the case of goods brought by sea of which entry is not required under section 26, the time of importation is considered to be the time when the vessel carrying them came within the limits of the port at which the goods are discharged.
(3) The time of exportation of any goods from Saint Lucia is considered to be where the goods are exported by sea or air, the time when the goods are shipped for exportation.
Except that, in the case of prohibited or restricted goods which are exported by sea or by air, the time of exportation is considered to be the time when the exporting vessel or aircraft departs from the last port or customs airport at which it is cleared before departing for a destination outside Saint Lucia.
(4) A vessel is considered to have arrived at or departed from a port at the time when the ship comes within or, as the case may be, leaves the limits of that port.