Revised Laws of Saint Lucia (2021)

PART 4
CUSTOMS DUTY EXEMPTIONS

13.   Permits

  1.  

    (1)   Where a person has been granted an interim approval under Part 2, the Minister may grant to that person a permit for importation free of customs duty and consumption tax, building materials, articles or equipment as specified in the permit.

  1.  

    (2)   A permit is subject to the condition that the building materials, articles or equipment as specified shall be used exclusively for the construction and equipping of the tourism product for which the interim approval has been granted.