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CUSTOMS (CONTROL AND MANAGEMENT) ACT
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59.   Deficiency in warehoused goods

Revised Laws of Saint Lucia (2022)

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59.   Deficiency in warehoused goods

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    (1)   If, at any time after goods have been warehoused and before they have been lawfully removed, all or part of those goods are found to be missing then, without prejudice to any other fine or liability to forfeiture incurred by or under this Act, the occupier of the warehouse—

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      (a)     shall pay to the Comptroller—

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        (i)     the duty that such goods would have borne if they had been entered for home use on the date of the discovery of the deficiency, or

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        (ii)     in the case of goods not eligible for home use, an amount which in the opinion of the proper officer was the value of the goods, at the date of the deficiency; and

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      (b)     commits an offence and is liable to a fine of $5,000, or 3 times the value of the goods, whichever is the greater.

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    (2)   Where any goods have, without payment of duty, been lawfully removed from a warehouse for transport to some other warehouse or to some other place, and all or part of such goods fail to reach that other warehouse or place then, without prejudice to any other fine or liability to forfeiture incurred by or under this Act, the proprietor of the goods—

    1.  

      (a)     shall pay to the Comptroller—

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        (i)     the duty that such goods would have borne if they had been entered for home use on the date of the discovery of the deficiency, or

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        (ii)     in the case of goods not eligible for home use, an amount which in the opinion of the proper officer was the value of the goods, at the date of the discovery of the deficiency; and

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      (b)     commits an offence and is liable to a fine of $5,000, or 3 times the value of the goods, whichever is the greater.

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    (3)   Subject to subsection (4), compensation shall not be payable by, and no action shall lie against the Comptroller, for any loss or damage caused to any goods while in a warehouse or for any unlawful removal of goods from a warehouse.

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    (4)   Where warehoused goods are damaged, destroyed or unlawfully removed by or with the assistance or connivance of an officer, and that officer is convicted of an offence in relation to that damage, destruction or removal then, except where the occupier of the warehouse or the proprietor of the goods was a party to the offence, the Comptroller shall pay compensation for any loss caused by such damage, destruction or removal, and despite any other provision of any customs enactment, duty shall not be payable on the goods by the occupier or the proprietor and any sum paid by way of duty by him or her before the conviction shall be repaid.

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