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TOURIST (DUTY-FREE SHOPPING SYSTEM) ACT
Revised Laws of Saint Lucia (2023)
Back to Revised Laws of Saint Lucia (2023)
TOURIST (DUTY-FREE SHOPPING SYSTEM) ACT
ACT
PART 1 PRELIMINARY
1. Short title
2. Interpretation
3. Power to amend Schedule and declare approved premises
4. Duty-Free shop operator's licence
5. Duty-Free shop operator's agency permit
6. Duty-Free shop licence
7. Time limit for application for renewal
8. Refusal to grant or renew licence or permit
8A. Rights of a national of a member State
9. Cancellation of licence or permit
10. Right of Appeal
11. Bond may be required
12. Operational charge
13. Display centres
14. Submission of returns
PART 2 WAREHOUSING
15. Duty-Free shop as private warehouse
16. Comptroller may issue directions
17. Application of Customs (control and management) act
PART 3 DUTY-FREE SHOPPING SYSTEM
18. Sale of approved goods and consumables
19. Deposit of approved goods
20. Conditions applicable to sale of approved goods and consumables
21. Restricted Goods
22. Searches
PART 4 OFFENCES AND PENALTIES
23. False advertisement
24. Failure to carry out directions
25. Infringement of conditions
26. Refusal to give explanation
27. False declaration
28. Evading provisions relating to approved goods and consumables
29. Failure to make returns
30. Penalty recoverable from bond
31. Prosecutions for offences
32. Provision for mitigation of severity of law
33. Comptroller may mitigate penalty
34. Regulations
Schedule 1
PART 1 APPROVED GOODS
PART 2 CONSUMABLES
Schedule 2
Schedule 3
Schedule 4
SUBSIDIARY LEGISLATION
Tourist (Duty-Free Shopping System) Orders – Section 3 (Statutory Instruments 80/1996, 5/2006, 21/2006, 22/2006, 23/2006, 24/2006, 128/2006, 174/2006, 7/2015, 32/2015, 57/2015, 96/2015, 72/2016, 5/2017, 6/2017, 51/2017, 91/2017, 92/2017 and 48/2018)
1. Short title
2. Declaration of approved premises