(1) Subject to subsection (2), goods not yet entered on importation and goods for exportation shall not be carried by way of coasting trade in any vessel or aircraft used for that purpose.
(2) The Comptroller may permit, subject to such conditions and restrictions as he or she may see fit to impose—
(a) any vessel or aircraft to carry goods by way of coasting trade although that vessel or aircraft is carrying goods brought therein from a place outside Saint Lucia and not yet entered on their importation. However, any vessel or aircraft so permitted to carry such unentered goods by way of coasting trade shall not for the purposes of this Part of this Act be a coasting vessel or a coasting aircraft;
(b) goods brought by another vessel or aircraft to a place in Saint Lucia from a place outside Saint Lucia which are consigned to and intended to be delivered to another place in Saint Lucia to be transferred before due entry of the goods has been made to a coasting vessel or a coasting aircraft for carriage by way of coasting trade to that other place; and
(c) any vessel or aircraft which has begun to load goods for exportation or for use as stores on a voyage to a destination outside Saint Lucia to carry goods by way of coasting trade until that loading has been completed.
(3) If any goods are carried by way of coasting trade in contravention of subsection (1) or any goods are loaded, unloaded, carried or otherwise dealt with contrary to any condition or restriction imposed by the Comptroller under subsection (2), those goods are liable to forfeiture and the master of the vessel or the commander of the aircraft commits an offence and is liable to a fine of $5,000 or 3 times the value of the goods whichever is the greater.