(1) Subject to subsection (2), where the Comptroller is satisfied in respect of any imported goods that—
(a) before or upon their importation they have deteriorated or have been damaged, or that they or some of them have been lost or, destroyed, and, in the case of lost goods that they have not entered or will not enter into home use in Saint Lucia; and
(b) the carrier or insurer has made an allowance to the importer in respect of the deterioration, damage, loss or destruction,
the Comptroller shall allow such abatement of the duty chargeable on those goods as, in his or her opinion, the amount of the deterioration, damage, loss or destruction bears to the original value of the goods.
(2) Where duty has already been paid on goods in respect of which an abatement would be allowable under subsection (1), no repayment of the amount of the abatement shall be made unless the claim is made to the Comptroller within 6 months of the date of the payment of the duty.
(3) The Comptroller may advise the Permanent Secretary in the Ministry of Finance and Planning to set-off the amount of a tax debt or part of a tax debt against sums due by the Government to a tax debtor if the Government holds, controls, has custody of, or has monies belonging to the tax debtor and is due to make payment to the tax debtor.
(Inserted by Act 7 of 2019)
(4) The Comptroller may direct the Comptroller of the Inland Revenue Department to set-off monies due to an exporter or importer against duty outstanding by that exporter or importer.