(1) Subject to sections 8 to 15, excise tax shall be paid in accordance with this Act on—
(a) taxable goods (other than spirits) manufactured or produced in Saint Lucia and sold in Saint Lucia;
(b) spirits manufactured or produced in Saint Lucia and removed from a warehouse; and
(c) taxable goods imported into Saint Lucia,
at the rate specified in the third column of Schedule 1 in respect of those goods.
(2) A manufacturer or producer of spirits who cannot account to the satisfaction of the Comptroller, for any quantity of spirits manufactured, produced or warehoused by him or her is considered to have removed those spirits from a warehouse for consumption in Saint Lucia during the month in which the deficiency arose.