(1) An approved enterprise which—
(a) imports into Saint Lucia from an area outside the Common Market; or
(b) purchases within the Common Market, any article in respect of which it has been granted exemption from customs duty by virtue of section 7(2) shall—
(i) keep a record of the articles so imported or purchased in such form and containing such particulars as may be required by the Comptroller of Customs and Excise,
(ii) cause the article to be marked with such mark and in such manner as may be required by the Comptroller of Customs and Excise, and
(iii) permit the Comptroller of Customs and Excise or any person authorised by him or her, at all reasonable times, to inspect such record and to have access to any factory or warehouse under its control for the purpose of examining any such article which the Comptroller of Customs and Excise has reason to believe to be therein and of satisfying himself or herself of the accuracy of the particulars contained in the record.
(2) An approved enterprise which contravenes any of the provisions of this section commits an offence and is liable on summary conviction to a fine of $3,000.