Revised Laws of Saint Lucia (2021)

73.   Goods imported other than as cargo, stores, or baggage

Any goods brought or coming into Saint Lucia by sea otherwise than as cargo, stores or baggage carried in a vessel shall be chargeable with the like duty, if any, as would be applicable to those goods if they had been imported as merchandise; and if any question arises as to the origin of the goods they are considered to be the produce of such country as the Comptroller may on investigation determine.