Revised Laws of Saint Lucia (2021)

5.   Relief from customs duties on importation

  1.  

    (1)   Subject to subsection (2), no customs duty shall be charged on the importation or removal from bond of goods originating in the countries specified in the Schedules 1 and 2, if the conditions specified in the Intra Caribbean Trade Agreement Act and the regulations made thereunder are complied with.

  1.  

    (2)   Where goods listed in Schedule 5 are imported from Barbados, Guyana, Jamaica, and Trinidad and Tobago and these goods qualify for community treatment under the terms of the Intra Caribbean Trade Agreement (Origin of Goods) Regulations as amended, the rate of duty applicable to these goods shall be those set down against the respective goods in Schedule 5.

(Inserted by Act 2 of 1994)