(1) All merchandise, articles, or other goods entering a free zone for commercial purposes shall be exempt from all customs duties, taxes and related charges.
(2) All fuel and goods including building materials, furniture, equipment, supplies and parts required for the proper functioning of a free zone business shall likewise be exempt from all duties and taxes and charges referred to in subsection (1).
(3) Motor vehicles and fuel for personal use entering a free zone shall not be exempted from the taxes and duties referred to under subsection (1).
(4) Quotas upon any article, item, or good shall not apply to imports or exports of a free zone business.
(5) Subsections (1) to (4) shall apply to the free zone developer.
(6) The FZMA shall exercise responsibility and control, in accordance with regulations, over all such goods and merchandise allowed to enter a free zone.
(7) Merchandise destined for a free zone shall be taken from port of entry in sealed containers to the free zone where they shall be inspected by the Customs and Excise Department to ensure that—
(a) they do not contain prohibited items or materials; and
(b) the goods are accompanied by appropriate documentation.
(8) All merchandise entering a free zone shall be consigned to a person or firm established in the free zone.
(9) Imports or exports by a free zone business shall not require an import or export licence except goods the importation of which is restricted under the External Trade Act.
(10) The following goods shall not be allowed to enter a free zone—
(a) goods which are prohibited by law to enter Saint Lucia;
(b) arms and ammunition, except for purposes of security;
(c) merchandise not approved for sale by the Board of the FZMA; and
(d) goods and articles which are not required for the commercial functioning of a free zone.
(11) All exports from a Free Zone to the national customs territory shall be subject to duties under the national customs regime, however, such duties shall be based on the customs value in accordance with the provisions of Schedule 2 to the Customs (Control and Management) Act.
(Amended by Act 3 of 2004)