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VALUE ADDED TAX ACT
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25.   Import declaration and payment of tax for importation of goods

Revised Laws of Saint Lucia (2021)

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25.   Import declaration and payment of tax for importation of goods

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    (1)   The Comptroller of Customs —

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      (a)     shall collect, at the time of import and on behalf of the Comptroller, any tax due under this Act on an import of goods and, at that time, obtain the name and the taxpayer identification number, if any, of the importer, the import declaration, and the invoice values in respect of the import; and

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      (b)     may make arrangements for such functions to be performed on his or her behalf in respect of imports through the postal services.

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    (2)   Where tax is payable on an import of goods, the importer shall, upon such entry, furnish the Comptroller of Customs with an import declaration and pay the tax due on the import in accordance with the arrangements referred to in subsection (4).

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    (3)   An import declaration under subsection (2) must —

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      (a)     be in the form approved by the Comptroller of Customs;

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      (b)     state the information necessary to calculate the tax payable in respect of the import; and

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      (c)     be furnished in the manner specified by the Comptroller of Customs.

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    (4)   Except where the contrary intention appears, the provisions of the Customs (Control and Management) Act, relating to the import, transit, coastwise carriage, clearance of goods, and payment and recovery of duty apply, so far as relevant, to the tax charged under this Act on the import of goods, with such exceptions, modifications and adaptations as the Minister may by Regulations prescribe.

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    (5)   The Comptroller of Customs may, under subsection (4), exercise any power conferred on the Comptroller of Customs by any customs legislation as if the reference to duty in that legislation included a reference to tax charged on imported goods under this Act.

DIVISION 3
Tax on import of services

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