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Revised Laws of Saint Lucia (2022)

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81. Drawback on goods destroyed or damaged after shipment

(1) Where it is proved to the satisfaction of the Comptroller that after being duly shipped for exportation or for use as stores, goods have been destroyed by accident on board the exporting vessel or aircraft, any amount payable by way of drawback on those goods shall be payable as if they had been exported to their destination.

(2) Where it is proved to the satisfaction of the Comptroller that after being duly shipped for exportation or for use as stores, goods have been materially damaged by accident on board the exporting vessel or aircraft, those goods may, with the consent of and in accordance with any conditions and restrictions as may be imposed by the Comptroller, be re-landed or unloaded again or brought back into Saint Lucia, and—
1. (a) if re-entered for home use is chargeable with the duty chargeable on the importation of such damaged goods; or
1. (b) if abandoned to the Comptroller or destroyed, the importer is entitled to such drawback payable on those goods as if they had been duly exported to their destination, and despite any other provision of any customs enactment, duty is not payable on the importation or unloading of those goods.

(3) Any goods in respect of which an offence under subsection (1) is committed are liable to forfeiture; but in the case of a claim for drawback, the Comptroller may, if he or she sees fit, instead of seizing the goods either refuse to allow any drawback thereon or allow only such drawback as he or she considers proper.

(4) Without prejudice to the foregoing provisions of this section, if, in the case of any goods upon which a claim for drawback, allowance, remission or repayment of duty has been made, it is found that those goods do not correspond with any entry made thereof in connection with that claim, the goods are liable to forfeiture and any person by whom any such entry or claim was made commits an offence and is liable to a fine of $5,000.

81. Drawback on goods destroyed or damaged after shipment

3. Time of importation and exportation

4. Comptroller of Customs

5. Delegation and appointment by the Comptroller

6. Obligation of secrecy

7. Times of attendance of officers

8. Assistance to be rendered by the police

9. Officers not to be interested in certain vessels, aircraft or merchandise

11. Application to Government vessels and aircraft

12. Appointment of customs ports

13. Approved wharves

14. Customs airports

15. Customs areas

16. Examination stations

17. Transit sheds

19. Control of movement of uncleared goods

20. Control of pleasure craft

22. Procedure on arrival of aircraft

23. Power to make regulations for arriving vessels and aircraft and the unloading of imported goods

24. Notification of arrival of vessels

26. Entry of goods on importation

27. Entry by bill of sight

28. Removal of uncleared goods to a customs warehouse

29. Importation of goods by post

30. Control of movement of uncleared goods within or between port or airport and other places

31. Control of movement of goods to and from inland clearance depot

32. Goods improperly imported

34. Entry of goods for exportation

35. Entry outwards of vessels

38. Power to refuse or demand return of clearance

39. Security for exportation of goods

40. Offences in relation to exportation

41. Exportation of prohibited or restricted goods

42. Power to require information regarding goods of community origin

43. Definition of coasting trade

44. Power to make Regulations as to coasting trade

45. Limits on coasting trade

46. Clearance of coasting vessels and aircraft

48. Examination of goods in coasting vessels

49. Offences in relation to carriage of goods coastwise

50. Power to make regulations relating to small craft

51. Approval of warehouses

52. Power to make Regulations as to warehouses and warehoused goods

53. Goods not to be warehoused on importation

54. Production of goods in warehouse

55. Occupier to inspect and show goods for sale

56. Entry, marking, etc. of goods for warehousing

57. Re-entry of goods entered for warehousing

58. Operations on warehoused goods

59. Deficiency in warehoused goods

60. Removal of warehoused goods

61. Duty chargeable on warehoused goods

62. Removal of warehoused goods without payment of duty

63. Provisions as to goods to be deposited in a customs warehouse

64. Offences in relation to warehouses and warehoused goods

65. Time at which duty chargeable and payable

66. Goods to be warehoused without payment of duty

67. Relief from duty of goods entered for transit or transhipment

68. Calculation of duty chargeable

69. Special provisions

71. Abatement of duty

72. Goods imported only temporarily for re-exportation

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

74. Personal reliefs and power to make Regulations

75. Relief from duty on re-imported goods locally produced

77. Recovery of amounts due

79. Extent of drawback

80. Claims for drawback

82. Offences in relation to drawback

83. Refund where duty paid on goods imported which are exported after undergoing a process of manufacture

84. General provisions

85. Prohibition on carriage of spirits, tobacco

86. Customs control of persons entering or leaving Saint Lucia

87. Right to access

88. Power of boarding

89. Power to station officer on vessel

90. Power to patrol and moor

91. Power to examine and take account of goods

92. Power to require provision of facilities

93. Power to take samples

94. Power to search premises

95. Power to search vehicles

96. Power to search persons

97. Power to arrest

98. Power to carry and use firearms

99. Power to summon vessels

100. Power to pay rewards

101. Power to require attendance

102. Power to require information and the production of evidence

103. Power to require security

104. Unlawful assumption of character of Comptroller or officer

105. Bribery and collusion

106. Offences against officers

107. Carrying away officers

108. Interfering with customs vessels

109. Signalling to smugglers

110. Communicating with arriving vessels

111. Offering goods for sale as smuggled goods

112. Special penalty where offender armed or disguised

113. Untrue declarations

114. Counterfeiting documents

115. False scales

116. Fraudulent evasion

117. Removing locks, seals or marks

118. Penalty for violation of customs law not expressly provided for

118A. Computer fraud and related offences

119. Institution of proceedings

120. Time limit on proceedings

121. Place of trial

122. Persons who may conduct proceedings

123. Service of process

124. Incidental provisions

125. Power to compound offences and mitigate penalties

126. Proof of certain documents

127. Proof of certain matters other than documents

128. Detention of persons about to leave Saint Lucia

129. Actions against officers

130. Detention, seizure and condemnation of goods

131. Forfeiture of vessels etc., used in connection with goods liable to forfeiture

132. Special provisions as to forfeiture of larger vessels

133. Protection of officers seizing or detaining goods

134. Sale of goods condemned as forfeited

135. Sale of goods not condemned as forfeited

136. Appeal to the Comptroller

137. Customs Appeal Commissioners

138. Appeal to the Customs Appeal Commissioners

139. Right of further appeal

140. Payment of duty after appeal

141. Power to make regulations

142. Amendment of Schedules

143. Savings of regulations

2. Interpretation

20A. Advance passenger and cargo information

20B. Use, sharing and retention of advance cargo information

21. Procedure on arrival of vessels

70. Reliefs from duty on re-imported goods

71. Abatement of duty and set-off

77. Recovery of amount due

25. Report inwards

141. Regulations

33. Power to make regulations as to the loading of goods and departing vessels and aircraft

76. Power of Cabinet to refund duty