(1) Save as permitted by or under this Act or any other enactment relating to customs, no imported goods shall be delivered or removed on importation until the importer has paid to the proper officer any duty chargeable thereon, and that duty shall, in the case of goods of which entry is made, be paid on making the entry.
(2) Save as otherwise provided by or under this Act, duty is chargeable on goods at the rate in force on the date of initial registration of declaration with respect to goods of that class or description—
(a) where an entry for home use is delivered in respect of goods imported into Saint Lucia or an entry is delivered in respect of goods to be exported out of Saint Lucia, on the date of initial registration of declaration in respect of those goods to the proper officer;
(b) where an entry is required in respect of the importation of goods into, or the exportation of goods out of Saint Lucia, but no entry is delivered to any officer, at the time of the importation or exportation of the goods;
(c) where goods are removed from any vessel, aircraft or transit shed under any bond or other security, on the date of initial registration of declaration of the goods;
(d) where goods are removed from a warehouse for home or other use, then, subject to subsection (3), at the time of the removal of those goods from warehouse; and
(e) in any other case, at the time of the importation or exportation of the goods.
(Amended by Act 25 of 2005)
(3) Where goods are warehoused by virtue of any requirement of section 28(1)(c) or any order made under section 53(6) then if an entry in respect of those goods is delivered to the proper officer within 7 working days of those goods being imported into Saint Lucia, duty shall be chargeable on those goods at the rate in force at the time of the delivery of the entry in respect of those goods to the proper officer.