A member of a visiting force may—
(a) at the time of his or her first arrival to take up service in Saint Lucia and at the time of the first arrival of any dependant of that member to join him or her, import his or her personal effects, property, supplies and material free of customs duty and any taxation, including value added tax;
(b) at the time of his or her first departure from Saint Lucia of any dependant of that member to join him or her, export his or her personal effects, property, equipment, supplies and material free of customs duty and any taxation including value added tax.