(1) The Minister may by order made by statutory instrument make provision for conferring on persons entering Saint Lucia relief from customs duties on goods or classes or descriptions of goods specified in the order.
(2) Any relief granted under subsection (1) may be either—
(a) an exemption from duty; or
(b) a sum payable by way of duty less than the full amount due.
(3) Any order made under subsection (1) may—
(a) make any relief for which it provides subject to such conditions as the Minister thinks fit including conditions to be complied with after the importation of goods to which the relief applies;
(b) make different provision for different cases.
(4) Without prejudice to the generality of subsection (1) an order made under that subsection may provide for the imposition of a fine of an amount not exceeding $5,000 for any contravention of or failure to comply with any provision of the order or any direction given under such order, and for the forfeiture of any goods involved in any such offence.