Revised Laws of Saint Lucia (2021)

PART 7
WAREHOUSING

51.   Approval of warehouses

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    (1)   The Comptroller may approve, for such periods and subject to such conditions and restrictions as he or she may see fit to impose, places of security for the deposit, keeping and securing of—

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      (a)     any goods chargeable with a duty of customs without payment of that duty;

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      (b)     subject to such conditions and restrictions as aforesaid, goods for exportation or use as stores, being goods not eligible for home use;

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      (c)     any goods permitted by or under this Act to be warehoused on drawback,

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    and any place so approved shall be referred to in this Act as a “warehouse”.

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    (2)   Without prejudice to the generality of subsection (1), the Comptroller may—

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      (a)     restrict the goods which may be permitted to be warehoused in a particular warehouse to those goods owned by the occupier of that warehouse; or

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      (b)     make the approval of any warehouse conditional upon the warehousing of a minimum amount of goods during a specified period, and different amounts may be required in respect of warehouses restricted under paragraph (a) and warehouses not so restricted.

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    (3)   If, after the approval of a place of security as a warehouse under subsection (1), the occupier of that warehouse contravenes or fails to comply with any condition or restriction imposed by the Comptroller under that subsection, he or she commits an offence and is liable to a fine of $5,000.

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    (4)   Subject to subsection (5), the Comptroller may at any time for reasonable cause revoke or vary the terms of any approval given under subsection (1).

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    (5)   Where the Comptroller intends to revoke or not to renew any approval of a warehouse given under subsection (1), he or she shall, not later than 3 months before the date when the revocation is due to take effect or the approval is due to expire, hereinafter in this section referred to as “the date of cessation”, give notice of his or her intention in writing, and such notice is considered to have been served on all persons interested in any goods then deposited in that warehouse, or permitted by or under this Act to be so deposited between the date of the giving of the notice and the date of cessation, if addressed to the occupier of, and left at, the warehouse.

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    (6)   If, after the date of cessation or such later date as the Comptroller may in any case permit, uncleared goods remain in a place no longer approved under subsection (1), they may be taken by an officer to a Customs warehouse and, without prejudice to any other power of earlier sale provided by this Act, if they are not cleared within one month, may be sold.