Revised Laws of Saint Lucia (2021)

12.   Operational charge

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    (1)   The Minister may by order published in the Gazette, declare an operational charge to be paid in respect of every duty-free shop.

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    (2)   The operational charge shall be a percentage of the sum received as selling price of approved goods sold in a licensed duty-free shop.

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    (3)   Every holder of a duty-free shop licence shall pay to the Comptroller in respect of every month during which he or she operates a duty-free shop, not later than 14 days after the end of the month, the amount due as operational charge in respect of every licensed duty-free shop operated by him or her.

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    (4)   In this section “selling price” includes the value, as assessed by the Comptroller, of things exchanged or other consideration accepted by the operator of a licensed duty-free shop or his or her agent as the price or on account of the price of approved goods or consumables purchased or delivered from a duty-free shop.

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    (5)   Every order under this section shall be subject to affirmative resolution of the Parliament of Saint Lucia.