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Revised Laws of Saint Lucia (2021)

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Schedule 5

(Section 5(2))

GOODS OF COMMUNITY ORIGIN LIABLE TO IMPORT DUTY

Tariff Heading	Description of Goods	Rate of Duty
2208.40.10.10	Rum and other spirits obtained by distilling fermented sugar-cane products in bottles of a strength not exceeding 46% vol (unmatured rum)	0%
2208.40.10.90	Rum and other spirits obtained by distilling fermented sugar-cane products in bottles of a strength not exceeding 46% vol (other rum)	0%
2208.40.90.00	Rum and other spirits obtained by distilling fermented sugar-cane products in bottles of a strength not exceeding 46% vol (other)	0%

(Inserted by Act 2 of 1994 and substituted by S.I. 2/2004 and S.I. 113/2012)

CHAPTER 15.04
CUSTOMS DUTIES ACT

SUBSIDIARY LEGISLATION

No Subsidiary Legislation

2. Interpretation

3. Imposition of customs duties

6. Exemptions for religious and charitable organisations

7. Power to impose flat rate customs duty

8. Measurement for purpose of customs duties

9. Imposition of customs duties on exportation

10. Power to amend Schedules

11. Act to be read as one with Customs (Control and Management) Act

4. Conditional duty exemptions and reductions

5. Relief from customs duties on importation