(1) Subject to the provisions of this section, where goods are entered—
(a) for exportation;
(b) for shipment for use as stores; or
(c) for warehousing for subsequent exportation or shipment for use as stores,
drawback may be claimed in respect of such proportion of any duty paid on their importation into Saint Lucia as the Minister may by order made by statutory instrument specify.
(2) Drawback shall not be claimed in respect of—
(a) any goods of a value of less than $270, such value being that at which the goods were originally imported;
(b) goods which were imported into Saint Lucia more than 12 months before the date of the claim for drawback; and
(c) goods not in the packages in which they were originally imported into Saint Lucia, or in the case of bulk goods, where that bulk has been broken,
except that where imported goods are re-exported within 6 months of their importation by their importer to the same country and to the same person or firm from which they were imported or are entered for shipment for use as stores, the provisions of this subsection shall not apply.
(3) The Minister may, by order made by statutory instrument prescribe any goods, class or description of goods in respect of which drawback is not claimable.