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CUSTOMS (CONTROL AND MANAGEMENT) ACT
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40.   Offences in relation to exportation

Revised Laws of Saint Lucia (2021)

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40.   Offences in relation to exportation

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    (1)   If any goods which have been loaded or retained on board any vessel or aircraft for use as stores are not exported and discharged at a place outside Saint Lucia or used as stores but are unloaded in Saint Lucia then unless—

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      (a)     the unloading was authorised by the proper officer; and

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      (b)     except where that officer otherwise permits, any duty chargeable and unpaid on those goods is paid and any drawback or other allowance made in respect of those goods is repaid,

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    the master of the vessel or the commander of the aircraft and any person concerned in the unshipping, re-landing, landing, unloading or carrying of the goods from the vessel or aircraft without such authority, payment or repayment, commits an offence under this section.

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    (2)   The Comptroller may impose such conditions and restrictions as he or she may see fit with respect to any goods loaded or retained as mentioned in subsection (1) which are permitted to be unloaded in Saint Lucia and if any person contravenes or fails to comply with, or is concerned in any contravention or failure to comply with any condition or restriction imposed under this subsection, he or she commits an offence under this section.

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    (3)   If, after a vessel or aircraft has obtained clearance but before it has left Saint Lucia, it is discovered that any goods cleared for exportation or for use as stores are no longer on board, then, unless those goods have been unloaded with the permission of the proper officer, or are stores which could reasonably have been consumed since the granting of the clearance, the master or the commander—

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      (a)     shall pay to the Comptroller the duty on that deficiency; and

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      (b)     commits an offence.

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    (4)   If any person—

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      (a)     exports, causes to be exported or attempts to export any goods—

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        (i)     concealed in a container holding goods of a different description, or

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        (ii)     packed in a manner appearing to be intended to deceive an officer; or

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      (b)     directly or indirectly exports or causes to be exported or entered any goods found not to correspond with the entry made in respect of them; or

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      (c)     exports or attempts to export any—

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        (i)     warehoused goods,

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        (ii)     goods chargeable with any duty which has not been paid and which have been transferred from an importing vessel or aircraft, or

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        (iii)     goods entitled to drawback on exportation,

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    he or she commits an offence.

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    (5)   Where any person commits an offence under this section, he or she is liable to a fine of $5,000, or 3 times the value of the goods, whichever is the greater, and the goods are liable to forfeiture.

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