Revised Laws of Saint Lucia (2021)

2.   Interpretation

In this Act—

“approved goods” means any class or description of goods specified in Schedule 1 as approved goods;

“approved premises” means Pointe Seraphine and includes any portion of land or place declared by the Minister under section 3 to be approved premises for the purpose of duty-free shopping;

“Comptroller” means the Comptroller of Customs and Excise appointed under section 4 of the Customs (Control and Management) Act;

“consumable” means—

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   (a)     any spirits, wine, or fermented, distilled or spirituous liquors; and

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   (b)     any cigars, cigarettes or tobacco, specified in Schedule 1 as consumables;

“diplomats” mean persons entitled to immunities or privileges under the International Organisations and Overseas Countries (Immunities and Privileges) Act;

“duty-free shopping system” means the system permitted by this Act for the sale of goods for export free of customs or excise duty or of retail sales tax, consumption tax, stamp duty, or any other tax or duty;

“licensed duty-free shop” means any premises, or area in any premises, in relation to which a licence issued under the provisions of section 5 is in force;

“local resident” means any person who is not a visitor;

“member State” means a member State of the Caribbean Community or the Organisation of Eastern Caribbean States listed in Schedule 4;

“Minister” means the Minister responsible for finance;

“national of a member State” includes a company or other legal entity constituted in a member State in accordance with the laws of the member State and which the member State regards as belonging to it, if the company or other legal entity has been formed for gainful purposes and has its registered office and central administration, and carries on substantial activity within the member State and is substantially owned and effectively controlled by a person who:

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   (a)     is a citizen of a member State;

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   (b)     has a connection with a member State of a kind which entitles that person to be regarded as belonging to or, if it be so expressed, as being native or resident of that member State for the purposes of the laws of that member State relating to immigration,

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   and for the purposes of this definition, a company or other legal entity is:

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      (i)     substantially owned if more than 50% of the equity interest in the company or entity is beneficially owned by a person mentioned in para-graphs (a) and (b),

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      (ii)     effectively controlled if the persons mentioned in para-graphs (a) and (b) have the power to name a majority of its directors or are otherwise legally entitled to direct its actions;

“officer” has the meaning assigned to it under section 2 of the Customs (Control and Management) Act;

“Pointe Seraphine” means the area whose boundaries are defined in Schedule 2, designated a customs area within the meaning of the Customs (Control and Management) Act;

“visitor” means a person who is in Saint Lucia—

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   (a)     on a visitor's visa; or

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   (b)     intransit from a place outside Saint Lucia to some other place outside Saint Lucia;

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   (c)     on a visit primarily for recreational purposes; so, however, that in any case, or on any occasion, where that person's status as a visitor is being considered for the purposes of this Act, a person shall not be deemed to be a visitor if—

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      (i)     on that occasion his or her stay in Saint Lucia exceeds 6 months, or

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      (ii)     during his or her stay, he or she works or performs any function in Saint Lucia for payment or reward.

(Amended by Act 21 of 2006)