Revised Laws of Saint Lucia (2021)

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

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    (1)   Merchandise produced or warehoused in a free zone may be sold—

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      (a)     for direct export whether by sea, air or land, if such merchandise arrive at the port of exit under customs control;

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      (b)     to ships that dock at ports in Saint Lucia and are destined for other foreign ports;

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      (c)     into national customs territory, provided the goods are wholesaled, and the import licence if so required, is secured and the customs duties paid;

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      (d)     to diplomats of other countries who under customary and conventional international law are exempted from payment of duties;

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      (e)     into national customs territory, if the goods are sold retail in operations which have licences to sell to duty-free residents and non-residents who are leaving the country and have submitted proof of departure.

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    (2)   Goods sold under subsection (1)(e) shall be delivered to the buyers at an approved port of exit or embarkation.

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    (3)   The removal of merchandise from a free zone for sale into the national customs territory or to ships in transit may be effected on any day and at any time.