(1) A visiting force may import into Saint Lucia, free of customs duty and taxation, including value added tax, equipment, supplies, materials and goods for the exclusive use of the visiting force as the Minister responsible for Finance considers reasonable.
(2) The Minister responsible for Finance may authorize the importation into Saint Lucia, free of duty and taxation, including value added tax, equipment, supplies, materials and goods for the exclusive use by dependants of members of the visiting force.