(1) Any person entering Saint Lucia shall at such place and in such manner as the Comptroller may direct declare anything contained in his or her baggage or carried with him or her which—
(a) he or she has obtained outside Saint Lucia; or
(b) being dutiable goods he or she has obtained in Saint Lucia without payment of duty.
(2) Any person entering or leaving Saint Lucia shall answer such questions as the proper officer may put to him or her with respect to his or her baggage and anything contained therein or carried with him or her, and shall, if required by the proper officer produce that baggage and any such thing for examination at such place as the Comptroller may direct.
(3) Any person failing to declare any baggage or thing as required by this section commits an offence and is liable to a fine of $5,000 or 3 times the value of the thing not declared or the baggage or thing not produced as the case may be whichever is the greater.
(4) Any thing chargeable with any duty which is found concealed or is not declared, and any thing which is being taken into or out of Saint Lucia contrary to any prohibition or restriction for the time being in force with respect thereto under or by virtue of any enactment, is liable for forfeiture.