Revised Laws of Saint Lucia (2021)

7.   Power to impose flat rate customs duty

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   (1)   Despite anything contained in this Act, where the total value of the goods of a non-commercial character, falling within 3 or more different Tariff Headings, either contained in passenger's accompanied baggage or imported by air, sea or parcel post, does not exceed $270, a flat rate of customs duty of 30% or such other rate as the Minister may by statutory instrument prescribe, shall be charged in lieu of the rate of customs duty prescribed in the Customs Tariff.

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   (2)   The flat rate of customs duty specified in subsection (1) shall not be applied to the goods listed in Schedule 3.

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   (3)   In determining, for the purpose of this section, whether the total value of goods exceeds $270 the following shall be excluded—

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      (a)     the value of the goods specified in paragraph (b) of Schedule 3;

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      (b)     the value of the goods in passenger's accompanied baggage which are exempt from customs duty; and

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      (c)     goods which are free of customs duty.

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   (4)   Where 2 or more consignments of goods to the same consignee arrive at the same time and the total value of goods—

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      (a)     does not exceed $270, the flat rate of customs duty aforesaid shall apply in respect thereof as if the consignments were a single consignment; or

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      (b)     exceeds $270, the flat rate of customs duty aforesaid shall not apply in respect of any of the goods.