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Revised Laws of Saint Lucia (2023)

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PART 2
ESTABLISHMENT, FUNCTIONS, ETC., OF THE FREE ZONE MANAGEMENT AUTHORITY

PART 2 ESTABLISHMENT, FUNCTIONS, ETC., OF THE FREE ZONE MANAGEMENT AUTHORITY

PART 1 PRELIMINARY

2. Interpretation

3. Establishment of Free Zone Management Authority

4. Board of Directors

5. Meetings of the Board

6. Functions of the Board

7. Designation of free zones

8. Appointment and functions of Chief Executive Officer

PART 3 ACTIVITIES, TAX REGIME, ETC., OF FREE ZONE

9. Powers and responsibilities of free zone developer

10. Application for operation within a free zone

10A. Licence to operate in a free zone

11. Activities within free zone

12. Free Zone imports and exports

13. Sale outside free zone of merchandise produced or warehoused in free zone

14. Sales within a free zone

16. Safety measures

17. Foreign exchange control

18. Free zone regulatory regime

19. Free zone tax regime

20. Free zone labour regime

PART 4 FINANCIAL PROVISIONS

21. Revenue of FZMA

22. Application of revenue of FZMA

23. Temporary investment of funds

24. Power to borrow

25. Temporary borrowing

26. Guarantee of borrowing of FZMA

27. Reserve Fund

28. Application of surplus

29. Annual budget

32. Auditor's report

33. Report to Minister

PART 5 MISCELLANEOUS PROVISIONS

34. Enforcement liabilities

35. Appeal Board

36. Regulations

37. Amendment of Schedule

SUBSIDIARY LEGISLATION

Free Zone (Designation of Free Zone) Order – Section 7 (Statutory Instrument 24/2018)

2. Designation of free zone

FREE ZONE REGULATIONS – SECTION 36

2. Interpretation

3. Application for free zone business licence

4. Licence to operate a free zone business

Schedule 1 APPLICATION FOR FREE ZONE BUSINESS LICENCE UNDER THE FREE ZONE ACT, CAP. 15.17