75. Relief from duty on re-imported goods locally produced
Without prejudice to any other enactment relating to customs, and despite the provisions of section 70, if it is shown to the satisfaction of the Comptroller that any goods manufactured or produced in Saint Lucia are re-imported into Saint Lucia after exportation from Saint Lucia, have not undergone any process outside Saint Lucia since their exportation, the goods may on their re-importation be delivered for home use without payment of duty.