قانون الجمارك (الرقابة والإدارة) ، 1990 (الفصل 15.05 ، بصيغته المعدلة حتى الصك القانوني S.I. 172/2005)، سانت لوسيا

CHAPTER 15.05

CUSTOMS (CONTROL AND

MANAGEMENT) ACT

Revised Edition

Showing the law as at 31 December 2005

This is a revised edition of the law, prepared by the Law Revision Commissioner under the authority

of the Revised Edition of the Laws Act.

This edition contains a consolidation of the following laws—

CUSTOMS (CONTROL AND MANAGEMENT) ACT

Act 23 of 1990 in force 3 April 1993 (S.I.17/1993)

Amended by S.I. 65/1994 in force 5 November 1994

Amended by S.I. 18/1995 in force 25 February 1995

Amended by S.I. 94/1998 in force 19 December 1998

Amended by S.I. 35/1999 in force 22 May 1999

Amended by S.I. 125/1999 in force 1 July 1999

Amended by S.I. 46/2000 in force 4 November 1999

Amended by S.I. 170/2000 in force 1 March 2000

Amended by S.I. 67/2001 in force 2 June 2001

Amended by S.I. 53/2002 in force 2 June 2002

Amended by S.I.172/2005 in force 28 December 2005

Amended by Act 25 of 2005 in force 21 November 2005

CUSTOMS (PORT OF SOUFRIERE BAY) ORDER – Section 12

Statutory Instrument 60/1994 in force 1 October 1994

CUSTOMS REGULATIONS – Sections 23, 33, 50, 52 and 141

Statutory Instrument 36/1968 in force 1 January 1969

Amended by S.I. 22/1969 in force 26 July 1969

Amended by S.I. 36/1969 in force 29 November 1969

Amended by S.I. 11/1970 in force 25 April 1970

Amended by S.I. 26/1981 in force 4 July 1981

Amended by S.I. 77/1983 in force 17 December 1983

Amended by S.I. 19/1984 in force 21 April 1984

Amended by S.I. 51/1992 in force 1 October 1992

Amended by S.I. 25/1993 in force 22 May 1993

Amended by S.I. 30/1995 in force 6 May 1995

Amended by S.I. 75/1995 in force 2 December 1995

Amended by S.I. 29/1998 in force 18 April 1998

Amended by S.I. 77/1999 in force 1 July 1999

Amended by S.I. 98/2000 in force 15 April 2000

Amended by S.I. 241/2000 in force 16 December 2000

CUSTOMS (RAW & SEMI MANUFACTURED GOODS IMPORT) REGULATIONS –

Section 141

Statutory Instrument 26/1970 in force 31 October 1970

CUSTOMS AIRPORT (BONDED SHOPS) REGULATIONS – Section 141

Statutory Instrument 2/1976 in force 24 January 1976

Amended by S.I. 55/1981 in force 5 December 1981

Amended by S.I. 37/1993 in force 3 July 1993

CUSTOMS (MOORINGS OF YACHTS) REGULATIONS – Section 141

Statutory Instrument 17/1985 in force 6 April 1985

Amended by S.I. 78/1985 in force 2 November 1985

CHAPTER 15.05

CUSTOMS (CONTROL AND MANAGEMENT) ACT

ARRANGEMENT OF SECTIONS

Section

PART 1

PRELIMINARY

1. Short title

2. Interpretation

3. Time of importation and exportation14A

PART 2

ADMINISTRATION

4. Comptroller of Customs

5. Delegation and appointment by the Comptroller

6. Obligation of secrecy

7. Times of attendance of officers

8. Assistance to be rendered by the police

9. Officers not to be interested in certain vessels, aircraft or merchandise

10. Directions

11. Application to Government vessels and aircraft

PART 3

CUSTOMS CONTROLLED AREAS

12. Appointment of customs ports

13. Approved wharves

14. Customs airports

15. Customs areas

16. Examination stations

17. Transit sheds

18. Agents

19. Control of movement of uncleared goods

20. Control of pleasure craft

PART 4

IMPORTATION

21. Procedure on arrival of vessels

22. Procedure on arrival of aircraft

23. Power to make regulations for arriving vessels and aircraft and the

unloading of imported goods

24. Notification of arrival of vessels

25. Report inwards

26. Entry of goods on importation

27. Entry by bill of sight

28. Removal of uncleared goods to a Customs warehouse

29. Importation of goods by post

30. Control of movement of uncleared goods within or between port or airport

and other places

31. Control of movement of goods to and from inland clearance depot

32. Goods improperly imported

PART 5

EXPORTATION

33. Power to make regulations as to the loading of goods and departing

vessels and aircraft

34. Entry of goods for exportation

35. Entry outwards of vessels

36. Stores

37. Clearance

38. Power to refuse or demand return of clearance

39. Security for exportation of goods

40. Offences in relation to exportation

41. Exportation of prohibited or restricted goods

42. Power to require information regarding goods of community origin

PART 6

COASTING TRADE

43. Definition of coasting trade

44. Power to make Regulations as to coasting trade

45. Limits on coasting trade

46. Clearance of coasting vessels and aircraft

47. Cargo book

48. Examination of goods in coasting vessels

49. Offences in relation to carriage of goods coastwise

50. Power to make regulations relating to small craft

PART 7

WAREHOUSING

51. Approval of warehouses

52. Power to make Regulations as to warehouses and warehoused goods

53. Goods not to be warehoused on importation

54. Production of goods in warehouse

55. Occupier to inspect and show goods for sale

56. Entry, marking, etc. of goods for warehousing

57. Re-entry of goods entered for warehousing

58. Operations on warehoused goods

59. Deficiency in warehoused goods

60. Removal of warehoused goods

61. Duty chargeable on warehoused goods

62. Removal of warehoused goods without payment of duty

63. Provisions as to goods to be deposited in a Customs warehouse

64. Offences in relation to warehouses and warehoused goods

PART 8

DUTIES, DRAWBACK, PROHIBITIONS AND RESTRICTIONS

65. Time at which duty chargeable and payable

66. Goods to be warehoused without payment of duty

67. Relief from duty of goods entered for transit or transhipment

68. Calculation of duty chargeable

69. Special provisions

70. Reliefs from duty on re-imported goods

71. Abatement of duty

72. Goods imported only temporarily for re-exportation

73. Goods imported other than as cargo, stores, or baggage

74. Personal reliefs and power to make Regulations

75. Relief from duty on re-imported goods locally produced

76. Power of Cabinet to refund duty

77. Recovery of amounts due

78. Valuation

79. Extent of drawback

80. Claims for drawback

81. Drawback on goods destroyed or damaged after shipment

82. Offences in relation to drawback

83. Refund where duty paid on goods imported which are exported after

undergoing a process of manufacture

84. General provisions

85. Prohibition on carriage of spirits, tobacco

PART 9

POWERS

86. Customs control of persons entering or leaving Saint Lucia

87. Right to access

88. Power of boarding

89. Power to station officer on vessel

90. Power to patrol and moor

91. Power to examine and take account of goods

92. Power to require provision of facilities

93. Power to take samples

94. Power to search premises

95. Power to search vehicles

96. Power to search persons

97. Power to arrest

98. Power to carry and use firearms

99. Power to summon vessels

100. Power to pay rewards

101. Power to require attendance

102. Power to require information and the production of evidence

103. Power to require security

PART 10

OFFENCES

104. Unlawful assumption of character of Comptroller or officer

105. Bribery and collusion

106. Offences against officers

107. Carrying away officers

108. Interfering with customs vessels

109. Signalling to smugglers

110. Communicating with arriving vessels

111. Offering goods for sale as smuggled goods

112. Special penalty where offender armed or disguised

113. Untrue declarations

114. Counterfeiting documents

115. False scales

116. Fraudulent evasion

117. Removing locks, seals or marks

118. Penalty for violation of customs law not expressly provided for

118A. Computer fraud and related offences90A

PART 11

LEGAL PROCEEDINGS, FORFEITURE AND SALE OF GOODS

119. Institution of proceedings

120. Time limit on proceedings

121. Place of trial

122. Persons who may conduct proceedings

123. Service of process

124. Incidental provisions

125. Power to compound offences and mitigate penalties

126. Proof of certain documents

127. Proof of certain matters other than documents

128. Detention of persons about to leave Saint Lucia

129. Actions against officers

130. Detention, seizure and condemnation of goods

131. Forfeiture of vessels etc., used in connection with goods liable to forfeiture

132. Special provisions as to forfeiture of larger vessels

133. Protection of officers seizing or detaining goods

134. Sale of goods condemned as forfeited

135. Sale of goods not condemned as forfeited

PART 12

DETERMINATION OF DISPUTES

136. Appeal to the Comptroller

137. Customs Appeal Commissioners

138. Appeal to the Customs Appeal Commissioners

139. Right of further appeal

140. Payment of duty after appeal

PART 13

MISCELLANEOUS

141. Power to make regulations

142. Amendment of Schedules

143. Savings of regulations

SCHEDULE 1

SCHEDULE 2

SCHEDULE 3

SCHEDULE 4

CHAPTER 15.05

CUSTOMS (CONTROL AND MANAGEMENT) ACT

(Acts 23 of 1990 and 25 of 2005, S.I. 65/1994, 18/1995, 94/1998, 35/1999, 125/1999,

46/2000, 170/2000, 67/2001, 53/2002 and 172/2005)

AN ACT to revise and consolidate the law relating to customs.

Commencement [3 April 1993]

PART 1 PRELIMINARY

1. SHORT TITLE

This Act may be cited as the Customs (Control and Management)

Act.

2. INTERPRETATION

In this Act, unless the context otherwise requires—

―agent‖ means any person appointed as an agent under section

18;

―aircraft‖ includes any balloon (whether captive or free), kite,

glider, airship, helicopter or other flying machine;

―airport‖ means any area of land or water designed, equipped,

set apart or commonly used for affording facilities for the

landing and departure of aircraft;

―approved wharf‖ means any place approved under section

13(1);

―assigned matter‖ means any matter in relation to which the

Comptroller is required under any enactment to perform

any duty;

―beer‖ includes any description of beer and any liquid which on

an analysis of a sample at any time is found to be of a

strength exceeding 1.2% but not more than 10% of pure

ethyl alcohol by volume.

However, the Minister has the power to modify this

definition or permit such exceptions as may be found

desirable;

―boarding station‖ means any place directed to be a boarding

station under section 12(2);

―burden‖, in relation to the weight of a vessel means the net

registered tonnage calculated in the manner prescribed by

law for ascertaining net registered tonnage;

―cargo‖ means any goods, other than mail, stores, crew

member’s effects and passenger’s accompanied baggage,

carried on board a vessel or aircraft;

―claimant‖, in relation to proceedings for the condemnation of

any thing as being liable to forfeiture, means any person

claiming that that thing is not liable to forfeiture;

―coasting aircraft‖ and ―coasting vessel‖ have the meaning

given to them by section 43(1);

―commander‖, in relation to an aircraft, includes any person

having or taking charge or command of that aircraft;

―Common Market‖ means the Caribbean Common Market;

―Comptroller‖ means the Comptroller of Customs;

―container‖ includes any bundle or package and any box, cask

or other receptacle whatsoever;

―crew‖ means any person employed in duties on board any

vessel or aircraft during a voyage or flight, whether or not

such a person is on any crew list;

―customs airport‖ means any place prescribed as such or

appointed under section 14;

―Customs Appeal Commissioners‖ means those persons

appointed to be Customs Appeal Commissioners under

section 137;

―customs area‖ means any place approved under section 15(1);

―customs enactment‖ includes the provisions of this Act, any

subsidiary legislation made under it, and any other

enactment which relates to an assigned matter;

―customs port‖ means any place prescribed as such or

appointed under section 12;

―customs warehouse‖ means any place appointed as such

under section 63;

―declaration‖ means the provision of any information to

customs whether verbally, in a document or in electronic

form by a person or their agent relating to particular

importations or exportations or intransit;

―document‖ includes—

(a) a map, plan, drawing or photograph;

(b) any information in writing relating directly or

indirectly to goods which are imported, exported or in

transit;

(c) any declaration in writing required by the Comptroller;

(d) any information recorded or stored by means of any

tape recorder, computer hardware or software and any

material subsequently derived from the information

recorded or stored;

(e) anything from which sounds or visual images are

capable, with or without the aid of a device of being

reproduced;

(f) a copy, reproduction or duplicate of a document or

part of such copy, reproduction or duplicate; or

(g) anything on which there is writing;

―dollar‖ means East Caribbean Dollar;

―drawback‖ means a refund of all or part of any duty of

customs authorised by any enactment in respect of goods

exported or used in any particular manner.

―drawback goods‖ means goods in the case of which a claim

for drawback has been or is to be made;

―dutiable goods‖ means goods of a class or description subject

to any duty of customs whether or not these goods are in

fact chargeable with that duty, and whether or not that

duty has been paid;

―duty‖ means a duty of customs chargeable under any law on

goods on importation or exportation;

―entered‖

(a) in relation to goods imported, warehoused, put on

board an aircraft or ship as stores or exported means

the acceptance and signature by the proper officer

of an entry, specification or shipping bill and

declaration signed by the importer or exporter on

the prescribed form in the prescribed manner,

together with the payment to the proper officer by

the importer or exporter of all rents and charges due

to the Government in respect of the goods; and

(b) in the case of dutiable goods (except on the entry

for warehousing of imported goods) means the

payment by the importer or exporter to the proper

officer of the full duties thereon, or else, where

permitted, the deposit of a sum of money or giving

of security for the duties, as provided by law; or

(c) in the case of goods for which security by bond is

required on the exportation, putting on board an

aircraft or ship as stores or removal of such goods

means the giving of such security; and entry shall

be construed accordingly;

―entry by bill of sight‖ means an entry made in accordance

with section 27(3);

―examination station‖ means any place approved under section

16(1);

―export‖ means to take or cause to be taken out of Saint Lucia

or the territorial sea;

―exporter‖ in relation to goods for exportation or for use as

stores, includes the shipper of the goods and any person

performing in relation to any aircraft functions

corresponding with those of a shipper;

―goods‖ includes stores, baggage and livestock;

―import‖ means to bring or cause to be brought into Saint

Lucia or the territorial sea;

―importer‖ in relation to any goods at any time between their

importation and the time when they are delivered out of

customs charge, includes any owner or other person

possessed of or beneficially interested in the goods;

―land‖ and ―landing‖ in relation to the landing of aircraft,

includes alighting on water;

―master‖ in relation to a vessel, includes any person having or

taking charge or command of the vessel;

―Minister‖ means the Minister charged with the responsibility

of customs;

―occupier‖ in relation to any warehouse, means the person who

has given security to the Comptroller in respect of those

premises;

―officer‖ means, subject to section 5(2), any person employed

in the Customs Division of the Ministry of Finance, and

includes the Comptroller and the Deputy Comptroller;

―owner‖ in relation to a vessel or an aircraft, includes the

operator of that vessel or aircraft;

―passenger‖ means any person other than a crew member

travelling on or arriving from any vessel or aircraft;

―passenger’s accompanied baggage‖ means the personal and

household effects of a passenger including currency

carried on a vessel or aircraft whether in the personal

possession of the passenger or not so long as it is not

carried under a contract of carriage or other similar

agreement and does not include any article intended for

sale or exchange;

―perfect entry‖ means any entry made in accordance with

section 26 or the warehousing regulations, as the case

may be;

―police officer‖ means any member of the Royal Saint Lucia

Police Force;

―port‖ means a port appointed by the Minister under section

12;

―prohibited or restricted goods‖ means goods of a class or

description of which the importation, exportation or

carriage coastwise is prohibited or restricted under or by

virtue of any enactment;

―proper‖ in relation to the person by, with or to whom or the

place at which any thing is to be done, means the person

or place appointed or authorised by the Comptroller in

that behalf;

―proprietor‖ in relation to any goods, includes any owner,

importer, exporter, shipper or other person possessed of or

beneficially interested in those goods;

―shipment‖ includes loading into an aircraft, and ―shipped‖ and

cognate expressions shall be construed accordingly;

―signature‖ includes—

(a) an electronic signature which is—

(i) incorporated into, or otherwise logically

associated with, any electronic communication

or other electronic data,

(ii) generated by the signatory or other source of the

communication or data,

(iii) used for the purpose of facilitating, by means of

a link between the signatory or other source and

the communication or data, the establishment of

the authenticity of the communication or data,

the establishment of its integrity or both;

(b) a key, in relation to any electronic data, used by means

of a code, password, algorithm or other data the use of

which, with or without keys—

(i) allow access to the data, or

(ii) facilitates the putting of the data into an

intelligible form;

―spirits‖ means any spirits of any description and includes all

liquors mixed with spirits and all mixtures, compounds or

preparations made with spirits but does not include

methylated spirits or medicated spirits;

―stores‖ means goods for use in a vessel or aircraft and includes

fuel and spare parts and other articles or equipment,

whether or not for immediate fitting;

―territorial sea‖ has the same meaning as in section 3 of the

Maritime Areas Act;

―tobacco‖ includes manufactured and un-manufactured tobacco

of every description, tobacco stalks and tobacco refill;

―transit‖ or ―transhipment‖ in relation to the entry of goods,

means transit through Saint Lucia or transhipment with a

view to the re-exportation of goods in question;

―transit shed‖ means any place approved under section 17(1);

―vehicle‖ means any method of carriage or conveyance and

includes any cart and wagon and any trailer attached to

any vehicle;

―vessel‖ includes any ship, hovercraft or boat;

―warehouse‖ except in the expression ―customs warehouse‖,

means any place of security approved by the Comptroller

under section 51(1);

―warehousing regulations‖ means any regulations made under

section 52;

―writing‖ includes electronically generated information which

is accessible and capable of retention for subsequent

reference.

(Amended by Act 25 of 2005)

3. TIME OF IMPORTATION AND EXPORTATION

(1) The provisions of this section have effect for the purposes of

this Act and of any other enactment relating to customs.

(2) The time of importation of any goods is considered to be—

(a) where the goods are brought by sea, the time when the

vessel carrying them comes within the limits of the port;

(b) when the goods are brought by air the time when the

aircraft carrying them lands in Saint Lucia or the time

when the goods are unloaded in Saint Lucia whichever is

the earlier.

However, in the case of goods brought by sea of which entry is

not required under section 26, the time of importation is

considered to be the time when the vessel carrying them came

within the limits of the port at which the goods are discharged.

(3) The time of exportation of any goods from Saint Lucia is

considered to be where the goods are exported by sea or air, the

time when the goods are shipped for exportation.

Except that, in the case of prohibited or restricted goods which

are exported by sea or by air, the time of exportation is

considered to be the time when the exporting vessel or aircraft

departs from the last port or customs airport at which it is

cleared before departing for a destination outside Saint Lucia.

(4) A vessel is considered to have arrived at or departed from a port

at the time when the ship comes within or, as the case may be,

leaves the limits of that port.

PART 2 ADMINISTRATION

4. COMPTROLLER OF CUSTOMS

(1) There is hereby created the office of Comptroller which is a

public office. The Comptroller, subject to the general control of

the Minister, is charged with the duty of collecting and

accounting for, and otherwise managing, the revenue of

customs.

(2) The Comptroller is responsible for the administration of this

Act and for any other enactment relating to any assigned matter.

(3) All sums collected under the customs enactment shall, as soon

as practicable, be paid by the Comptroller to the Accountant

General for the benefit of the general revenue of Saint Lucia.

5. DELEGATION AND APPOINTMENT BY THE COMPTROLLER

(1) Any act or thing required or authorised by any customs

enactment to be done by the Comptroller may be done by any

officer authorised generally or specifically in that behalf, in

writing or otherwise, by the Comptroller, except that where, for

any reason, the post of Comptroller for any time is unfilled, any

authorisation given by a previous Comptroller which has not

been revoked shall continue in force until revoked by any

person subsequently appointed as Comptroller.

(2) Any person appointed by the authority or with the concurrence

of the Comptroller (whether previously or subsequently

expressed) to perform any act or duty relating to an assigned

matter which by law may or is required to be performed by an

officer, is considered to be an officer.

(3) Any person considered by virtue of subsection (2) to be an

officer has the powers of an officer in relation to the act or duty

to be performed by him or her.

(4) If any officer or other person who has been authorised in

writing by the Comptroller to do any thing fails when required

to do so by the Comptroller to return to him or her that written

authority, he or she commits an offence and is liable to a fine of

$5,000 and if the failure continues after he or she is convicted

therefor he or she commits a further offence and be liable to a

penalty not exceeding $100 for every day on which the offence

is so continued.

(5) Where any act is required by an enactment to be done in any

particular place it is considered to be done in such place if done

in any other place authorised by the Comptroller for that

purpose.

(6) The Comptroller may make directions specifying the forms in

relation to any assigned matter as he or she thinks fit.

6. OBLIGATION OF SECRECY

(1) Subject to subsection (2), any person appointed or employed in

carrying out any requirement of or any duty imposed or any

power granted by any customs enactment, who—

(a) discloses to an unauthorised person any document,

information or confidential instruction which has come

into his or her possession or to his or her knowledge in

the course of his or her duties; or

(b) permits any unauthorised person to have access to any

records in his or her possession or custody,

commits an offence and is liable to a fine of $5,000, or to

imprisonment for 12 months, or to both.

(2) Subsection (1) does not prevent the disclosure by any person of

any document, information or confidential instruction where

that disclosure is authorised by or under any Act or by the

Comptroller.

7. TIMES OF ATTENDANCE OF OFFICERS

(1) The days on which and the hours between which offices of

customs are to be open or officers are to be available for the

performance of particular duties are such as the Minister may

by order made by statutory instrument prescribe.

(2) Any request for an officer to perform any duty outside the

normal hours of attendance of officers shall be made in writing

to the Comptroller who may grant such request if he or she

thinks fit.

(3) The fees payable for the performance of duties outside the

hours directed by the Comptroller are such as the Minister may

by order made by statutory instrument prescribe.

8. ASSISTANCE TO BE RENDERED BY THE POLICE

(1) It is the duty of every police officer to assist in the enforcement

of the law relating to any assigned matter.

(2) In relation to any assigned matter every officer shall have the

same powers, authorities and privileges as are given by law to

police officers.

9. OFFICERS NOT TO BE INTERESTED IN CERTAIN VESSELS, AIRCRAFT OR MERCHANDISE

Any officer authorised by the Comptroller by virtue of section 5(1)

who—

(a) owns either in whole or in part any vessel or aircraft

engaged in trade;

(b) acts on behalf of the owner of any vessel or aircraft

engaged in trade; or

(c) imports or is concerned in the importation of any

merchandise for sale,

commits an offence and is liable on summary conviction to a fine of

$5,000 or to imprisonment for a term not exceeding 6 months.

10. DIRECTIONS

Any direction given under any provision of this Act or any subsidiary

legislation made under it—

(a) shall be published in the Gazette;

(b) may make different provisions for different

circumstances;

(c) may be varied or revoked by a subsequent direction; and

(d) unless varied or revoked by a subsequent direction, shall

continue to apply although the person who gave the

direction is no longer the Comptroller or an officer or, for

any other reason, no longer has the authority to give such

a direction.

11. APPLICATION TO GOVERNMENT VESSELS AND AIRCRAFT

The requirements imposed in respect of importation, exportation and

coastal trading under this Act shall not apply—

(a) to any vessel or aircraft owned by or in the service of the

Government when being used for the purpose of customs,

police or coastguard; and

(b) where the Comptroller so directs, and for such periods

and subject to such conditions and restrictions as the

Comptroller may see fit to impose, to any vessel or

aircraft owned by or in the service of the Government of

any other country.

PART 3 CUSTOMS CONTROLLED AREAS

12. APPOINTMENT OF CUSTOMS PORTS

(1) The Minister may by order made by statutory instrument—

(a) appoint and name any area in Saint Lucia as a customs

port;

(b) alter the name or limits of any customs port;

(c) revoke the appointment of any customs port; and

(d) impose any condition or restriction, vary or revoke any

condition or restriction imposed, on the use of an area in

Saint Lucia as a customs port.

(2) The Comptroller may direct that any place in a customs port be

a boarding station for the purpose of the boarding of or

disembarkation from vessels by officers.

(3) Any person who contravenes or fails to comply with any

condition or restriction imposed by the Minister under

subsection (1) commits an offence and is liable to a fine of

$5,000.

13. APPROVED WHARVES

(1) The Comptroller may approve, for such periods and subject to

such conditions and restrictions, as he or she may see fit to

impose any place in Saint Lucia for the embarkation and

disembarkation of passengers onto and from vessels and for the

loading and the unloading of goods or any class or description

of goods onto or from vessels, and any place so approved shall

be referred to in this Act as an ―approved wharf‖.

(2) The Comptroller may at any time for reasonable cause revoke

or vary the terms of any approval given under subsection (1).

(3) An officer may at any time enter an approved wharf and inspect

it and any goods at the wharf.

(4) Any person who contravenes or fails to comply with any

condition or restriction imposed by the Comptroller under

subsection (1) commits an offence and is liable to a fine of

$5,000.

14. CUSTOMS AIRPORTS

(1) The Minister may by order made by statutory instrument—

(a) appoint and name any area in Saint Lucia as a customs

airport;

(b) alter the name or limits of any customs airport;

(c) revoke the appointment of any customs airport; and

(d) impose any condition or restriction, or vary or revoke any

condition or restriction imposed, on the use of any area in

Saint Lucia as a customs airport.

(2) Any person in control of any airport shall—

(a) permit an officer at any time to enter upon and inspect

that airport and all buildings and goods on that airport;

and

(b) if so required by the Comptroller—

(i) keep a record, in such form, and manner and

containing such particulars as the Comptroller may

direct, of all aircraft arriving at or departing from

that airport,

(ii) keep the record referred to in subparagraph (i)

available and produce that record on demand to any

officer, together with all other documents kept at the

airport which relate to the movement of aircraft, and

(iii) permit any officer to make copies of, take extracts

from or remove for a reasonable period any such

record or document referred to in subparagraphs (i)

and (ii).

(3) Any person who contravenes or fails to comply with—

(a) any condition or restriction imposed by the Minister under

subsection (1); or

(b) any requirement imposed under subsection (2),

commits an offence and is liable to a fine of $5,000.

15. CUSTOMS AREAS

(1) The Comptroller may approve, for such periods and subject to

such conditions and restrictions as he or she may see fit to

impose, any place in Saint Lucia not being a customs port,

approved wharf or customs airport, as a ―customs area‖.

(2) The Comptroller may at any time for reasonable cause revoke

or vary the terms of any approval given under subsection (1).

(3) Any person who contravenes or fails to comply with any

condition or restriction imposed by the Comptroller under

subsection (1) commits an offence and is liable to a fine of

$5,000.

16. EXAMINATION STATIONS

(1) The Comptroller may approve, for such periods and subject to

such conditions and restrictions as he or she thinks fit to impose

any place at a customs port, customs airport or other customs

area for the loading and unloading of goods and the

embarkation and disembarkation of passengers; and any such

place so approved is referred to in this Act as an ―examination

station‖.

(2) The Comptroller may at any time for reasonable cause revoke

or vary the terms of any approval given under this section.

(3) Any person who contravenes or fails to comply with any

condition or restriction imposed by the Comptroller commits an

offence and is liable to a fine of $1,000.

(4) Save as authorised by or under any provision of this Act any

person who without the consent of the Comptroller enters or

remains upon any customs port, approved wharf, customs

airport, customs area or examination station commits an offence

and is liable to a fine of $5,000 and may be arrested.

17. TRANSIT SHEDS

(1) The Comptroller may approve for such periods and subject to

such conditions and restrictions as he or she sees fit, places for

the deposit of goods imported and not yet cleared from customs

charge, including goods not yet reported and entered under this

Act, and any place so approved is in this Act referred to as a

―transit shed‖.

(2) An officer may at any time enter a transit shed and inspect it

and any goods in the transit shed.

(3) The Comptroller may at any time for reasonable cause revoke

or vary the terms of any approval given under subsection (1).

(4) Any person who contravenes or fails to comply with any

condition or restriction imposed by the Comptroller under

subsection (1) commits an offence and is liable to a fine of

$5,000.

18. AGENTS

(1) The master of any vessel or the commander of any aircraft may

appoint as his or her agent any person duly authorised to

perform any act required by any customs enactment to be

performed by a master or a commander, and, if he or she does

so, he or she shall notify the Comptroller of the name and

address of that person and if the Comptroller is satisfied that the

person appointed is a fit and proper person to be such an agent,

the Comptroller may, subject to such terms and conditions as he

or she sees fit to impose accept that person as the agent of that

vessel or aircraft; However, if no such agent is appointed, the

owner of the vessel or aircraft, if resident or represented in the

country, is considered to be the agent of the master or

commander for all purpose of any assigned matter.

(2) If any agent appointed under subsection (1) wilfully or

persistently neglects or refuses to comply with any requirement

imposed by any customs enactment on a master of a vessel or a

commander of an aircraft, the Comptroller may, by notice in

writing, advise any master of that vessel or any commander of

that aircraft that he or she no longer accepts the person

appointed as the agent of that vessel or that aircraft, and that

person shall upon such notification then cease to be the agent of

the master of that vessel or the commander of that aircraft.

(3) Where any person other than the master of a vessel or the

commander of an aircraft is required by any customs enactment

to perform any act or duty, he or she may appoint as his or her

agent any other person to perform that act or duty.

(4) Before accepting any request by an agent to act on behalf of a

person in relation to an assigned matter, an officer may require

that agent to produce to him or her written authority from the

person whose agent he or she is, certifying that he or she is so

authorised to act.

(5) The Comptroller may if he or she sees fit require any person

appointed to act as an agent under subsection (1) to give

security by bond or otherwise in such form and manner as the

Comptroller may direct and such bond—

(a) shall be taken on behalf of the Government of Saint

Lucia;

(b) shall be valid although it is entered into by a person under

full age; and

(c) may be cancelled at any time by or by the order of the

Comptroller.

19. CONTROL OF MOVEMENT OF UNCLEARED GOODS

(1) The Comptroller may give general or specific directions as to

the manner in which, and the conditions and restrictions under

which, goods to which this section apply may be moved within

the limits of any customs port, approved wharf, customs airport

or other customs area, between any of them or between any of

them and any other place.

(2) This section applies to—

(a) all goods chargeable with any duty which has not been

paid;

(b) any goods on which any drawback has been paid; and

(c) any other goods which have not yet been cleared out of

customs charge.

(3) Any direction under subsection (1) may require that goods to

which this section applies shall only be moved—

(a) by persons licensed by the Comptroller for that purpose;

or

(b) in such vessels, aircraft or vehicles or by such other

means, as may be approved by the Comptroller for that

purpose;

and any such licence or approval may be granted for such

periods and be subject to such conditions and restrictions as the

Comptroller may see fit to impose and may be revoked at any

time by the Comptroller.

(4) Any person who contravenes or fails to comply with any

direction given, or any condition or restriction imposed, or the

terms of any licence or approval granted by the Comptroller

under subsection (1) commits an offence and is liable to a fine

of $5,000.

20. CONTROL OF PLEASURE CRAFT

(1) The Minister may make regulations by statutory instrument

with respect to the arrival report and departure of pleasure craft.

(2) In this section, ―pleasure craft‖ means—

(a) any vessel which, at the time of its arrival at a place in

Saint Lucia from abroad, is being used for private

recreational purposes only; or

(b) any vessel which the proper officer, after application is

made to him or her in writing, permits to be treated as a

pleasure craft.

(3) Regulations under subsection (1) may allow the Comptroller to

give such directions as he or she thinks fit and may provide for

the imposition of a fine of an amount not exceeding $5,000 for

any contravention of or failure to comply with any such

regulation or any direction given under such regulation and for

the forfeiture of any vessel or goods involved in any such

offence.

PART 4 IMPORTATION

21. PROCEDURE ON ARRIVAL OF VESSELS

(1) Subject to the provisions of this section and save as the

Comptroller may otherwise permit—

(a) the master of any vessel arriving in the territorial sea of

Saint Lucia from a place outside of Saint Lucia shall not

cause or permit that vessel to arrive at any time at any

place other than a customs port; and

(b) a person importing or concerned in importing any goods

in any vessel shall not bring those goods into Saint Lucia

at any place other than a customs port.

(2) A master or other person who contravenes or fails to comply

with any requirement of subsection (1) commits an offence and

is liable to a fine of $5,000, or 3 times the value of the goods

whichever is the greater, and any goods imported in

contravention of that subsection are liable to forfeiture.

(3) Subsection (1) shall not apply in relation to any vessel which is

compelled by accident, stress of weather or other unavoidable

cause to arrive at a place other than a customs port, but subject

to subsection (5)—

(a) the master of any such vessel—

(i) shall immediately report the arrival of the vessel to

an officer or police officer,

(ii) shall not, without the consent of an officer, permit

any goods carried on the vessel to be unloaded

from, or any passenger or member of the crew to

depart from the vicinity of the vessel, and

(iii) shall comply with any direction given by an officer

in respect of such goods;

(b) a passenger or member of the crew shall not, without the

consent of an officer or a police officer leave the

immediate vicinity of any such vessel.

(4) A master or other person who contravenes or fails to comply

with any requirement of subsection (3) commits an offence and

is liable to a fine of $5,000 and any goods imported in

contravention of that subsection are liable to forfeiture.

(5) Subsection (3) does not prohibit—

(a) the departure of any passenger or member of the crew

from the vicinity of a vessel; or

(b) the removal of goods from a vessel,

where that departure or removal is necessary for reasons of

health, safety or the preservation of life or property.

22. PROCEDURE ON ARRIVAL OF AIRCRAFT

(1) Subject to the provisions of this section and save as the

Comptroller may otherwise permit—

(a) the commander of any aircraft arriving in Saint Lucia

from a place outside Saint Lucia shall not cause or permit

that aircraft to land—

(i) for the first time on its arrival in Saint Lucia, or

(ii) at any time while it is carrying passengers or goods

brought in that aircraft from a place outside Saint

Lucia and not yet cleared,

at any place other than a customs airport; and

(b) a person importing or concerned in importing any goods

in any aircraft shall not bring those goods into Saint Lucia

at any place other than a customs airport.

(2) A commander or other person who contravenes or fails to

comply with any requirement of subsection (1) commits an

offence and is liable to a fine of $5,000, or 3 times the value of

the goods whichever is the greater and any goods imported in

contravention of that subsection are liable to forfeiture.

(3) Subsection (1) does not apply in relation to any aircraft which is

required by or under any enactment relating to air navigation, or

is compelled by accident, stress of weather or other unavoidable

cause, to land at a place other than a customs airport, but

subject to subsection (5)—

(a) the commander of any such aircraft—

(i) shall immediately report the landing to an officer or

a police officer and shall on demand produce to him

or her the journey log belonging to the aircraft,

(ii) shall not without the consent of an officer permit

any goods carried on the aircraft to be unloaded

from, or any passenger or member of the crew to

depart from the vicinity of, the aircraft, and

(iii) shall comply with any direction given by an officer

with respect to such goods; and

(b) a passenger or member of the crew shall not without the

consent of an officer leave the immediate vicinity of any

such aircraft.

(4) A commander or other person who contravenes or fails to

comply with any requirement of subsection (3) commits an

offence and is liable to a fine of $5,000 and any goods imported

in contravention of this subsection are liable to forfeiture.

(5) Subsection (3) does not prohibit—

(a) the departure of any passenger or member of the crew

from the vicinity of an aircraft; or

(b) the removal of goods from an aircraft,

where that departure or removal is necessary for reasons of

health, safety or the preservation of life or property.

23. POWER TO MAKE REGULATIONS FOR ARRIVING VESSELS AND AIRCRAFT AND THE UNLOADING OF IMPORTED GOODS

(1) The Minister may make regulations—

(a) prescribing the procedure to be followed by a vessel

arriving at a customs port and an aircraft arriving at a

customs airport;

(b) regulating the unloading, landing, movement and removal

of goods on their importation; and

(c) permitting the Comptroller to give directions.

Different regulations may be made with respect to vessels and

aircraft.

(2) Without prejudice to the generality of subsection (1),

regulations made under that subsection may provide for the

imposition of a fine of an amount not exceeding $5,000 for any

contravention of or failure to comply with any such regulation,

or any direction given under any such regulation, and for the

forfeiture of any goods involved in any such offence.

24. NOTIFICATION OF ARRIVAL OF VESSELS

Save as the Comptroller may otherwise permit, the master of every

vessel intending to come to Saint Lucia shall notify the Comptroller

of the expected arrival of that vessel not less than one working day,

before the arrival of that vessel and if the master fails to do so he or

she commits an offence and is liable to a fine of $5,000.

25. REPORT INWARDS

(1) The master of every vessel arriving at a customs port—

(a) from any place outside Saint Lucia; or

(b) carrying goods brought in that vessel from a place outside

Saint Lucia and not yet cleared on importation,

shall, 24 hours before arrival, deliver to the Comptroller a

report in such form and manner and containing such particulars

as the Comptroller may direct. (Amended by Act 25 of 2005)

(2) The commander of every aircraft arriving at a customs

airport—

(a) from any place outside Saint Lucia; or

(b) carrying goods or passengers taken on board that aircraft

at a place outside Saint Lucia, being goods or passengers

either—

(i) bound for a destination in Saint Lucia and not yet

cleared at a customs airport, or

(ii) bound for a destination outside Saint Lucia,

shall, before arrival, deliver to the Comptroller a report in such

form and manner and containing such particulars as the

Comptroller may direct. (Amended by Act 25 of 2005)

(3) Where any report made under this section is incorrect, the

person who made it shall, within 24 hours of the making of it or

such longer period as the Comptroller may in any case permit,

be allowed to amend it, and if the Comptroller is satisfied that

the error was not made knowingly or recklessly, then despite

any other provision of any customs enactment that person does

not commit any offence and where the error consisted of the

omission or incorrect reporting of any goods, those goods are

not liable to forfeiture. (Amended by Act 25 of 2005)

(4) Where—

(a) a person by whom a report is required to be made by this

section fails to make a report as required, he or she

commits an offence and is liable to a fine of $5,000; and

(b) any goods which appear on any clearance required to be

produced by this section do not appear on the report, then,

unless the report is amended under subsection (3), the

master or commander—

(i) shall pay to the Comptroller the duty on such

goods, and

(ii) commits an offence and is liable to a fine of $5,000,

or 3 times the value of the goods, whichever is the

greater.

(5) Any person making a report under this section shall, at the time

of making it—

(a) answer all such questions relating to the vessel or aircraft,

its cargo, stores, baggage, crew, passengers, voyage or

flight as may be put to him or her by the proper officer;

and

(b) produce all books and documents in his or her custody or

control relating to the vessel or aircraft, its cargo, stores,

baggage, crew, passengers, voyage or flight as the proper

officer may require.

If the person fails to do so he or she commits an offence and is

liable to a fine of $5,000.

(6) If, at any time after a vessel or aircraft carrying goods brought

in that vessel or aircraft from a place outside of Saint Lucia

arrives within the territorial sea of Saint Lucia or lands and

before a report has been made in accordance with this section—

(a) bulk is broken;

(b) goods are unloaded from or taken on board that vessel or

aircraft;

(c) any alteration is made in the storage of any goods carried;

or

(d) any goods are stoved, destroyed or thrown overboard, or

any container is opened,

then unless the matter is explained to the satisfaction of the

Comptroller, the master or commander commits an offence and

is liable to a fine of $5,000 or 3 times the value of the goods

whichever is the greater and any goods in respect of which the

offence was committed are liable to forfeiture.

(7) The Comptroller may require any goods reported as stores on

board any vessel or aircraft, or any portion of them, to be

entered for warehousing under section 26 and for the purposes

of this subsection the master or commander is considered to be

the importer of those goods.

26. ENTRY OF GOODS ON IMPORTATION

(1) The importer of any goods, other than goods which are exempt

from the requirements of this section, and whether imported by

air or sea, shall before entry of those goods transmit to the

proper officer an entry of those goods, in such form and manner

and containing such particulars as the Comptroller may direct.

(Substituted by Act 25 of 2005)

(2) The following goods are exempt from the requirements of this

section—

(a) fresh fish (including shell fish) taken by Saint Lucia

fishermen and imported by them in their vessels; and

(b) passenger’s accompanied baggage.

(3) Subject to subsection (4), goods may be entered under

subsection (1)—

(a) for warehousing, if so eligible;

(b) for home use, if so eligible;

(c) for transhipment; or

(d) in such cases as the Comptroller may permit, for

temporary retention with a view to subsequent re-

exportation.

(4) The Comptroller may refuse to accept any entry of goods if he

or she is not satisfied that those goods were imported at the time

of the delivery of the entry.

(5) Where, in the case of any goods which are not chargeable with

any duty, any entry made under subsection (1) is incorrect, the

importer shall, within 10 days after the delivery of the entry or

such longer period as the Comptroller may in any case permit,

be allowed to deliver to the Comptroller a full and accurate

account of the goods and if the Comptroller is satisfied that the

error was not made knowingly or recklessly, then despite any

other provision of any customs enactment, the person making

the entry does not commit an offence and the goods which were

the subject of the error are not liable to forfeiture.

(6) The Comptroller may, although no entry has been made under

subsection (1) permit the delivery to an importer of any bullion,

currency notes or coins imported into Saint Lucia.

27. ENTRY BY BILL OF SIGHT

(1) Without prejudice to section 26, where on the importation of

any goods the importer is unable for want of any document or

information to make perfect entry of those goods, he or she

shall make a signed declaration to that effect to the proper

officer.

(2) Where a declaration under subsection (1) is made to the proper

officer, he or she shall permit the importer to examine the goods

imported.

(3) Where an importer has made a declaration under subsection (1),

and submits to the proper officer an entry, not being a perfect

entry, in such form and manner and containing such particulars

as the Comptroller may direct, and the proper officer is satisfied

that the description of the goods for tariff and statistical

purposes is correct, and in the case of goods liable to duty

according to number, weight, measurement or strength such

number, weight, measurement or strength is correct, the proper

officer shall, on payment to him or her of the specified sum,

accept that entry as an entry by bill of sight and allow the goods

to be delivered for home use.

(4) For the purposes of subsection (3) the specified sum shall be an

amount estimated by the proper officer to be the duty payable

on such goods, together with such further sum as the proper

officer may require, that further sum being not less than 1 /2 of

the estimated duty.

(5) If, within 3 months from the date of making an entry by bill of

sight under subsection (3), or such longer time as the

Comptroller may in any case permit, the importer shall make a

perfect entry, and that perfect entry shall show the amount of

duty—

(a) to be less than the specified sum, the Comptroller shall

pay the difference to the importer; or

(b) to be more than the specified sum, the importer shall pay

the difference to the Comptroller.

(6) Where no perfect entry is made within the time limit laid down

by subsection (5), the specified sum paid is considered to be the

amount of duty payable on the importation of the goods.

(7) Despite any other provision of this section, where, at any time

after the importation of goods the Comptroller is satisfied that

in respect of such goods it is impossible for the importer to

make perfect entry in respect of those goods, the Comptroller

may, subject to such conditions and restrictions as he or she

may see fit to impose, permit the goods to be entered at a value

which, is, in his or her opinion, the correct value of the goods,

and such entry is considered to be perfect entry.

Except that where any condition or restriction imposed under

this subsection is contravened or not complied with, the goods

are liable to forfeiture.

28. REMOVAL OF UNCLEARED GOODS TO A CUSTOMS WAREHOUSE

(1) Where in the case of any imported goods for which an entry is

required—

(a) entry has not been made by the expiration of the relevant

period;

(b) at the expiration of 21 clear days from the relevant date,

entry having been made of the goods they have not been

unloaded from the importing vessel or aircraft, or in the

case of goods which have been unloaded, they have not

been produced for examination and clearance; or

(c) the goods are contained in a small package or

consignment,

then at any time after the relevant date, the proper officer may,

subject to subsection (2), cause the goods to be deposited in a

Customs warehouse.

(2) Goods shall not be deposited in a customs warehouse if they

are—

(a) of a type prescribed in Schedule 1; or

(b) in the opinion of the Comptroller, of a perishable nature,

in which case they may be sold.

(3) Subject to subsection (4), in this section—

―the relevant period‖ means a period of, in the case of goods

imported by air, 7 days, and in the case of goods imported

by sea, 14 days from the relevant date; and

―the relevant date‖ means the date when report was made of

the importing vessel or aircraft under section 25 or of the

goods under section 26 or, where no such report was

made, the date when it should properly have been made.

(4) Where any restriction is placed upon the unloading of goods

from any vessel or aircraft by virtue of any enactment relating

to the prevention of epidemic or infectious diseases, then in

relation to those goods, ―the relevant date‖ means the date of

the removal of the restriction.

29. IMPORTATION OF GOODS BY POST

(1) Without prejudice to any other provision of this Act—

(a) all letters arriving in Saint Lucia from abroad which, in

the opinion of the proper officer, could contain other than

written or printed material, may be required to be opened

in the presence of the Postmaster General or any person

authorised by him or her, in the presence of an officer; and

(b) all postal packages consigned to a place in Saint Lucia

from abroad may be required to be opened in the presence

of the Postmaster General or any person authorised by

him or her in the presence of an officer, and where any

goods contained in such a package do not correspond with

any declaration of contents made in respect of them, those

goods are liable to forfeiture.

(2) Goods imported into Saint Lucia by post shall not be allowed to

be removed from customs charge until all duty chargeable on

them has been paid.

(3) The Minister may make regulations by statutory instrument

prescribing, the procedure on the importation and exportation of

postal packets and may exempt such importation or exportation

from such requirements of such sections of the Act as he or she

thinks fit.

30. CONTROL OF MOVEMENT OF UNCLEARED GOODS WITHIN OR BETWEEN PORT OR AIRPORT AND OTHER PLACES

(1) The Minister may make regulations by statutory instrument as

to the manner in which, and the conditions under which, goods

to which this section applies, or any class or description of such

goods, may be moved within the limits of any port or customs

airport or between any port or customs airport and any other

place.

(2) This section applies to goods chargeable with any duty which

has not been paid, to drawback goods, and to any other goods

which have not been cleared out of charge.

(3) Any regulations under subsection (1) may require that any

goods to which this section applies be moved only—

(a) by persons licensed by the Comptroller for that purpose;

(b) in such ships, aircraft or vehicles or by such other means

as may be approved by the Comptroller for that purpose,

and any such licence or approval may be granted for such

period and subject to such conditions and restrictions as the

Comptroller thinks fit and may be revoked at any time by the

Comptroller.

(4) Any person who contravenes or fails to comply with any

regulation made under subsection (1) or condition or restriction

imposed, or the terms of any licence granted, by the

Comptroller under this section commits an offence and is liable

to a fine of $5,000.

31. CONTROL OF MOVEMENT OF GOODS TO AND FROM INLAND CLEARANCE DEPOT

(1) The Comptroller may by direction impose conditions and

restrictions as respects—

(a) the movement of imported goods between the place of

importation and a place approved by the Comptroller for

the clearance out of charge of such goods, or the place of

exportation of such goods; and

(b) the movement of goods intended for export between a

place approved by the Comptroller for the examination of

such goods or a place designated by the proper officer and

the place of exportation.

(2) Any direction under subsection (1) may in particular—

(a) require the goods to be moved within such period and by

such route as may be specified by or under the

regulations;

(b) require the goods to be carried in a vehicle or container

complying with such requirements and secured in such

manner as may be so specified;

(c) prohibit, except in such circumstances as may be so

specified, any unloading or loading of the vehicle or

container or any interference with its security.

(3) Any documents required to be made or produced as a result of

directions made under subsection (1) shall be made or produced

in such form and manner and contain such particulars as the

Comptroller may direct; but the Comptroller may relax any

requirement that any specific document be made or produced

and if he or she does so may impose substituted requirements.

(4) Any person who contravenes or fails to comply with any

direction under subsection (1) or any requirement imposed by

or under such direction that person and the person then in

charge of the goods each commit an offence and is liable to a

fine of $5,000 and any goods in respect of which the offence

was committed are liable to forfeiture.

32. GOODS IMPROPERLY IMPORTED

(1) Without prejudice to any other provision of any customs

enactment, where—

(a) except as expressly provided by such an enactment, any

imported goods, being goods chargeable on their

importation with any duty are, without payment of that

duty—

(i) unloaded at any port,

(ii) unloaded from any aircraft, or

(iii) removed from their place of importation or from

any approved wharf, examination station, transit

shed or other customs area; or

(b) any goods are imported, landed or unloaded contrary to

any prohibition or restriction in force with respect to them

under or by virtue of any enactment;

(c) any goods, being goods chargeable with any duty or

goods the importation of which is prohibited or restricted

by or under any enactment, are found, whether before or

after the unloading thereof to have been concealed in any

manner on board any vessel or aircraft;

(d) any goods are imported concealed in a container holding

goods of a different description;

(e) any imported goods are found, whether before or after

delivery, not to correspond with any entry made in respect

of them; or

(f) any imported goods are concealed or packed in any

manner appearing to be intended to deceive an officer,

these goods, subject to subsection (2), are liable to forfeiture.

(2) Where any goods, the importation of which is prohibited or

restricted under or by virtue of any enactment, are on their

importation either—

(a) reported as intended for exportation in the same vessel or

aircraft;

(b) entered for transhipment; or

(c) entered to be warehoused for exportation or to use as

stores,

the Comptroller may, if he or she sees fit, permit those goods to

be dealt with accordingly.

(3) If any person—

(a) imports or causes to be imported any goods—

(i) concealed in a container holding goods of a

different description, or

(ii) packed in a manner appearing to be intended to

deceive an officer; or

(b) directly or indirectly imports or causes to be imported or

entered any goods found, whether before or after delivery,

not to correspond with any entry made in respect of them,

he or she commits an offence and is liable to a fine of $5,000,

or 3 times the value of the goods, whichever is the greater.

PART 5 EXPORTATION

33. POWER TO MAKE REGULATIONS AS TO THE LOADING OF GOODS AND DEPARTING VESSELS AND AIRCRAFT

(1) The Minister may make regulations by statutory instrument—

(a) regulating the storage, putting alongside, making

waterborne and loading of goods intended for export or

for use as stores;

(b) prescribing the procedure to be followed by vessels

intending to leave ports and aircraft intending to leave

airport for destinations outside Saint Lucia;

(c) permitting the Comptroller to give directions, and

different regulations may be made with respect to vessels

and aircraft.

(2) Without prejudice to the generality of subsection (1),

regulations made under that subsection may provide for the

imposition of a fine of an amount not exceeding $5,000 for any

contravention of or failure to comply with any such regulations,

or any direction given under any such regulations, and for the

forfeiture of any goods involved in any such offence.

34. ENTRY OF GOODS FOR EXPORTATION

(1) Subject to subsection (2), the exporter of any goods, other than

passenger’s accompanied baggage, shall deliver to the proper

officer an entry of those goods in such form and manner and

containing such particulars as the Comptroller may direct.

(2) The Comptroller may relax, subject to such conditions and

restrictions as he or she may see fit to impose, all or any of the

requirements imposed under subsection (1) in relation to any

goods, class or description of goods.

(3) Where, in the case of any goods which are not chargeable with

any duty, any entry made under subsection (1) is incorrect, the

exporter shall, within 10 days after the delivery of the entry or

such longer period as the Comptroller may in any case permit,

be allowed to deliver to the Comptroller a full and accurate

account of the goods and, if the Comptroller is satisfied that the

error was not made knowingly or recklessly, then despite any

other provision of any customs enactment, the person making

the entry does not commit any offence and the goods which

were the subject of the error are not liable to forfeiture.

(4) Where any goods which have been entered for exportation or

for use as stores are not duly loaded on the vessel or aircraft for

which they are entered, then, unless within 24 hours of the

departure of that vessel or aircraft the person who entered them

notifies the proper officer of that short loading, those goods are

liable to forfeiture.

(5) If any goods for which entry is required under subsection (1)

are put on board any vessel or aircraft for exportation or for use

as stores or are waterborne for such purpose before entry in

respect of them has been made, those goods are liable to

forfeiture and, where the placing on board or making

waterborne was done with fraudulent intent, any person

concerned in that act with knowledge of that intent commits an

offence and is liable to a fine of $5,000, or 3 times the value of

the goods, whichever is the greater, or to imprisonment for 2

years, or to both, and may be arrested.

35. ENTRY OUTWARDS OF VESSELS

(1) Save as the Comptroller may otherwise permit—

(a) before any goods for exportation or for use as stores are

loaded on to any vessel; or

(b) where a vessel carrying goods arrives at a port with the

intention of proceeding to a destination outside Saint

Lucia,

the master of that vessel shall deliver to the proper officer an

entry outwards of that vessel, in such form and containing such

particulars as the Comptroller may direct.

(2) Where any entry made under subsection (1) is incorrect, the

person who made it shall, within 48 hours of the making of it or

such longer period as the Comptroller may in any case permit,

be allowed to amend it, and if the Comptroller is satisfied that

the error was not made knowingly or recklessly, then despite

any other provision of any customs enactment, that person does

not commit an offence and any goods which were the subject of

the error are not liable to forfeiture.

(3) Where—

(a) a person by whom an entry is required to be made by

subsection (1) fails to make an entry as required, he or she

commits an offence and is liable to a fine of $5,000; or

(b) goods are loaded on board any vessel in contravention of

subsection (1) those goods are liable to forfeiture and the

master commits an offence and is liable to a fine of

$5,000 and, where the loading was done with fraudulent

intent, any person concerned in that loading with that

intent commits an offence and is liable to a fine of $5,000,

or 3 times the value of the goods, whichever is the

greater, or to imprisonment for 2 years, or to both, and

may be arrested.

36. STORES

(1) Upon an application made in such form and manner and

containing such particulars as the Comptroller may direct—

(a) subject to subsection (2), the master of any vessel over 30

tons burden; or

(b) the commander of any aircraft,

which is about to leave Saint Lucia for a destination outside

Saint Lucia, the Comptroller may permit, subject to such

conditions and restrictions as he or she may see fit to impose

and having regard to the number of persons on board that vessel

or aircraft, the likely destination of the voyage or flight, and the

stores, if any, remaining on board that vessel or aircraft, such

quantity of goods as he or she considers reasonable to be

removed without payment of duty from any warehouse or on

drawback, and loaded on to that vessel or aircraft for use as

stores during that voyage or flight.

(2) Where the application under subsection (1) is in respect of fuel

and lubricants only, that application may be made by the master

of any vessel, regardless of its burden.

(3) If any vessel or aircraft, having left Saint Lucia for a destination

outside Saint Lucia fails to reach that or any other destination

outside Saint Lucia, and returns to Saint Lucia, and in the

opinion of the proper officer the deficiency in the stores of that

vessel or aircraft is in excess of the quantity that might

reasonably have been consumed having regard to the period

between the departure and the discovery of the deficiency, the

master or commander—

(a) shall pay to the Comptroller the duty on that excess, and

(b) commits an offence and is liable to a fine of $5,000, or 3

times the value of that deficiency whichever is the greater.

37. CLEARANCE

(1) Save as the Comptroller may otherwise permit—

(a) the master of any vessel intending to depart from any port

or other place in Saint Lucia; and

(b) the commander of any aircraft intending to depart from

any airport or other place in Saint Lucia,

to a destination outside Saint Lucia, shall obtain clearance from

the proper officer.

(2) Any person applying for clearance under subsection (1) shall—

(a) deliver to the proper officer an account of all cargo and

stores taken on or remaining on board the vessel or

aircraft in Saint Lucia;

(b) produce all such books and documents in his or her

custody or control relating to the vessel or aircraft, its

cargo, stores, baggage, crew, passengers, voyage or flight

as the proper officer may require; and

(c) answer all such questions relating to the vessel or aircraft,

its cargo, stores, baggage, crew, passengers, voyage or

flight, as may be put to him or her by the proper officer.

(3) Where clearance is sought under subsection (1) for any vessel

or aircraft which is in ballast, or has on board no goods other

than stores, passenger’s accompanied baggage or empty

containers upon which no freight or profit is earned, the proper

officer granting clearance of that vessel or aircraft shall, on the

application of the master or commander, clear that vessel or

aircraft as in ballast.

(4) Where it appears to any officer that a vessel or aircraft intends

or is likely to depart for a destination outside Saint Lucia

without clearance, he or she may give such instructions and take

such steps by way of the detention of that vessel or aircraft as

appear to him or her necessary to prevent that departure.

(5) If any vessel or aircraft required to be cleared under this section

departs from any port, airport or other place in Saint Lucia for a

destination outside Saint Lucia without a valid clearance, or

after clearance calls at any port, airport or other place in Saint

Lucia without the permission of the proper officer, the master or

commander, except where the departure or call was caused by

accident, stress of weather or other unavoidable cause, commits

an offence and is liable to a fine of $5,000.

(6) If, 24 hours after the granting of a clearance under subsection

(1), the vessel cleared has not left the limits of any port of Saint

Lucia, or the aircraft cleared has not taken off for a destination

outside Saint Lucia, that clearance becomes void.

(7) If, where any aircraft is required to obtain clearance from any

customs airport under this section, any goods are loaded, or are

waterborne for loading, into that aircraft at that airport before

application for clearance has been made, the goods are liable to

forfeiture and where the loading or making waterborne is done

with fraudulent intent, any person concerned therein with

knowledge of that intent commits an offence and is liable to a

fine of $5,000 or to 3 times the value of the goods whichever is

the greater or to imprisonment for 2 years or to both and may be

arrested.

38. POWER TO REFUSE OR DEMAND RETURN OF CLEARANCE

(1) For the purpose of securing the detention of any vessel or

aircraft under any power or duty conferred or imposed by any

customs enactment, or for the purpose of securing compliance

with any provision of any such enactment—

(a) the proper officer may at any time refuse clearance of any

vessel or aircraft; and

(b) where clearance has been granted to a vessel or aircraft,

any officer may at any time while the vessel is within the

territorial sea of Saint Lucia, or the aircraft is at a customs

airport, demand that any clearance granted be returned to

him or her.

(2) Any demand for the return of a clearance may be made either

orally or in writing to the master of the vessel or the

commander of the aircraft, and if made in writing may be

served—

(a) by delivering it to him or her personally;

(b) by leaving it at his or her last known place of abode or

business in Saint Lucia; or

(c) by leaving it on board the vessel or aircraft with the

person appearing to be in charge or command of the

vessel or aircraft.

(3) Where a demand for the return of a clearance is made under

subsection (2)—

(a) the clearance becomes void; and

(b) if the demand is not complied with, the master or

commander commits an offence and is liable to a fine of

$5,000.

39. SECURITY FOR EXPORTATION OF GOODS

(1) Where—

(a) warehoused goods; or

(b) goods on drawback,

are to be exported, the Comptroller may require the exporter to

give security in the amount of treble the duty which would have

been chargeable on those goods if they had been imported into

Saint Lucia for home use.

(2) If, within one month of the exportation of the goods referred to

in subsection (1) or such longer period as the Comptroller may

in any case permit, the exporter does not produce to the

Comptroller a certificate, signed by a customs officer in the

country to which the goods were exported certifying that the

goods have been imported into that country, or otherwise

account for those goods to the satisfaction of the Comptroller,

the security referred to in subsection (1) is forfeited.

40. OFFENCES IN RELATION TO EXPORTATION

(1) If any goods which have been loaded or retained on board any

vessel or aircraft for use as stores are not exported and

discharged at a place outside Saint Lucia or used as stores but

are unloaded in Saint Lucia then unless—

(a) the unloading was authorised by the proper officer; and

(b) except where that officer otherwise permits, any duty

chargeable and unpaid on those goods is paid and any

drawback or other allowance made in respect of those

goods is repaid,

the master of the vessel or the commander of the aircraft and

any person concerned in the unshipping, re-landing, landing,

unloading or carrying of the goods from the vessel or aircraft

without such authority, payment or repayment, commits an

offence under this section.

(2) The Comptroller may impose such conditions and restrictions

as he or she may see fit with respect to any goods loaded or

retained as mentioned in subsection (1) which are permitted to

be unloaded in Saint Lucia and if any person contravenes or

fails to comply with, or is concerned in any contravention or

failure to comply with any condition or restriction imposed

under this subsection, he or she commits an offence under this

section.

(3) If, after a vessel or aircraft has obtained clearance but before it

has left Saint Lucia, it is discovered that any goods cleared for

exportation or for use as stores are no longer on board, then,

unless those goods have been unloaded with the permission of

the proper officer, or are stores which could reasonably have

been consumed since the granting of the clearance, the master

or the commander—

(a) shall pay to the Comptroller the duty on that deficiency;

and

(b) commits an offence.

(4) If any person—

(a) exports, causes to be exported or attempts to export any

goods—

(i) concealed in a container holding goods of a

different description, or

(ii) packed in a manner appearing to be intended to

deceive an officer; or

(b) directly or indirectly exports or causes to be exported or

entered any goods found not to correspond with the entry

made in respect of them; or

(c) exports or attempts to export any—

(i) warehoused goods,

(ii) goods chargeable with any duty which has not been

paid and which have been transferred from an

importing vessel or aircraft, or

(iii) goods entitled to drawback on exportation,

he or she commits an offence.

(5) Where any person commits an offence under this section, he or

she is liable to a fine of $5,000, or 3 times the value of the

goods, whichever is the greater, and the goods are liable to

forfeiture.

41. EXPORTATION OF PROHIBITED OR RESTRICTED GOODS

(1) If any goods are—

(a) exported or shipped as stores; or

(b) brought to any place in Saint Lucia for the purpose of

being exported or shipped as stores,

and the exportation or shipment is or would be contrary to any

prohibition or restriction in force with respect to those goods

under or by virtue of any enactment, the goods are liable to

forfeiture and the exporter or intending exporter of the goods

and any agent of his or her concerned in the exportation or

shipment or intended exportation or shipment commits an

offence and are each liable to a fine of $5,000 or 3 times the

value of the goods, whichever is the greater.

(2) Any person knowingly concerned in the exportation or

shipment as stores, or in the attempted exportation or shipment

as stores, of any goods with intent to evade any such prohibition

or restriction as aforesaid commits an offence and is liable to a

fine of $5,000 or 3 times the value of goods whichever is the

greater, or to imprisonment for a term not exceeding 2 years, or

to both, and may be arrested.

42. POWER TO REQUIRE INFORMATION REGARDING GOODS OF COMMUNITY ORIGIN

(1) Where on the exportation of any goods from Saint Lucia there

has been furnished for the purpose of any Common Market

requirement or practice any certificate or other evidence as to

the origin of those goods, or as to payments made or relief from

duty allowed in any country or territory, then, for the purpose of

verifying or investigating that certificate for evidence, the

Comptroller or an officer may require the exporter, or any other

person appearing to the Comptroller or officer to have been

concerned in any way with the goods, or with any goods from

which, directly or indirectly, they have been produced or

manufactured, or to have been concerned with the obtaining or

furnishing of the certificate or evidence.

(a) to furnish such information, in such form and within such

time, as the Comptroller or officer may specify in the

requirement; or

(b) to produce for inspection, and to allow the taking of

copies or extracts from, such invoices, bills of lading,

books or documents as may be so specified.

(2) Any person who, without reasonable cause, fails to comply with

a requirement imposed on him or her under subsection (1)

commits an offence and is liable to a fine of $5,000 or to

imprisonment for a period of 6 months or to both such fine and

imprisonment.

PART 6 COASTING TRADE

43. DEFINITION OF COASTING TRADE

(1) Subject to the provisions of this Part, the carriage of goods by

sea or air from one part of Saint Lucia to another is considered

to be coasting trade, and any vessel or aircraft whilst so

employed is considered to be a coasting vessel or coasting

aircraft.

(2) The Minister may by order made by statutory instrument

consider the carriage of any goods or any class or description of

goods from any specified place in Saint Lucia to another

specified place within or outside Saint Lucia not to be coasting

trade.

44. POWER TO MAKE REGULATIONS AS TO COASTING TRADE

(1) The Minister may make regulations—

(a) regulating the loading, unloading or making waterborne

for loading of goods carried, or to be carried, by way of

coasting trade; and

(b) prescribing the procedure to be followed by—

(i) coasting vessels on their arrival at or departure from

any port, and

(ii) coasting aircraft on their arrival at or departure

from any airport;

(c) permitting the Comptroller to make directions, and

different regulations may be made in respect of coasting

vessels and coasting aircraft.

(2) Without prejudice to the generality of subsection (1),

regulations made under that subsection may provide for the

imposition of a fine of an amount not exceeding $5,000 for any

contravention of or failure to comply with any such regulation

or any direction given under any such regulation, and for the

forfeiture of any goods involved in any such offence.

45. LIMITS ON COASTING TRADE

(1) Subject to subsection (2), goods not yet entered on importation

and goods for exportation shall not be carried by way of

coasting trade in any vessel or aircraft used for that purpose.

(2) The Comptroller may permit, subject to such conditions and

restrictions as he or she may see fit to impose—

(a) any vessel or aircraft to carry goods by way of coasting

trade although that vessel or aircraft is carrying goods

brought therein from a place outside Saint Lucia and not

yet entered on their importation. However, any vessel or

aircraft so permitted to carry such unentered goods by

way of coasting trade shall not for the purposes of this

Part of this Act be a coasting vessel or a coasting aircraft;

(b) goods brought by another vessel or aircraft to a place in

Saint Lucia from a place outside Saint Lucia which are

consigned to and intended to be delivered to another place

in Saint Lucia to be transferred before due entry of the

goods has been made to a coasting vessel or a coasting

aircraft for carriage by way of coasting trade to that other

place; and

(c) any vessel or aircraft which has begun to load goods for

exportation or for use as stores on a voyage to a

destination outside Saint Lucia to carry goods by way of

coasting trade until that loading has been completed.

(3) If any goods are carried by way of coasting trade in

contravention of subsection (1) or any goods are loaded,

unloaded, carried or otherwise dealt with contrary to any

condition or restriction imposed by the Comptroller under

subsection (2), those goods are liable to forfeiture and the

master of the vessel or the commander of the aircraft commits

an offence and is liable to a fine of $5,000 or 3 times the value

of the goods whichever is the greater.

46. CLEARANCE OF COASTING VESSELS AND AIRCRAFT

(1) Subject to the provisions of this subsection and save as the

Comptroller may otherwise permit, no coasting vessel or

coasting aircraft shall depart from any port or airport in Saint

Lucia before its master or commander has produced to the

proper officer an account of the goods carried in that vessel or

aircraft, in such form and manner and containing such

particulars as the Comptroller may direct, and such account,

when signed by the proper officer, shall be the clearance of that

vessel or aircraft.

(2) Where an officer is stationed at the place where an account is

required to be produced under subsection (1), the vessel or

aircraft shall not depart from that place whereupon the account

shall be produced to an officer at the first place the vessel or

aircraft arrives at where an officer is stationed.

(3) On the application of the master of any coasting vessel or the

commander of any coasting aircraft, the Comptroller may grant,

subject to such conditions and restrictions as he or she may see

fit to impose, a general clearance for that vessel or aircraft, and

any goods, class or description of goods to be carried in it.

(4) Any general clearance granted under subsection (3), may be

revoked at any time by the proper officer by notice in writing

delivered to the master or owner of the vessel or the commander

or owner of the aircraft or to any member of the crew on board

that vessel or aircraft.

(5) Except as provided by this section, if any coasting vessel or

coasting aircraft carrying goods departs from any place in Saint

Lucia without clearance, whether obtained before or after that

departure, or in contravention of any condition or restriction

imposed by the Comptroller upon a general clearance of that

vessel or aircraft under subsection (3), the master of that vessel

or the commander of that aircraft commits an offence and is

liable to a fine of $5,000, or 3 times the value of the goods

whichever is the greater and any goods in respect of which the

offence was committed are liable to forfeiture.

47. CARGO BOOK

(1) The master of every coasting vessel and the commander of

every coasting aircraft shall keep a cargo book in such form and

manner and containing such particulars as the Comptroller may

direct.

(2) The master of a coasting vessel or the commander of a coasting

aircraft shall, upon a demand made by the proper officer,

produce for inspection the cargo book of that vessel or aircraft.

(3) Subject to subsection (4), where—

(a) goods have been loaded on to or unloaded from a coasting

vessel or a coasting aircraft at a place in Saint Lucia, then

before that vessel or aircraft departs from that place; or

(b) a coasting vessel or a coasting aircraft arrives at a place in

Saint Lucia where goods are to be unloaded, then before

any goods are unloaded,

the master of that vessel or the commander of that aircraft shall

produce to the proper officer the cargo book of that vessel or

aircraft.

(4) Where an officer is stationed at the place where a cargo book is

required to be produced under subsection (3), the vessel or

aircraft shall not depart from that place, or unload, whereupon

the cargo book shall be produced to an officer at the first place

the vessel or aircraft arrives at where an officer is stationed.

(5) Where the master of a coasting vessel or the commander of a

coasting aircraft fails to keep or produce a cargo book as

required by this section, he or she commits an offence and is

liable to a fine of $5,000, or 3 times the value of the goods

whichever is the greater and any goods unloaded in

contravention of subsection (3) are liable to forfeiture.

48. EXAMINATION OF GOODS IN COASTING VESSELS

(1) The proper officer may examine any goods carried or to be

carried in a coasting vessel—

(a) at any time while they are on board the vessel; or

(b) at any place in Saint Lucia to which the goods have been

brought for shipment in, or at which they have been

unloaded from the vessel,

and for that purpose may require any container to be opened or

unpacked; and any such opening or unpacking and any

repacking shall be done by or at the expense of the proprietor of

the goods.

(2) The proper officer—

(a) may board and search a coasting vessel at any time during

its voyage; or

(b) may at any time require any document which should

properly be on board a coasting vessel to be produced or

brought to him or her for examination,

and if the master of the vessel fails to produce or bring any such

document to the proper officer when required, he or she

commits an offence and is liable to a fine of $5,000.

49. OFFENCES IN RELATION TO CARRIAGE OF GOODS COASTWISE

(1) If in the case of any coasting vessel or coasting aircraft—

(a) goods are taken on board or unloaded at a place outside

Saint Lucia; or

(b) the vessel or aircraft touches at some place outside Saint

Lucia, or deviates from its voyage or flight, and the

master of the vessel or the commander of the aircraft does

not report that fact in writing to the proper officer at the

first place in Saint Lucia which the vessel or aircraft

arrives at where an officer is stationed,

then those goods are liable to forfeiture and the master or

commander commits an offence and is liable to a fine of $5,000

or 3 times the value of the goods whichever is the greater.

(2) If any goods—

(a) are carried by way of a coasting vessel or a coasting

aircraft contrary to any prohibition or restriction with

respect to those goods under or by virtue of any

enactment; or

(b) are brought to any place in Saint Lucia for the purpose of

being so carried or shipped,

then those goods are liable to forfeiture and the shipper or

intending shipper of the goods commits an offence and is liable

to a fine of $5,000 or 3 times the value of the goods whichever

is the greater.

50. POWER TO MAKE REGULATIONS RELATING TO SMALL CRAFT

(1) The Minister may make general regulations by statutory

instrument with respect to vessels not exceeding 50 tons burden

and any such regulations may in particular make provision as to

the purposes for which and the limits within which such vessels

may be used; and different provision may be made by such

regulations for different classes or descriptions of such vessels.

(2) Any vessel which is used contrary to any regulation made under

this section is liable to forfeiture.

PART 7 WAREHOUSING

51. APPROVAL OF WAREHOUSES

(1) The Comptroller may approve, for such periods and subject to

such conditions and restrictions as he or she may see fit to

impose, places of security for the deposit, keeping and securing

of—

(a) any goods chargeable with a duty of customs without

payment of that duty;

(b) subject to such conditions and restrictions as aforesaid,

goods for exportation or use as stores, being goods not

eligible for home use;

(c) any goods permitted by or under this Act to be

warehoused on drawback,

and any place so approved shall be referred to in this Act as a

―warehouse‖.

(2) Without prejudice to the generality of subsection (1), the

Comptroller may—

(a) restrict the goods which may be permitted to be

warehoused in a particular warehouse to those goods

owned by the occupier of that warehouse; or

(b) make the approval of any warehouse conditional upon the

warehousing of a minimum amount of goods during a

specified period, and different amounts may be required

in respect of warehouses restricted under paragraph (a)

and warehouses not so restricted.

(3) If, after the approval of a place of security as a warehouse under

subsection (1), the occupier of that warehouse contravenes or

fails to comply with any condition or restriction imposed by the

Comptroller under that subsection, he or she commits an

offence and is liable to a fine of $5,000.

(4) Subject to subsection (5), the Comptroller may at any time for

reasonable cause revoke or vary the terms of any approval

given under subsection (1).

(5) Where the Comptroller intends to revoke or not to renew any

approval of a warehouse given under subsection (1), he or she

shall, not later than 3 months before the date when the

revocation is due to take effect or the approval is due to expire,

hereinafter in this section referred to as ―the date of cessation‖,

give notice of his or her intention in writing, and such notice is

considered to have been served on all persons interested in any

goods then deposited in that warehouse, or permitted by or

under this Act to be so deposited between the date of the giving

of the notice and the date of cessation, if addressed to the

occupier of, and left at, the warehouse.

(6) If, after the date of cessation or such later date as the

Comptroller may in any case permit, uncleared goods remain in

a place no longer approved under subsection (1), they may be

taken by an officer to a Customs warehouse and, without

prejudice to any other power of earlier sale provided by this

Act, if they are not cleared within one month, may be sold.

52. POWER TO MAKE REGULATIONS AS TO WAREHOUSES AND WAREHOUSED GOODS

(1) The Minister may make regulations by statutory instrument for

the control of the depositing, marking, keeping, securing and

treatment of goods in, and the removal of goods from,

warehouses.

(2) Without prejudice to the generality of subsection (1),

regulations made under that subsection may provide for—

(a) the registration and maintenance of warehouses;

(b) the payment of licence fees;

(c) the entering into and maintaining of bonds for the security

of duty chargeable on warehoused goods;

(d) the entering into and maintaining of contracts of

insurance for warehoused goods;

(e) the proper conduct and management of warehouses,

including the imposition of conditions and restrictions

subject to which goods may be carried to or from,

deposited in, kept in or removed from warehouses, or

made available to their owners for prescribed purposes;

(f) the attendance of officers at warehouses;

(g) the production to and making available for inspection by

officers of warehoused goods;

(h) the provision of facilities to officers;

(i) the records to be kept by occupiers of warehouses, and

powers of officers to inspect and remove documents;

(j) the minimum quantities of descriptions of goods which

may be deposited in or removed from a warehouse at any

one time;

(k) operations to be carried out on warehoused goods,

including the taking of samples;

(l) goods to be removed from warehouses without payment

of duty, subject to such conditions and restrictions as may

be determined by or under the regulations;

(m) goods to be destroyed or abandoned to the Comptroller

without payment of duty, in such circumstances and

subject to such conditions and restrictions as may be

determined by the regulations;

(n) directions to be given by the Comptroller;

(o) the imposition of fines in amounts not exceeding $5,000

for any contravention of or failure to comply with any

regulation, or any direction given or requirement made

under any regulation, and for the forfeiture of any goods

involved in any such offence,

and may make different provisions for different types of

warehouses or parts of warehouses, or for goods of different

classes or descriptions, or goods of the same class or description

in different circumstances.

53. GOODS NOT TO BE WAREHOUSED ON IMPORTATION

(1) The goods, class or description of goods specified in Schedule 1

shall not be warehoused.

(2) The Minister may, by order made by statutory instrument,

delete from, vary or add to the goods, class or description of

goods specified in Schedule 1.

(3) Damaged goods or goods enclosed in any insecure or otherwise

defective container, or in a container from which any portion of

the contents have been removed, shall not be warehoused.

(4) Save as the Comptroller may otherwise permit, and subject to

such conditions and restrictions as he or she may see fit to

impose warehoused goods shall not remain warehoused for

longer than 2 years, and any warehoused goods which remain

warehoused after such time, may be sold.

(5) The Minister may, by order, made by statutory instrument,

prescribe goods, class or description of goods which may not

remain warehoused for a period longer than 6 months and may

by order, delete, vary or add to such goods, class or description

of goods.

(6) The Minister may, by order made by statutory instrument,

specify any goods, class or description of goods which are

required to be warehoused upon their importation.

(7) If any goods are warehoused or fail to be warehoused contrary

to the provisions of this section, they are liable to forfeiture.

54. PRODUCTION OF GOODS IN WAREHOUSE

(1) The occupier of a warehouse shall produce to any officer on

request any goods deposited therein which have not been

lawfully authorised to be removed therefrom; and if he or she

fails so to produce any goods he or she commits an offence and

is liable to a fine of $500 or 3 times the value of the goods

whichever is the greater.

(2) The occupier of a warehouse shall so stow every container or

lot of goods warehoused therein that easy access may be had

thereto, and for every container or lot not so stowed he or she

commits an offence and is liable to a fine of $500.

55. OCCUPIER TO INSPECT AND SHOW GOODS FOR SALE

(1) Without prejudice to any restrictions or conditions imposed by

the occupier of the warehouse, the proprietor of any

warehoused goods may with the authority of the proper

officer—

(a) inspect the goods and their container and prevent any loss

therefrom; and

(b) show the goods for sale.

(2) Where the proper officer requires that he or she shall be present

at any such inspection or showing of goods, he or she shall so

far as is practicable attend at any reasonable time requested, but

shall not be obliged to attend for the purposes of this section

more than once in any period of 24 hours at the request of the

same person or in respect of the same goods.

(3) The Comptroller may allow the proprietor of any warehoused

goods to take such samples thereof subject to such conditions,

and with or without entry or payment of duty, as he or she

thinks fit.

56. ENTRY, MARKING, ETC. OF GOODS FOR WAREHOUSING

(1) Imported goods which are on importation entered for

warehousing shall be deemed to be duly warehoused as from

the time when the proper officer certifies that the entry and

warehousing of those goods are complete.

(2) Before any other goods are warehoused, the proprietor of the

goods shall deliver to the proper officer an entry thereof in such

form and manner and containing such particulars as the

Comptroller may direct.

(3) Any goods brought to a warehouse for re-warehousing after

removal for that purpose from another warehouse shall be dealt

with in like manner as if they were goods being warehoused for

the first time, except that the subsections (1) and (2) shall not

apply.

(4) Save as permitted by or under this Act, goods shall be

warehoused in the containers or lots in which they were first

entered for warehousing.

(5) The proprietor of any warehoused goods shall mark the

containers or lots thereof in such manner as the proper officer

may direct and shall, subject to any further such direction, keep

them so marked while they are warehoused, and if any person

fails to comply with the provisions of this subsection he or she

commits an offence and is liable to a fine of $5,000.

(6) Where without the authority of the proper officer and save as

permitted by or under this Act—

(a) any goods are warehoused in containers or lots other than

those in which they were entered for warehousing; or

(b) any alteration is made in any goods in warehouse, or in

the packing or marking of the containers or lots of any

such goods, after the goods have been duly warehoused,

those goods are liable to forfeiture.

57. RE-ENTRY OF GOODS ENTERED FOR WAREHOUSING

(1) Subject to subsection (2), any goods which have been entered

for warehousing or which have been permitted to be removed

from a warehouse for transport to another warehouse may, at

any time before they have been warehoused or re-

warehoused—

(a) be further entered by their proprietor for home use if so

eligible, for exportation or for use as stores, and shall then

be dealt with as if they had been so entered from

warehouse; or

(b) be removed for transport to another warehouse approved

for the warehousing of such goods, and shall then be dealt

with as if they had been duly warehoused.

(2) Where goods are held in containers, parts of those goods shall

not be further entered or removed under subsection (1) unless

that part consists of one or more complete containers.

58. OPERATIONS ON WAREHOUSED GOODS

(1) Without prejudice to any other provision of this or any other

Act by or under which an operation on warehoused goods is or

may be permitted, the Comptroller may, in the case of such

goods and subject to such conditions and restrictions as he or

she may think fit, permit the sorting, separating, packing or

repacking of goods in warehouse and the carrying out on

warehoused goods of such other operations necessary for the

preservation, sale, shipment or disposal of the goods as he or

she sees fit, and may give directions as to the warehouses or the

part of any warehouse in which any such operation on goods

may be carried out.

(2) Any person who immediately before the commencement of this

Act was permitted to carry out an operation of any kind on

goods of any class or description in warehouse, not being such

an operation as is or may be permitted by or under any such

other provision as aforesaid, are considered to have been

granted similar permission by the Comptroller under subsection

(1).

(3) The Comptroller may at any time revoke or vary any

permission granted or considered to have been granted under

this section.

(4) If any person carries out any operation on goods in a warehouse

otherwise than in accordance with permission granted or

considered to have been granted under this section or otherwise

than as permitted by or under such other provision as aforesaid,

he or she commits an offence and is liable to a fine of $5,000

and the goods are liable to forfeiture.

59. DEFICIENCY IN WAREHOUSED GOODS

(1) If, at any time after goods have been warehoused and before

they have been lawfully removed, all or part of those goods are

found to be missing then, without prejudice to any other fine or

liability to forfeiture incurred by or under this Act, the occupier

of the warehouse—

(a) shall pay to the Comptroller—

(i) the duty that such goods would have borne if they

had been entered for home use on the date of the

discovery of the deficiency, or

(ii) in the case of goods not eligible for home use, an

amount which in the opinion of the proper officer

was the value of the goods, at the date of the

deficiency; and

(b) commits an offence and is liable to a fine of $5,000, or 3

times the value of the goods, whichever is the greater.

(2) Where any goods have, without payment of duty, been lawfully

removed from a warehouse for transport to some other

warehouse or to some other place, and all or part of such goods

fail to reach that other warehouse or place then, without

prejudice to any other fine or liability to forfeiture incurred by

or under this Act, the proprietor of the goods—

(a) shall pay to the Comptroller—

(i) the duty that such goods would have borne if they

had been entered for home use on the date of the

discovery of the deficiency, or

(ii) in the case of goods not eligible for home use, an

amount which in the opinion of the proper officer

was the value of the goods, at the date of the

discovery of the deficiency; and

(b) commits an offence and is liable to a fine of $5,000, or 3

times the value of the goods, whichever is the greater.

(3) Subject to subsection (4), compensation shall not be payable by,

and no action shall lie against the Comptroller, for any loss or

damage caused to any goods while in a warehouse or for any

unlawful removal of goods from a warehouse.

(4) Where warehoused goods are damaged, destroyed or

unlawfully removed by or with the assistance or connivance of

an officer, and that officer is convicted of an offence in relation

to that damage, destruction or removal then, except where the

occupier of the warehouse or the proprietor of the goods was a

party to the offence, the Comptroller shall pay compensation for

any loss caused by such damage, destruction or removal, and

despite any other provision of any customs enactment, duty

shall not be payable on the goods by the occupier or the

proprietor and any sum paid by way of duty by him or her

before the conviction shall be repaid.

60. REMOVAL OF WAREHOUSED GOODS

(1) Before any goods are removed from warehouse the proprietor

of the goods shall deliver to the proper officer an entry thereof

in such form and manner and containing such particulars as the

Comptroller may direct.

(2) Subject to any provision of this or any other Act or of any

instrument made thereunder as to the purposes for which any

goods may be warehoused, goods may be entered under this

section for any of the following purposes, that is to say—

(a) for home use;

(b) for exportation;

(c) for use as stores;

(d) subject to such conditions and restrictions as the

Comptroller sees fit to impose, for removal to another

warehouse approved for the warehousing of such goods;

(e) subject to such conditions and restrictions as aforesaid,

for removal for such other purposes, to such places and

for such periods as the Comptroller may allow.

61. DUTY CHARGEABLE ON WAREHOUSED GOODS

(1) Save as permitted by or under this Act, goods shall not be

removed from a warehouse until all duty chargeable on those

goods has been paid.

(2) Except as provided by section 65(2) the duties and rates

chargeable on warehoused goods are those in force with respect

to the goods of that class or description at the time of the

removal of the goods from the warehouse.

(3) Subject to subsection (4), the amount payable in respect of any

duty chargeable on goods shall be calculated in accordance with

the account taken of those goods upon their first being

warehoused, except that where the goods are—

(a) spirits;

(b) wine; or

(c) tobacco,

the calculation shall be in accordance with the quantity of such

goods ascertained by weight, measure or strength at the time of

actual delivery of the goods, unless the Comptroller considers

that the difference between the first account and the amount

delivered is not explained by natural evaporation or other

legitimate cause, in which case the calculation shall be in

accordance with that first account.

(4) Where warehoused goods have deteriorated or have been

damaged to such a degree that the Comptroller is satisfied that

they have become unsaleable, he or she shall allow such

abatement of the duty chargeable on them as, in his or her

opinion, the amount of the deterioration or damage bears to the

original value of the goods.

62. REMOVAL OF WAREHOUSED GOODS WITHOUT PAYMENT OF DUTY

(1) Without prejudice to any other provision of this Act authorising

the removal of goods from warehouse without payment of duty,

the Comptroller may permit warehoused goods entered for

removal for any purpose other than home use to be removed for

that purpose, subject to such conditions and restrictions as the

Comptroller may see fit to impose, without payment of duty.

(2) Where any condition or restriction imposed under subsection

(1) is contravened or not complied with, the goods are liable to

forfeiture.

63. PROVISIONS AS TO GOODS TO BE DEPOSITED IN A CUSTOMS WAREHOUSE

(1) The following provisions of this section shall have effect in

relation to any goods which are deposited in a customs

warehouse under this Act.

(2) The Comptroller may appoint any place for the deposit of

goods, for the security of those goods and of any duty

chargeable on them, and any place so appointed shall be

referred to in this Act as a customs warehouse.

(3) Where, in respect of any goods which may or are required to be

warehoused, the Comptroller is of the opinion that it would be

undesirable or inconvenient to deposit such goods in a customs

warehouse, he or she may consider those goods to be deposited

in a customs warehouse, and the provisions of this section shall

then apply to those goods as if they were deposited in such a

warehouse.

(4) Rent is payable in respect of any goods deposited in a customs

warehouse as the Minister may by order made by statutory

instrument prescribe.

(5) Cabinet may remit or authorise the refund of any rent payable

or paid in respect of any goods deposited in a customs

warehouse.

(6) The Comptroller may, in respect of any goods deposited in a

customs warehouse, do all such acts as appear to him or her

necessary for the custody and preservation of such goods, and

the expenses of so doing in addition to any other charges

payable in respect of those goods shall be paid by the importer

or owner of such goods.

(7) If any goods deposited in a customs warehouse are in the

opinion of the Comptroller of such a nature as to require special

care or treatment, then—

(a) the goods shall, in addition to any other charges payable

on them, be chargeable with such expenses for the

securing, watching and guarding of the goods as the

Comptroller may consider necessary;

(b) the Comptroller is not liable to make good any damage

which the goods may sustain; and

(c) unless the goods were deposited under section 28(1)(c), if

the proprietor of the goods does not within 14 days from

the date of their deposit clear the goods, the Comptroller

may sell the goods.

(8) Save as the Comptroller may otherwise permit, all goods

deposited in a customs warehouse shall be removed from that

warehouse within 2 months from the date of their deposit, and

any goods not so removed may be sold.

(9) Save as permitted by or under this Act, no goods shall be

removed from a customs warehouse until all duty chargeable on

those goods, and any charges—

(a) in respect of the removal of the goods to the customs

warehouse; and

(b) arising by virtue of subsections (3), (4) and (6),

have been paid and in the case of goods requiring entry and not

yet entered, until entry of those goods has been made.

(10) Any officer having custody of goods in a customs warehouse

may refuse to permit the goods to be removed until it is shown

to his or her satisfaction that all freight charges due on those

goods have been paid.

64. OFFENCES IN RELATION TO WAREHOUSES AND WAREHOUSED GOODS

(1) If any person, except with the authority of the proper officer or

for just and sufficient cause, opens any door or lock of a

warehouse or a customs warehouse or makes or obtains access

to any such warehouse or to any goods in such a warehouse, he

or she commits an offence and is liable to a fine of $10,000, or

to imprisonment for 2 years, or to both, and may be arrested.

(2) Where—

(a) any goods which have been entered for warehousing are

taken into a warehouse without the authority of, or

otherwise than in accordance with any direction given by,

the proper officer;

(b) save as permitted by or under this Act, any goods which

have been entered for warehousing are removed without

being duly warehoused or are otherwise not duly

warehoused;

(c) any goods which have been deposited in a warehouse or a

customs warehouse are unlawfully removed or are

unlawfully loaded into any vessel, aircraft or vehicle for

removal or for exportation or for use as stores;

(d) any goods entered for warehousing are concealed, either

before or after they have been warehoused; or

(e) any goods which have been lawfully permitted to be

removed from a warehouse or a customs warehouse

without payment of duty for any purpose are not duly

delivered at the destination to which they should have

been taken in accordance with that permission,

those goods are liable to forfeiture.

(3) Where any person is in any way concerned with the taking,

removal, loading, concealing or non-delivery of goods, as

described in subsection (2), he or she commits an offence and is

liable to a fine of $5,000.

(4) Where any person is in any way concerned with the taking,

removal, loading, concealing or non-delivery of goods as

described in subsection (2), with intent to defraud the

Government of any duty chargeable on those goods or to evade

any prohibition or restriction with respect to those goods under

or by virtue of any enactment, he or she commits an offence and

is liable to a fine of $10,000, or to 3 times the value of the

goods, whichever is the greater, or to imprisonment for 2 years,

or to both, and may be arrested.

PART 8 DUTIES, DRAWBACK, PROHIBITIONS AND RESTRICTIONS

Duty on Imported Goods

65. TIME AT WHICH DUTY CHARGEABLE AND PAYABLE

(1) Save as permitted by or under this Act or any other enactment

relating to customs, no imported goods shall be delivered or

removed on importation until the importer has paid to the

proper officer any duty chargeable thereon, and that duty shall,

in the case of goods of which entry is made, be paid on making

the entry.

(2) Save as otherwise provided by or under this Act, duty is

chargeable on goods at the rate in force on the date of initial

registration of declaration with respect to goods of that class or

description—

(a) where an entry for home use is delivered in respect of

goods imported into Saint Lucia or an entry is delivered

in respect of goods to be exported out of Saint Lucia, on

the date of initial registration of declaration in respect of

those goods to the proper officer;

(b) where an entry is required in respect of the importation of

goods into, or the exportation of goods out of Saint Lucia,

but no entry is delivered to any officer, at the time of the

importation or exportation of the goods;

(c) where goods are removed from any vessel, aircraft or

transit shed under any bond or other security, on the date

of initial registration of declaration of the goods;

(d) where goods are removed from a warehouse for home or

other use, then, subject to subsection (3), at the time of the

removal of those goods from warehouse; and

(e) in any other case, at the time of the importation or

exportation of the goods.

(Amended by Act 25 of 2005)

(3) Where goods are warehoused by virtue of any requirement of

section 28(1)(c) or any order made under section 53(6) then if

an entry in respect of those goods is delivered to the proper

officer within 7 working days of those goods being imported

into Saint Lucia, duty shall be chargeable on those goods at the

rate in force at the time of the delivery of the entry in respect of

those goods to the proper officer.

66. GOODS TO BE WAREHOUSED WITHOUT PAYMENT OF DUTY

Any goods which are on their importation permitted to be entered for

warehousing shall be allowed to be warehoused without payment of

duty.

67. RELIEF FROM DUTY OF GOODS ENTERED FOR TRANSIT OR TRANSHIPMENT

Where goods are entered for transit or transhipment, the Comptroller

may allow the goods to be removed for that purpose, subject to such

conditions and restrictions as he or she sees fit, without payment of

duty.

68. CALCULATION OF DUTY CHARGEABLE

(1) Without prejudice to any other provision of this Act, any

amount due by way of customs duty shall be recoverable as a

debt due to the Government.

(2) Any duty, drawback, allowance or rebate the rate of which is

expressed by reference to a specified quantity or weight of any

goods shall be chargeable or allowable on any fraction of that

quantity or weight of the goods, and the amount payable or

allowable on any such fraction shall be calculated

proportionately.

However, the Comptroller may determine the fractions to be

taken into account in the case of any weight or quantity.

(3) For the purpose of calculating any amount due from or to any

person under any customs enactment by way of duty, drawback,

allowance, repayment or rebate, any fraction of a cent in that

amount shall be disregarded.

69. SPECIAL PROVISIONS

(1) If any goods, being goods chargeable with any duty on their

importation into or exportation out of Saint Lucia—

(a) are imported or exported in any package intended for sale,

or of a kind normally sold with those goods, and the

package is marked or labelled or commonly sold as, or

reputed as containing a specified quantity of those goods,

then the package is considered to contain not less than

that specified quantity of those goods;

(b) are imported or exported in any package intended for sale,

or of a kind normally sold with those goods, but the

package is not marked or labelled, or commonly sold as,

or reputed as containing a specified quantity of those

goods, then, unless the importer or exporter is able to

satisfy the Comptroller as to the net weight of the goods,

the duty shall be calculated on the gross weight of the

package and the goods;

(c) are imported or exported in any package or covering

which, in the opinion of the Comptroller—

(i) is not the usual or proper package or covering for

such goods, or

(ii) is designed for separate use, other than as a package

or covering for the same or similar goods,

subsequent to the importation or exportation,

that package or covering is considered to be a separate

article; and

(d) are brought or come into Saint Lucia as derelict jetsam,

flotsam or as a, or part of a wreck, or as droits of

Admiralty and are sold in Saint Lucia, they shall be

chargeable with the same duty as goods of that class or

description would be subject to at the time of their

discovery or sale.

(2) The Minister may by order made by statutory instrument

specify standard capacities for containers of liquid goods, and

where goods liable to duty by liquid volume are, or are reputed

to be, sold in containers of the size specified in the order, the

quantity of goods in that container is considered to be the

specified quantity.

70. RELIEFS FROM DUTY ON RE-IMPORTED GOODS

(1) Where any goods, being goods previously entered for home use

in Saint Lucia, are imported into Saint Lucia after exportation

from Saint Lucia, and it is shown to the satisfaction of the

Comptroller that—

(a) no duty was chargeable on those goods on any

previous importation into Saint Lucia, or that if any

duty was so chargeable, it has been paid;

(b) that no drawback has been paid or duty refunded on

their exportation or that any drawback so paid or

duty so refunded has been repaid; and

(c) that the goods have not undergone any process outside

Saint Lucia since their exportation,

those goods may be permitted to be imported, subject to such

conditions and restrictions as the Comptroller may see fit to

impose, without payment of duty.

(2) Where, under any provision of any customs enactment, any

goods are, subject to any condition or restriction, relieved from

any duty chargeable on them, and that condition or restriction is

contravened or not complied with, the duty relieved shall

become payable by the person who, but for that relief, would

have had to pay that duty, and the goods in respect of which the

relief was granted are liable to forfeiture.

(3) Any goods relieved from duty by virtue of any provision of any

customs enactment shall, upon a demand made by an officer, be

produced or otherwise accounted for to him or her, and if any

person fails to produce or account for such goods he or she

commits an offence and is liable on summary conviction to a

fine of $5,000, or 3 times the value of the goods, whichever is

the greater, and if any goods not produced or accounted for are

subsequently found, they are liable to forfeiture.

71. ABATEMENT OF DUTY

(1) Subject to subsection (2), where the Comptroller is satisfied in

respect of any imported goods that—

(a) before or upon their importation they have deteriorated or

have been damaged, or that they or some of them have

been lost or, destroyed, and, in the case of lost goods that

they have not entered or will not enter into home use in

Saint Lucia; and

(b) the carrier or insurer has made an allowance to the

importer in respect of the deterioration, damage, loss or

destruction,

the Comptroller shall allow such abatement of the duty

chargeable on those goods as, in his or her opinion, the amount

of the deterioration, damage, loss or destruction bears to the

original value of the goods.

(2) Where duty has already been paid on goods in respect of which

an abatement would be allowable under subsection (1), no

repayment of the amount of the abatement shall be made unless

the claim is made to the Comptroller within 6 months of the

date of the payment of the duty.

72. GOODS IMPORTED ONLY TEMPORARILY FOR RE- EXPORTATION

(1) Where the Minister is satisfied that goods are imported only

temporarily with a view to subsequent re-exportation, the

Minister may by statutory instrument prescribe that the goods

shall be delivered on importation, subject to such conditions

and to the payment of such proportion of the duty thereon as he

or she shall specify in the regulations and the Minister may

impose different conditions for different classes of goods.

(2) Regulations under subsection (1) may provide for the

imposition of a fine of an amount not exceeding $10,000 for

any contravention of or failure to comply with any such

regulation and for the forfeiture of any goods.

73. GOODS IMPORTED OTHER THAN AS CARGO, STORES, OR BAGGAGE

Any goods brought or coming into Saint Lucia by sea otherwise than

as cargo, stores or baggage carried in a vessel shall be chargeable

with the like duty, if any, as would be applicable to those goods if

they had been imported as merchandise; and if any question arises as

to the origin of the goods they are considered to be the produce of

such country as the Comptroller may on investigation determine.

74. PERSONAL RELIEFS AND POWER TO MAKE REGULATIONS

(1) The Minister may by order made by statutory instrument make

provision for conferring on persons entering Saint Lucia relief

from customs duties on goods or classes or descriptions of

goods specified in the order.

(2) Any relief granted under subsection (1) may be either—

(a) an exemption from duty; or

(b) a sum payable by way of duty less than the full amount

due.

(3) Any order made under subsection (1) may—

(a) make any relief for which it provides subject to such

conditions as the Minister thinks fit including conditions

to be complied with after the importation of goods to

which the relief applies;

(b) make different provision for different cases.

(4) Without prejudice to the generality of subsection (1) an order

made under that subsection may provide for the imposition of a

fine of an amount not exceeding $5,000 for any contravention

of or failure to comply with any provision of the order or any

direction given under such order, and for the forfeiture of any

goods involved in any such offence.

75. RELIEF FROM DUTY ON RE-IMPORTED GOODS LOCALLY PRODUCED

Without prejudice to any other enactment relating to customs, and

despite the provisions of section 70, if it is shown to the satisfaction

of the Comptroller that any goods manufactured or produced in Saint

Lucia are re-imported into Saint Lucia after exportation from Saint

Lucia, have not undergone any process outside Saint Lucia since their

exportation, the goods may on their re-importation be delivered for

home use without payment of duty.

76. POWER OF CABINET TO REFUND DUTY

(1) Cabinet may remit or authorise the refund of the whole or part

of any duty paid or payable to any person in respect of any

goods.

(2) Any remission or refund made or authorised to be made under

subsection (1) may apply either to specific instances or

generally or in respect of specified persons or to persons of a

specific class, and may be subject to such conditions and

restrictions as Cabinet may see it fit to impose.

(3) Despite the provisions of subsections (1) and (2) if any amount

is paid as duty and such amount is in excess of the duty due and

payable the Comptroller may refund the excess.

77. RECOVERY OF AMOUNTS DUE

(1) Any amount due and payable to the Comptroller under any

customs enactment may be recovered by him or her in any court

of competent jurisdiction.

(2) In any proceedings by the Comptroller for the recovery of any

amount due by way of duty, it shall not be competent for the

defendant to enter a defence that the amount of duty claimed to

be due by the Comptroller, or decided to be due by the Customs

Appeal Commissioners, or any court on appeal from those

Commissioners, is incorrect.

78. VALUATION

(1) Where under any enactment relating to an assigned matter duty

is chargeable on goods by reference to their value, that value

shall in the case of imported goods be determined in accordance

with the provisions of Schedule 2.

(2) When it is necessary, in determining the value referred to in

subsection (1) to establish the equivalent in Eastern Caribbean

currency, the rate of exchange to be used shall in any period be

that provided for this purpose by the Comptroller and published

by him or her in the manner he or she considers appropriate.

Drawback

79. EXTENT OF DRAWBACK

(1) Subject to the provisions of this section, where goods are

entered—

(a) for exportation;

(b) for shipment for use as stores; or

(c) for warehousing for subsequent exportation or shipment

for use as stores,

drawback may be claimed in respect of such proportion of any

duty paid on their importation into Saint Lucia as the Minister

may by order made by statutory instrument specify.

(2) Drawback shall not be claimed in respect of—

(a) any goods of a value of less than $270, such value being

that at which the goods were originally imported;

(b) goods which were imported into Saint Lucia more than 12

months before the date of the claim for drawback; and

(c) goods not in the packages in which they were originally

imported into Saint Lucia, or in the case of bulk goods,

where that bulk has been broken,

except that where imported goods are re-exported within 6

months of their importation by their importer to the same

country and to the same person or firm from which they were

imported or are entered for shipment for use as stores, the

provisions of this subsection shall not apply.

(3) The Minister may, by order made by statutory instrument

prescribe any goods, class or description of goods in respect of

which drawback is not claimable.

80. CLAIMS FOR DRAWBACK

(1) Any claim for drawback shall be made in such form and

manner and contain such particulars as the Comptroller may

direct.

(2) Drawback is not payable—

(a) unless it is shown to the satisfaction of the Comptroller

that all duty due on the goods in respect of which the

claim is made has been paid and not otherwise drawn

back;

(b) until the person making the claim has furnished the

Comptroller with such information and produced to him

or her such books of account or other documents relating

to the goods as the Comptroller may demand; and

(c) subject to section 70, until all the goods which are the

subject of the claim have been exported.

81. DRAWBACK ON GOODS DESTROYED OR DAMAGED AFTER SHIPMENT

(1) Where it is proved to the satisfaction of the Comptroller that

after being duly shipped for exportation or for use as stores,

goods have been destroyed by accident on board the exporting

vessel or aircraft, any amount payable by way of drawback on

those goods shall be payable as if they had been exported to

their destination.

(2) Where it is proved to the satisfaction of the Comptroller that

after being duly shipped for exportation or for use as stores,

goods have been materially damaged by accident on board the

exporting vessel or aircraft, those goods may, with the consent

of and in accordance with any conditions and restrictions as

may be imposed by the Comptroller, be re-landed or unloaded

again or brought back into Saint Lucia, and—

(a) if re-entered for home use is chargeable with the duty

chargeable on the importation of such damaged goods; or

(b) if abandoned to the Comptroller or destroyed, the

importer is entitled to such drawback payable on those

goods as if they had been duly exported to their

destination, and despite any other provision of any

customs enactment, duty is not payable on the importation

or unloading of those goods.

(3) Any goods in respect of which an offence under subsection (1)

is committed are liable to forfeiture; but in the case of a claim

for drawback, the Comptroller may, if he or she sees fit, instead

of seizing the goods either refuse to allow any drawback

thereon or allow only such drawback as he or she considers

proper.

(4) Without prejudice to the foregoing provisions of this section, if,

in the case of any goods upon which a claim for drawback,

allowance, remission or repayment of duty has been made, it is

found that those goods do not correspond with any entry made

thereof in connection with that claim, the goods are liable to

forfeiture and any person by whom any such entry or claim was

made commits an offence and is liable to a fine of $5,000.

82. OFFENCES IN RELATION TO DRAWBACK

(1) If any person obtains or attempts to obtain or does anything

whereby there might be obtained by any person any amount by

way of drawback in respect of goods for which there is no

entitlement, he or she commits an offence and is liable to a fine

of $5,000, or 3 times the amount obtained, attempted to be or

which might have been obtained, whichever is the greater.

(2) If any person, with intent to defraud, obtains or attempts to

obtain or does anything whereby there might be obtained by

any person any amount by way of drawback in respect of goods

for which there is no lawful entitlement, he or she commits an

offence and is liable to a fine of $5,000, or 3 times the amount

obtained, attempted to be or might have been obtained,

whichever is the greater, or to imprisonment for 2 years, or to

both, and may be arrested.

(3) Any goods in respect of which an offence under the foregoing

subsections is committed are liable to forfeiture.

83. REFUND WHERE DUTY PAID ON GOODS IMPORTED WHICH ARE EXPORTED AFTER UNDERGOING A PROCESS OF MANUFACTURE

(1) If it is shown to the satisfaction of the Comptroller that duty has

been paid on goods on importation and that such goods have—

(a) undergone a process of manufacture; and

(b) have been exported,

the Comptroller shall, subject to such conditions and restrictions

as he or she sees fit to impose, repay to the importer upon a

claim being made an amount equivalent to the duty paid on the

importation of the goods.

(2) Any such claim shall be made in such form and manner and

contain such particulars as the Comptroller may direct.

84. GENERAL PROVISIONS

(1) The goods, class or description of goods, prescribed in Part 1 of

Schedule 3 shall not be imported into Saint Lucia.

(2) The goods, class or description of goods, prescribed in Part 2 of

Schedule 3 shall not be imported into Saint Lucia except in

accordance with the conditions and restrictions prescribed by

that Part.

(3) The Minister may, by order made by statutory instrument—

(a) delete from, vary or add to the goods, classes or

descriptions of goods prescribed in Part 1 or vary the

conditions or restrictions in Part 2 of Schedule 3;

(b) prohibit or restrict, subject to such conditions and

restrictions as the order may impose, the exportation of

carriage coastwise of any goods, class or description of

goods; and

(c) prohibit or restrict, subject to such conditions and

restrictions as the order may impose, the importation,

exportation or carriage coastwise of any goods, class or

description of goods specified in the order to or from any

place in Saint Lucia so specified.

85. PROHIBITION ON CARRIAGE OF SPIRITS, TOBACCO

(1) Save where the Comptroller—

(a) may otherwise permit and subject to such conditions and

restrictions as he or she may see fit to impose; or

(b) is satisfied that to do so was caused by accident, stress of

weather or other unavoidable cause,

spirits, wines, beer, tobacco, cigars, cigarillos, cigarettes, goods

from warehouse and customs warehouse, drawback goods, ship

stores or transhipment goods, shall not be imported into or

exported out of Saint Lucia in any vessel of less than 30 tons

burden.

(2) Where any goods specified in subsection (1) are imported into

or exported out of Saint Lucia in contravention of subsection

(1), the goods are liable to forfeiture and any person concerned

in that importation or exportation commits an offence and is

liable to a fine of $5,000 and any vessel carrying such goods in

contravention of subsection (1) is liable to forfeiture.

PART 9 POWERS

86. CUSTOMS CONTROL OF PERSONS ENTERING OR LEAVING SAINT LUCIA

(1) Any person entering Saint Lucia shall at such place and in such

manner as the Comptroller may direct declare anything

contained in his or her baggage or carried with him or her

which—

(a) he or she has obtained outside Saint Lucia; or

(b) being dutiable goods he or she has obtained in Saint Lucia

without payment of duty.

(2) Any person entering or leaving Saint Lucia shall answer such

questions as the proper officer may put to him or her with

respect to his or her baggage and anything contained therein or

carried with him or her, and shall, if required by the proper

officer produce that baggage and any such thing for

examination at such place as the Comptroller may direct.

(3) Any person failing to declare any baggage or thing as required

by this section commits an offence and is liable to a fine of

$5,000 or 3 times the value of the thing not declared or the

baggage or thing not produced as the case may be whichever is

the greater.

(4) Any thing chargeable with any duty which is found concealed

or is not declared, and any thing which is being taken into or

out of Saint Lucia contrary to any prohibition or restriction for

the time being in force with respect thereto under or by virtue of

any enactment, is liable for forfeiture.

87. RIGHT TO ACCESS

(1) Without prejudice to any other power contained in this Act, any

officer shall have a right of access to, and a power of search to,

any part of a customs port, approved wharf, customs airport or

other customs area, and any vehicle or goods found at such a

place.

(2) The power of search provided by subsection (1) shall include

the power to break into or open any building or container which

is locked and to which there is no access.

(3) Any goods found concealed at a customs port, approved wharf,

customs airport or other customs area, or in any vehicle found

at such a place, are liable to forfeiture.

88. POWER OF BOARDING

(1) At any time while a vessel is in the territorial sea or an aircraft

is at any customs airport, any officer may require that vessel or

aircraft to stop and then may board it, and may remain on board

it, and may rummage and search any part of it.

(2) Any officer on board any vessel or aircraft under subsection (1)

may—

(a) cause any goods to be marked before they are unloaded

from that vessel or aircraft;

(b) examine any goods in the course of their being unloaded;

(c) lock up, seal, mark or otherwise secure any goods carried

in that vessel or aircraft or any place or container in which

they are so carried;

(d) break open any place or container which is locked and to

which there is no access;

(e) require any document or book which should be on board

that vessel or aircraft to be produced to him or her for

examination; and

(f) require answers to all such questions relating to the vessel

or aircraft, its cargo, stores, baggage, crew, passengers,

voyage or flight as may be put by him or her,

and if any person on board prevents him or her from so doing,

or refuses to produce any such document or book, or answer

any such question, he or she commits an offence and is liable to

a fine of $5,000.

(3) Any goods found concealed on board a vessel within the limits

of the port or an aircraft at any customs airport, are liable to

forfeiture.

(4) Where any vessel or aircraft refuses to stop or permit an officer

to board when required to do so under subsection (1), the

master of that vessel or the commander of that aircraft commits

an offence and is liable to a fine of $5,000 or to imprisonment

for 2 years or to both and the vessel or aircraft is liable to

forfeiture.

89. POWER TO STATION OFFICER ON VESSEL

The Comptroller may station an officer on board any vessel at any

time while it is within the territorial sea and if the master of any

vessel on which an officer is stationed by virtue of this section

neglects or refuses to provide—

(a) proper and sufficient food and water, together with

reasonable accommodation for such an officer; and

(b) means of safe access to and egress from that vessel as

required by the officer,

he or she commits an offence and is liable to a fine of $5,000.

90. POWER TO PATROL AND MOOR

(1) In relation to any assigned matter, any officer may patrol upon

and pass freely either on foot or otherwise along and over and

enter any part of Saint Lucia other than a dwelling house

whether or not that place is private property and any such

officer so proceeding is not liable to any prosecution or any

other action for so doing.

(2) Subject to subsection (3) any officer, in command or in charge

of any vessel or aircraft engaged in the prevention of smuggling

may haul up and moor that vessel, or land that aircraft, at any

place in Saint Lucia.

(3) This section does not authorise the entry into or use of a private

dwelling house.

91. POWER TO EXAMINE AND TAKE ACCOUNT OF GOODS

(1) Without prejudice to any other power conferred by any customs

enactment, an officer may examine and take account of any

goods—

(a) which have been imported;

(b) which are in a warehouse or a Customs warehouse;

(c) which have been loaded into or unloaded from any vessel

or aircraft at any place in Saint Lucia;

(d) which have been entered for exportation or for use as

stores;

(e) which have been brought to any place in Saint Lucia for

exportation or for use as stores, or for shipment for

exportation or for use as stores; or

(f) in respect of which any claim for drawback, allowance,

rebate, remission or repayment of duty has been made,

and may for that purpose require any container to be opened or

unpacked.

(2) Any examination of goods by an officer under subsection (1)

shall be made at such time and place as the officer may direct.

(3) Any bringing of goods to a place directed under subsection (2),

and their unloading, opening, unpacking, weighing, repacking,

bulking, sorting, lotting, marking, numbering, loading, carrying

or landing, and any such treatment to the containers in which

the goods are kept, for the purpose of and incidental to the

examination or for use as stores, or warehousing shall be done,

and any facilities or assistance required for such examination

shall be provided by or at the expense of the owner of the

goods.

(4) If any—

(a) imported goods which an officer has the power under this

Act to examine; and

(b) goods, other than imported goods, which an officer has

directed to be brought to a place for the purposes of

examination,

are without the authority of the proper officer, removed from

the customs charge before they have been examined, those

goods are liable to forfeiture.

92. POWER TO REQUIRE PROVISION OF FACILITIES

(1) Any person required by the Comptroller under this Act to give

security in respect of any premises shall—

(a) provide and maintain such appliances and afford such

other facilities reasonably necessary to enable an officer

to take any account or make any examination or search or

to perform any other of his or her duties on the premises

of that trader or at the bonded premises or place as the

Comptroller may direct;

(b) keep any appliances so provided in a convenient place

approved by the proper officer for that purpose; and

(c) allow the proper officer at any time to use anything so

provided and give him or her any assistance necessary for

the performance of his or her duties,

and any person who contravenes or fails to comply with any

provision of this subsection commits an offence and is liable to

a fine of $5,000.

(2) Any such person as aforesaid shall provide and maintain any

fittings required for the purpose of affixing any lock which the

proper officer may require to affix to the premises of that trader

or person or any part thereof or to any vessel, utensil or other

apparatus whatsoever kept thereon, and in default—

(a) the fittings may be provided or any work necessary for its

maintenance may be carried out by the proper officer, and

any expenses so incurred shall be paid on demand by the

trader or person aforesaid; and

(b) if the trader or person aforesaid fails to pay those

expenses on demand, he or she in addition commits an

offence and is liable to a fine of $5,000.

(3) If any person aforesaid or any servant of his or her—

(a) wilfully destroys or damages any such fittings or any lock

or key provided for use with it, or any label or seal placed

on any such lock;

(b) improperly obtains access to any place or article secured

by any such lock; or

(c) has any such fittings or any article intended to be secured

by means thereof so constructed that that intention is

defeated,

he or she commits an offence and is liable to a fine of $5,000

and may be arrested.

93. POWER TO TAKE SAMPLES

(1) An officer may at any time take a sample of any goods which

he or she is empowered by any provision of any customs

enactment to examine.

(2) Any sample taken by an officer under subsection (1) shall be

disposed of and accounted for in such manner as the

Comptroller may direct.

94. POWER TO SEARCH PREMISES

(1) Where an officer has reasonable grounds to believe that

anything which is liable to forfeiture by virtue of any customs

enactment is kept at or concealed in any building or other place

or any offence has been committed under or by virtue of any

customs enactment he or she may after being authorised by the

Comptroller in writing so to do—

(a) enter any building or place at any time, and search for,

seize, detain or remove anything which appears to him or

her may be liable to forfeiture; and

(b) so far as is reasonably necessary for the purpose of such

entry, search, detention or removal, break open any door,

window or container and force and remove any other

impediment or obstruction; and

(c) search for and remove any invoice, bill of lading or any

other document or book relating to any assigned matter.

(2) Without prejudice to the power conferred by subsection (1) or

to any other power conferred by this Act, if a magistrate is

satisfied by information upon oath given by an officer that there

are reasonable grounds to suspect as aforesaid, he or she may

by warrant under his or her hand given on any day authorise

that officer or any other person named in the warrant to enter

and search any building or place so named.

(3) Where in the case of any entry, search, seizure, detention or

removal, damage to property is caused and no goods which are

liable to forfeiture are found, the owner of the building, place or

goods damaged shall be entitled to recover from the

Comptroller the costs of making good that damage to the

property.

95. POWER TO SEARCH VEHICLES

(1) Without prejudice to any other power contained in or under this

Act, where an officer has reasonable grounds to believe that any

vehicle is carrying anything which is liable to forfeiture, he or

she may stop and search that vehicle.

(2) If, when so required under subsection (1) the person in charge

of a vehicle fails to stop or refuses to permit the vehicle to be

searched, he or she commits an offence and is liable to a fine of

$5,000.

96. POWER TO SEARCH PERSONS

(1) Where an officer has reasonable grounds to believe that any

person has in his or her possession anything which is liable to

forfeiture, he or she may stop and search that person and any

article which that person has with him or her.

(2) A female shall not be searched under subsection (1) except by a

female.

(3) A person to be searched under subsection (1) may require to be

taken before a magistrate or a senior of the officer or other

person concerned who shall consider the grounds for suspicion

and direct whether or not the search is to take place.

97. POWER TO ARREST

(1) Subject to subsection (2) any officer or a police officer may

arrest any person who has committed, or whom there are

reasonable grounds to suspect of having committed, any offence

for which he or she is liable to be arrested under any customs

enactment.

(2) A person shall not be arrested for an offence by virtue of

subsection (1) more than 5 years after the commission of that

offence, except that where, for any reason, it was not

practicable to arrest that person at the time of the commission of

the offence, he or she may be arrested and proceeded against as

if the offence had been committed at the time when he or she

was arrested.

(3) Where by virtue of subsection (1) any person is arrested by a

police officer, that police officer shall give notice of that arrest

to the Comptroller.

98. POWER TO CARRY AND USE FIREARMS

(1) Where the Comptroller is satisfied that it is necessary for the

protection of any officer duly engaged in the performance of

any duty, he or she may authorise that officer to carry a firearm.

(2) Any officer may use any firearm authorised to be carried by

subsection (1) where such use is necessary—

(a) for the preservation of life;

(b) for the summoning to of a vessel in accordance with the

provisions of subsection 88(4); or

(c) to fire upon a vessel which has failed to bring to when

summoned.

99. POWER TO SUMMON VESSELS

(1) If any part of the cargo of a vessel is thrown overboard or is

stoved or destroyed to prevent seizure—

(a) while the vessel is within the territorial sea; or

(b) where the vessel, having been properly summoned to

bring to by any vessel in the service of the Government,

fails so to do and chase is given, at any time during the

chase,

the vessel is liable to forfeiture.

(2) If, save for just and sufficient cause, any vessel which is liable

to forfeiture or examination under or by virtue of any provision

of this Act does not bring to when summoned to do so the

master of the vessel commits an offence and is liable to a fine of

$5,000.

(3) Where any vessel liable to forfeiture or examination as

aforesaid fails to bring to when summoned to do so and chase is

given thereto by any vessel in the service of the Government,

and after the commander of that vessel has caused a gun to be

fired as a signal, the vessel still fails to bring to, the vessel may

be fired upon.

(4) For the purpose of this section a vessel is considered to have

been properly summoned to bring to—

(a) if the vessel making the summons did so by means of an

international signal code or 2 shots are fired in the air or

any other recognised means and while flying her proper

ensign; and

(b) if at the time the summons was made the vessel was

within the territorial sea.

100. POWER TO PAY REWARDS

The Comptroller may, with the approval of the Minister if the sum

exceeds $500, reward any person, including an officer, for any

service in relation to an assigned matter including any information

relating to any offence against the customs enactment or for assisting

in the recovery of any fine or penalty, which appears to him or her to

merit reward.

101. POWER TO REQUIRE ATTENDANCE

(1) Where under any provision of any customs enactment the

master of any vessel or the commander of any aircraft is

required to answer any question put to him or her by the

Comptroller or an officer, the Comptroller or the officer may, at

any time while the vessel is at any port or the aircraft is at any

customs airport, require the master or commander or, with the

consent of the Comptroller or the officer, a senior officer of that

vessel or aircraft, to attend before him or her at his or her office.

(2) Any master or commander who fails to comply with any

requirement of subsection (1) commits an offence and is liable

to a fine of $5,000.

102. POWER TO REQUIRE INFORMATION AND THE PRODUCTION OF EVIDENCE

(1) Importers and exporters shall keep all commercial

documentation relating to importation or exportation for a

period of 5 years from the date of importation, exportation or

carriage coastwise of any goods and any person concerned in

that importation, exportation or carriage coastwise, or in the

carriage, unloading, landing or loading of such goods shall—

(a) furnish to any officer in such form and manner as he or

she may require, any information relating to the goods;

(b) give access to any computer for the purposes of

verification and audit;

(c) produce and permit the officer to inspect, take extracts

from, make copies of or remove for a reasonable period,

any invoice, bill of lading or other book or documents

relating to the goods; and

(d) not tamper with any information or documents given

under paragraphs (a) – (c) prior to its production, access

or inspection.

(Substituted by Act 25 of 2005)

(2) The Comptroller may require evidence to be produced to his or

her satisfaction in support of any information provided by virtue

of subsection (1) or Parts 3 to 6 and 8, in respect of any goods

imported, exported or carried coastwise, or in respect of which

any repayment of duty is claimed.

(3) Any person who without reasonable cause, fails to comply with

any requirement imposed on him or her under subsection (1) or

(2) commits an offence and is liable on conviction to a fine of

$5,000.

103. POWER TO REQUIRE SECURITY

(1) Without prejudice to any express requirement as to security

provided for by any other customs enactment, the Comptroller

may, if he or she sees fit, require any person to give security by

bond or otherwise in such form and manner as the Comptroller

may direct, for the observance of any condition or restriction in

connection with any assigned matter.

(2) Any bond taken for the purpose of any assigned matter—

(a) shall be taken on behalf of the Government;

(b) shall be valid although it is entered into by a person under

full age; and

(c) may be cancelled at any time by or by the order of the

Comptroller.

PART 10 OFFENCES

104. UNLAWFUL ASSUMPTION OF CHARACTER OF COMPTROLLER OR OFFICER

(1) If, for the purpose of obtaining admission to any aircraft, vessel,

building or other place, or of doing or procuring to be done any

act which he or she would not be entitled to do or procure to be

done of his or her own authority, or for any other unlawful

purpose, any person falsely assumes the name, designation or

character of the Comptroller, or an officer or of any other

person appointed by the Comptroller to discharge any duty

relating to an assigned matter, he or she may be arrested and, in

addition to any other proceedings which may be taken against

him or her, he or she commits an offence and is liable to a fine

of $10,000, or to imprisonment for 2 years, or to both.

105. BRIBERY AND COLLUSION

(1) If the Comptroller, an officer or any other person appointed by

the Comptroller to discharge any duty relating to an assigned

matter—

(a) directly or indirectly asks for or takes in connection with

any of his or her duties any payment or other reward

whatsoever, whether pecuniary or other, or any promise

or security for any such payment or reward, not being a

payment or reward which he or she is lawfully entitled to

claim or receive; or

(b) enters into or acquiesces in any agreement to do, abstain

from doing, permit, conceal or connive at any act or thing

whereby the Government is or may be defrauded or which

is otherwise unlawful, being an act or thing relating to an

assigned matter,

he or she commits an offence and is liable to a fine of $10,000

or to imprisonment for 2 years, or to both.

(2) If any person—

(a) directly or indirectly offers or gives to the Comptroller, to

an officer or to any other person appointed by the

Comptroller to discharge any duty relating to an assigned

matter any payment or other reward whatsoever, whether

pecuniary or other, or any promise or security for any

such payment or reward; or

(b) proposes or enters into any agreement with the

Comptroller, officer or other person so appointed,

in order to induce him or her to do, abstain from doing, permit,

conceal or connive at any act or thing whereby the Government

is or may be defrauded or which is otherwise unlawful, being an

act or thing relating to an assigned matter, or otherwise to take

any course contrary to his or her duty, he or she commits an

offence and is liable to a fine of $10,000, or to imprisonment

for 2 years, or to both, and may be arrested.

106. OFFENCES AGAINST OFFICERS

(1) Any person who—

(a) obstructs, hinders, molests or assaults any officer engaged

in the performance of any duty or the exercise of any

power, imposed or conferred on him or her by any

customs enactment, or any person acting in his or her aid;

(b) does anything which impedes or is calculated to impede

the carrying out of any search for anything which is liable

to forfeiture or the detention, seizure or removal of any

such thing;

(c) rescues, damages or destroys anything which is liable to

forfeiture or does anything calculated to prevent the

procuring or giving of evidence as to whether or not

anything is liable to forfeiture;

(d) prevents the arrest of any person under any customs

enactment or rescues any person so arrested; or

(e) attempts to do any such act, specified in subsections (a),

(b), (c) and (d) or aids and abets any person doing such an

act,

commits an offence and is liable to a fine of $10,000, or to

imprisonment for 2 years, or to both.

(2) Any person who fires upon, maims or wounds any officer in the

performance of his or her duty commits an offence and is liable

to a fine of $10,000 or to imprisonment for 10 years or to both.

(3) If any person uses abusive, offensive or threatening language to

any officer engaged in the performance of any duty or the

exercise of any power imposed or conferred on him or her by

any customs enactment, he or she commits an offence and is

liable to a fine of $5,000.

107. CARRYING AWAY OFFICERS

(1) If any vessel or aircraft departs from Saint Lucia carrying on

board without his or her consent any officer, the master of that

vessel or the commander of that aircraft commits an offence

and is liable to a fine of $10,000.

(2) Without prejudice to the liability of any person under

subsection (1), the amount of any expenses incurred by the

Comptroller or the Government by reason of the carrying away

of any officer may be recovered from that person or from the

owner of the vessel or aircraft.

108. INTERFERING WITH CUSTOMS VESSELS

(1) If any person, save for just and sufficient cause, interferes in

any way with any vessel, aircraft, vehicle, buoy, anchor, chain,

rope or mark or anything which is being used by an officer in

the performance of his or her duty, he or she commits an

offence and is liable to a fine of $5,000 or to imprisonment for

2 years or to both.

(2) If any person fires upon any vessel, aircraft or vehicle being

used by an officer in the performance of his or her duty, he or

she commits an offence and is liable to imprisonment for 10

years and may be arrested.

109. SIGNALLING TO SMUGGLERS

(1) In this section reference to a ―prohibited signal‖ or a

―prohibited message‖ are references to a signal or message

connected with the smuggling or intended smuggling of goods

into or out of Saint Lucia.

(2) If any person by any means sends any prohibited signal or

transmits any prohibited message from any place in Saint Lucia

or from any vessel or aircraft, for the information of any person

in any vessel or aircraft, he or she commits an offence and is

liable to a fine of $5,000, or to imprisonment for 12 months, or

to both, and may be arrested, and any equipment or apparatus

used for the sending of the signal or message is liable to

forfeiture.

(3) Subsection (2) applies whether or not the person for whom the

signal or message is intended is in a position to receive it or is

actually engaged at that time in smuggling.

(4) If, in any proceedings against a person under subsection (2),

any question arises as to whether any signal or message was a

prohibited signal or a prohibited message, the burden of proof

lies on the defendant.

(5) If any officer or police officer has reasonable grounds to

believe that a prohibited signal or a prohibited message is being

or is about to be made or transmitted from any vessel, aircraft,

vehicle, building or other place in Saint Lucia he or she may

board or enter that vessel, aircraft, vehicle, building or other

place in Saint Lucia, and take such steps as are reasonably

necessary to stop or prevent the sending of that signal or

message.

110. COMMUNICATING WITH ARRIVING VESSELS

Save as the Comptroller may otherwise permit, if any person on board

any vessel, communicates in any way with any vessel arriving from a

place outside Saint Lucia before that arriving vessel has been cleared

by an officer, he or she commits an offence and is liable to a fine of

$5,000 or to imprisonment for 2 years or to both.

111. OFFERING GOODS FOR SALE AS SMUGGLED GOODS

If any person offers for sale any goods as having been imported

without payment of duty, or as having been otherwise unlawfully

imported, then, whether or not those goods were in fact chargeable

with duty or were so imported, the goods are liable to forfeiture and

the person so offering them for sale commits an offence and is liable

to a fine of $5,000, or 3 times the value of the goods, whichever is the

greater, or to imprisonment for 2 years or to both.

112. SPECIAL PENALTY WHERE OFFENDER ARMED OR DISGUISED

If any person concerned in the movement, carrying or concealment of

goods—

(a) contrary to or for the purpose of contravening any

prohibition or restriction under any enactment with

respect to the importation, exportation or carriage

coastwise of those goods; or

(b) without payment having been made of or security given

for any duty payable on those goods,

and, while so concerned, is armed with any offensive weapon or

disguised in any way, and if any person so armed or disguised is

found in Saint Lucia in possession of anything which is liable to

forfeiture under any customs enactment, he or she commits an

offence and is liable to imprisonment for 5 years.

113. UNTRUE DECLARATIONS

(1) If any person—

(a) makes or signs, or causes to be made or signed, or

delivers or causes to be delivered to the Comptroller or an

officer, any declaration, notice, certificate or other

document; or

(b) makes any statement in answer to any question put to him

or her by an officer which he or she is required by or

under any enactment to answer,

being a document or statement produced or made for any

purpose of any assigned matter, which is untrue in a material

particular, he or she commits an offence and is liable to a fine

of $5,000, and any goods in relation to which the document or

statement was made are liable to forfeiture.

(2) If any person knowingly or recklessly—

(a) makes or signs, or causes to be made or signed or delivers

or causes to be delivered to the Comptroller or an officer,

any declaration, notice, certificate or other document; or

(b) makes any statement in answer to any question put to him

or her by an officer which he or she is required by or

under any enactment to answer,

being a document or statement produced or made for any

purpose of an assigned matter, which is untrue in a material

particular, he or she commits an offence and is liable to a fine

of $10,000, or to imprisonment for 2 years, or to both, and may

be arrested, and any goods in relation to which the document or

statement was made are liable to forfeiture.

(3) Where by reason of any such document or statement as is

mentioned in subsection (1) or (2), the full amount of any duty

payable is not paid or any overpayment is made in respect of

any drawback, allowance, rebate or repayment of duty, the

amount of duty unpaid or of the overpayment shall be payable

immediately to the Comptroller, and may be recovered

accordingly.

114. COUNTERFEITING DOCUMENTS

If any person—

(a) counterfeits or falsifies any document which is required

by any enactment relating to an assigned matter or which

is used in the transaction of any business relating to an

assigned matter;

(b) knowingly accepts, receives or uses any such document

so counterfeited or falsified;

(c) alters any such document after it has been officially

issued; or

(d) counterfeits any seal, signature, initials or other mark of,

or used by, any officer for the verification of such a

document or for any other purpose relating to an assigned

matter,

he or she commits an offence and is liable to a fine of $10,000,

or to imprisonment for 2 years, or to both.

115. FALSE SCALES

(1) If any person required by any customs enactment to provide

scales, provides, uses or permits to be used any scales which do

not give true reading, he or she commits an offence and is liable

to a fine of $5,000.

(2) Where any article is or is to be weighed, counted, gauged or

measured for the purpose of the taking of an account or the

making of an examination by an officer, then if—

(a) any such person as is mentioned in subsection (1); or

(b) any person by whom or on whose behalf the article is or

is to be weighed, counted, gauged or measured,

does anything whereby the officer is or might be prevented

from, or hindered or deceived in, taking a true account or

making a due examination, he or she commits an offence and is

liable to a fine of $5,000.

(3) In this section, ―scales‖ includes weights, measures and

weighing or measuring machines or instruments.

116. FRAUDULENT EVASION

(1) Without prejudice to any other provision of any customs

enactment, if any person—

(a) knowingly acquires possession of any of the following

goods, that is to say—

(i) goods which have been unlawfully removed from a

warehouse or a customs warehouse, or

(ii) goods which are chargeable with a duty which has

not been paid, or

(iii) goods with respect to the importation, exportation

or carriage coastwise of which there is any

prohibition or restriction in force; or

(b) is in any way knowingly concerned in carrying,

removing, depositing, landing, harbouring, keeping or

concealing or in any manner dealing with any such goods,

and does so with fraudulent intent, he or she commits an

offence and is liable to a fine of $10,000, or 3 times the value of

the goods, whichever is the greater, or to imprisonment for 5

years, or to both, and may be arrested, and the goods in respect

of which the offence was committed are liable to forfeiture.

(2) Without prejudice to any other provision of any customs

enactment, if any person is, in relation to any goods, in any way

concerned in a fraudulent evasion or attempt at evasion—

(a) of any duty chargeable on those goods; or

(b) of any prohibition or restriction with respect to the

importation, exportation or carriage coastwise of those

goods under or by virtue of any enactment,

and is so concerned with fraudulent intent, he or she commits

an offence and is liable to a fine of $10,000, or to 3 times the

value of the goods, whichever is the greater, or to imprisonment

for 5 years, or to both, and may be arrested, and the goods in

respect of which the offence was committed are liable to

forfeiture.

117. REMOVING LOCKS, SEALS OR MARKS

(1) Where under any power conferred by any customs enactment,

any lock, seal or mark is used to secure or identify any goods,

or place or container in which goods are kept then if, without

the authority of the proper officer—

(a) that lock, seal or mark is unlawfully and prematurely

removed or tampered with by any person; or

(b) at any time before the lock, seal or mark is lawfully

removed, any of the goods are wilfully removed by any

person,

that person and the person then in charge of the goods commits

an offence and is liable to a fine of $5,000 or 3 times the value

of the goods removed whichever is the greater and the goods

are liable to forfeiture.

(2) For the purposes of subsection (1), goods in a vessel or aircraft

are considered to be in the charge of the master of that vessel or

the commander of that aircraft.

118. PENALTY FOR VIOLATION OF CUSTOMS LAW NOT EXPRESSLY PROVIDED FOR

If a person violates the provisions of any customs law or of any

regulation, rule, proclamation, order, notice or directive in the Gazette

relating to customs, for which violation no specific penalty is enacted

the person is liable to a fine of $5,000.

118A. COMPUTER FRAUD AND RELATED OFFENCES

(1) A person shall not knowingly or with intent to defraud the

Government—

(a) access a computer without authorization;

(b) without authorization access any computer of the

Customs Division that is exclusively for the use of the

Customs Division, or in the case of a computer not

exclusively for such use is used by or for the Customs

Division;

(c) access a computer without authorization and by means of

such conduct—

(i) obtains any document, information or confidential

instruction,

(ii) alters any document, information or confidential

instruction,

(iii) introduces any information on the computer which

is for the sole purpose of creating a computer virus

or otherwise corrupts the computer;

(d) use authorised access to—

(i) obtain or alter information on the computer that the

person is not entitled to obtain or alter, or

(ii) introduce any information on the computer for the

sole purpose of creating a computer virus or

otherwise corrupt the computer.

(2) A person who contravenes subsection (1) commits an offence

and is liable on summary conviction to a fine not exceeding

$50,000, or to imprisonment for a term not exceeding 6 years,

or to both.

(3) For the purposes of this section—

―computer‖ means an electronic, magnetic, optical,

electrochemical, or other high speed data processing

device performing logical, arithmetic, or storage functions

and includes any data storage facility or communications

facility directly related to or operating in conjunction with

such device, but does not include an automated typewriter

or typesetter, a portable hand held calculator, or other

similar device;

―Customs Division‖ means the Customs Division of the

Ministry of Finance.

(Inserted by Act 25 of 2005)

PART 11 LEGAL PROCEEDINGS, FORFEITURE AND SALE OF GOODS

General Provisions as to Legal Proceedings

119. INSTITUTION OF PROCEEDINGS

(1) Subject to the provisions of subsection (3), and to the powers of

the Director of Public Prosecutions under section 73 of the

Constitution, proceedings for an offence under any customs

enactment, or for condemnation under Schedule 4, shall not be

commenced except—

(a) by order of the Comptroller in writing; and

(b) in the name of an officer.

(2) In the case of the death, removal, discharge or absence of the

officer in whose name any proceedings were commenced by

virtue of subsection (1)(b) those proceedings may be continued

by any officer authorised in that behalf by the Comptroller.

(3) Despite anything in the foregoing provisions of this section,

where any person is arrested for any offence for which he or she

is liable to be arrested under any customs enactment any court

before which he or she is brought may proceed to deal with the

case although the proceedings have not been instituted by order

of the Comptroller or have not been commenced in the name of

an officer.

120. TIME LIMIT ON PROCEEDINGS

Save as otherwise expressly provided for in this Act and despite any

other provision of any other enactment, proceedings for an offence

under any customs enactment may be commenced at any time within,

but shall not commence later than, 5 years from the date of the

commission of the offence.

121. PLACE OF TRIAL

(1) Except as otherwise expressly provided all offences under this

Act shall be prosecuted in a district court.

(2) Proceedings for an offence under any customs enactment may

be commenced—

(a) in any court having jurisdiction in the place—

(i) where the offence was committed, or

(ii) where the person charged with the offence resides

or is found, or

(iii) in the case of a body corporate charged with the

offence, where that body corporate has its registered

or principal office; and

(b) if anything was detained or seized in connection with the

offence, in any court having jurisdiction in the place

where that thing was so detained or seized or was found

or condemned as forfeited.

122. PERSONS WHO MAY CONDUCT PROCEEDINGS

Any proceedings before a magistrate’s court in relation to an assigned

matter may be conducted by an officer or any other person authorised

in that behalf by the Comptroller.

123. SERVICE OF PROCESS

(1) Any summons or other process issued for the purpose of any

customs enactment is considered to be duly served on a

person—

(a) if delivered to him or her personally;

(b) if left at his or her last known place of abode or business

or, in the case of a body corporate, at its registered or

principal office; or

(c) if left on board any vessel or aircraft of which he or she is

the owner.

(2) Any summons, notice, order or other document issued for the

purposes of any proceedings under any customs enactment, or

of an appeal from a decision of any court in any such

proceedings, may be served by an officer.

124. INCIDENTAL PROVISIONS

(1) Where liability for an offence under any customs enactment is

incurred by 2 or more persons jointly, those persons shall each

be liable for the full amount of any fine and may be proceeded

against either jointly or severally as the Comptroller may think

fit.

(2) Where an offence under a customs enactment, which has been

committed by a body corporate, is proved to have been

committed with the consent or connivance of, or to be

attributable to any neglect on the part of, any director, manager,

secretary or other similar officer of that body corporate, or any

person purporting to act in such capacity, he or she as well as

the body corporate commit the offence and are liable to be

proceeded against and punished accordingly.

(3) Where a penalty for an offence under a customs enactment is

required to be fixed by reference to the value of any goods, that

value shall be taken as the price those goods might reasonably

be expected to have fetched, after payment of any duty

chargeable on them, if they had been sold in the open market at

or about the date of the commission of the offence for which the

penalty is imposed.

(4) Where, in any proceedings for an offence under a customs

enactment, any question arises as to the duty or rate chargeable

on any imported or exported goods, or goods which were

intended to be exported, and it is not possible to ascertain the

relevant time specified in section 65 the duty or rate shall be

determined as if the goods had been imported, exported or

brought to a place for exportation at the time when the

proceedings were commenced.

(5) In any proceedings for an offence under a customs enactment,

or for condemnation under Schedule 4, the fact that security has

been given for payment of any duty or compliance with any

condition in respect of the non-payment of which or non-

compliance with which the proceedings are instituted, shall not

be a defence.

125. POWER TO COMPOUND OFFENCES AND MITIGATE PENALTIES

(1) Subject to the powers of the Director of Public Prosecutions

under section 73 of the Constitution the Comptroller may, as he

or she thinks fit—

(a) compound any offence;

(b) stay the proceedings for condemnation of anything as

being forfeited under this Act; or

(c) restore subject to such conditions, if any, anything seized

under this Act.

(2) In any proceedings for an offence under this Act any court by

whom the matter is considered may mitigate any pecuniary

fines as it sees fit.

126. PROOF OF CERTAIN DOCUMENTS

(1) Any document purporting to be signed by the Secretary to the

Cabinet, the Minister, the Comptroller, or by their order, or by

any person with their authority, until the contrary is proved, is

considered to be so signed, and the matter contained in that

document may, in any proceedings under any customs

enactment, be proved by the production of that document or any

document purporting to be a copy of that document.

(2) Where any book or other document is required to be kept by

virtue of a customs enactment, the production of that book or

other document, or a copy of it certified as a true copy by an

officer, shall in any proceedings under such an enactment be

sufficient evidence of the matters contained therein unless the

contrary is proved.

127. PROOF OF CERTAIN MATTERS OTHER THAN DOCUMENTS

(1) An averment in any process in proceedings under a customs

enactment—

(a) that those proceedings were instituted by order of the

Comptroller;

(b) that any person is or was the Minister, the Comptroller, an

officer or a police officer;

(c) that any person is or was appointed or authorised by the

Comptroller to discharge, or was engaged by the order or

with the concurrence of the Comptroller in the discharge

of, any duty;

(d) that the Comptroller is or is not satisfied as to any matter

as to which he or she is required by any customs

enactment to be satisfied;

(e) that any place is within the limits of a customs port,

approved wharf, customs airport or other customs area, or

within the territorial sea;

(f) that any goods thrown overboard, stoved or destroyed

were so dealt with in order to prevent or avoid their

seizure; or

(g) that a ship is a Saint Lucian ship,

until the contrary is proved, is sufficient evidence of the matter

in question.

(2) Where in any proceedings relating to an assigned matter

instituted by the Comptroller, an officer or a police officer or

against the Comptroller, any question arises as to the place from

which goods have been brought or as to whether or not—

(a) any duty has been paid or secured in respect of any goods;

(b) any goods or other thing are of the description or nature

alleged in the information, writ or other process;

(c) any goods have been lawfully imported or lawfully

unloaded from any vessel or aircraft;

(d) any goods have been lawfully loaded into any vessel or

aircraft or lawfully exported or were lawfully waterborne;

(e) any goods were lawfully brought to any place for the

purpose of being loaded into any vessel or aircraft, or

exported; or

(f) any goods are or were subject to any prohibition or

restriction on their importation, exportation or carriage

coastwise,

the burden of proof shall be upon the other party to the

proceedings.

128. DETENTION OF PERSONS ABOUT TO LEAVE SAINT LUCIA

Where any person has by any action rendered himself or herself liable

to be prosecuted for any offence under any customs enactment, and

the Comptroller is of the opinion that that person is about to leave

Saint Lucia without that matter being dealt with, the Comptroller may

apply to a magistrate for a warrant for the arrest of that person.

129. ACTIONS AGAINST OFFICERS

An action, suit or other proceedings shall not be brought or instituted

personally against any officer in respect of any act done by him or her

under any power granted to or duty imposed on him or her by a

customs enactment.

Forfeiture

130. DETENTION, SEIZURE AND CONDEMNATION OF GOODS

(1) Anything which is liable to forfeiture is seized or detained by

any officer or police officer.

(2) Where anything which is liable to forfeiture is seized or

detained by a police officer, that thing shall be delivered to the

Comptroller within 7 days unless—

(a) such delivery is not practicable; or

(b) that thing is or may be required for use in connection with

any proceedings to be brought otherwise than under a

customs enactment.

(3) Where, by virtue of subsection (2), anything seized or detained

by a police officer is not delivered up to the Comptroller within

7 days, notice in writing of the seizure or detention, containing

full details of the thing seized or detained, shall be given to the

Comptroller, and any officer shall be permitted to examine and

take account of that thing at any time while it remains in the

custody of the police.

(4) Schedule 4 has effect in relation to appeals against the seizure

of anything seized as liable to forfeiture under any customs

enactment, and for proceedings for the condemnation as

forfeited of that thing.

(5) Although something seized as liable to forfeiture has not been

condemned as forfeited, or considered to have been condemned

as forfeited, the Comptroller may at any time if he or she sees

fit—

(a) deliver it up to any claimant upon the claimant paying to

the Comptroller such sum as the Comptroller thinks

proper, being a sum not exceeding that which in the

Comptroller’s opinion represents the value of the thing,

including any duty chargeable thereon which has not been

paid; or

(b) if the thing seized is a living creature or is in the

Comptroller’s opinion of a perishable nature, sell or

destroy it.

(6) The restoration, sale or destruction under subsection (5) of

anything seized as liable to forfeiture is without prejudice to

any right of appeal against its seizure.

131. FORFEITURE OF VESSELS ETC., USED IN CONNECTION WITH GOODS LIABLE TO FORFEITURE

(1) Where anything becomes liable to forfeiture under any customs

enactment—

(a) any vessel, aircraft, vehicle, animal, container (including

baggage) or any other thing which has been used for the

carriage, handling, deposit or concealment of the thing so

liable to forfeiture, either at the time when it was so liable or

for the purposes of the commission of the offence for which

it later became so liable; and

(b) any other thing mixed, packed or found with the thing so

liable,

is also liable to forfeiture.

(2) Where—

(a) any vessel is or has been within the territorial sea;

(b) any aircraft is or has been at any place whether on land or

water in Saint Lucia; or

(c) any vehicle is or has been within the limits of any

customs port, approved wharf, customs airport or other

customs area,

while constructed, adapted, altered or fitted in any manner for

the purpose of concealing goods, that vessel, aircraft or vehicle

is liable to forfeiture.

(3) If, at any time while a vessel is within the territorial sea, any

part of its cargo is thrown overboard or is stoved or destroyed to

prevent seizure, that vessel is liable to forfeiture.

(4) Where any cargo, has been imported into Saint Lucia upon any

vessel or aircraft and any part of that cargo is afterwards found

to be missing then, if the master of the vessel or the commander

of the aircraft is unable to account for that missing cargo to the

satisfaction of the Comptroller, that vessel or aircraft is liable to

forfeiture.

(5) Where any vessel, aircraft, vehicle or animal has become liable

to forfeiture, all tackle, apparel or furniture belonging to it is

also liable to forfeiture.

132. SPECIAL PROVISIONS AS TO FORFEITURE OF LARGER VESSELS

(1) Despite any other provision of any customs enactment, a vessel

of 250 or more tons burden is not liable to forfeiture unless—

(a) the offence in respect of or in connection, with which the

forfeiture is claimed—

(i) was substantially the object of the voyage during

which the offence was committed, or

(ii) was committed while the vessel was under chase

after refusing to stop when required to do so;

(b) the vessel was constructed, adapted, altered or fitted in

any manner solely for the purpose of concealing goods; or

(c) subsection (3) applies.

(2) Where any vessel of 250 or more tons burden would, but for

subsection (1), be liable to forfeiture for or in connection with

an offence under any customs enactment and, in the opinion of

the Comptroller, a responsible officer of the vessel is implicated

by his or her own act or by neglect in that offence, the

Comptroller has the power to impose a penalty on that vessel in

any sum not exceeding $5,000 or treble the value of the goods

liable to forfeiture and until that penalty is paid, he or she may

withhold clearance of that vessel.

(3) Where any vessel is liable to a penalty under subsection (2), but

the Comptroller is not satisfied that such a penalty is adequate

in relation to the offence committed, the Comptroller may take

proceedings under Schedule 4 for the condemnation as forfeited

of that vessel in any sum not exceeding $10,000 or treble the

value of the goods liable to be condemned, as the court may

think fit.

(4) Where condemnation proceedings are taken under subsection

(3), the Comptroller may require such sum as he or she sees fit,

not exceeding $10,000 or treble the value of the goods

condemned to be deposited with him or her to await his or her

final decision or, as the case may be, the decision of the court,

and until that sum is deposited, he or she may withhold

clearance of that vessel.

(5) A claim shall not lie against the Comptroller for damages in

respect of the payment of any deposit or the detention of any

vessel under this section.

(6) The exemption from forfeiture of any vessel under this section

does not affect the liability to forfeiture of any goods carried on

board.

(7) For the purposes of this section—

(a) ―responsible officer‖, in relation to any vessel, means the

master, mate or engineer of the vessel, and in the case of a

vessel carrying a passenger certificate, the purser or chief

steward, and, in the case of a vessel manned wholly or

partly by Asiatic seamen, the serang or other leading

Asiatic officer of the vessel; and

(b) without prejudice to any other grounds upon which a

responsible officer of any vessel may be held to be

implicated by neglect, he or she may be so liable if goods

not owned by any member of the crew are discovered in

any place under that officer’s supervision in which they

could not reasonably have been put if he or she had

exercised proper care at the time of the loading of the

vessel or subsequently.

133. PROTECTION OF OFFICERS SEIZING OR DETAINING GOODS

(1) Where, in any proceedings for the condemnation of anything

seized as liable to forfeiture under any customs enactment,

judgment is given for the claimant, the court may, if it sees fit,

certify that there were reasonable grounds for the seizure.

(2) Where any proceedings are brought against the Government or

the Comptroller on account of the seizure or detention of

anything as liable to forfeiture, and judgment is given for the

plaintiff or prosecutor, then if either—

(a) a certificate relating to the seizure has been granted under

subsection (1); or

(b) the court is satisfied that there were reasonable grounds

for seizing or detaining that thing,

the plaintiff or prosecutor shall not be entitled to recover any

damages or costs.

(3) Subsection (2) shall not affect any right of any person for the

return of the thing seized or detained or to compensation in

respect of any damage to the thing or in respect of the

destruction of it.

(4) Any certificate under subsection (1) may be proved by the

production of either the original certificate or a certified copy of

it, purporting to be signed by an officer of the court by which it

was granted.

134. SALE OF GOODS CONDEMNED AS FORFEITED

(1) Anything condemned as forfeited by virtue of Schedule 4, or

considered to have been condemned as forfeited by that

Schedule, shall, unless a prohibited or restricted article be sold

by public auction.

(2) Any auction under this section shall be advertised in the

Gazette and in a newspaper in circulation in Saint Lucia, not

less than 7 days before it is due to take place.

(3) The Comptroller shall appoint a person, who may be an officer,

to act as auctioneer at an auction under this section.

(4) The following persons shall not be permitted to bid for anything

at an auction under this section—

(a) an officer;

(b) any person having or having had any interest in the thing

being auctioned,

and any person who makes a bid in contravention of this

subsection commits an offence and is liable on summary

conviction to a fine of $5,000.

(5) All monies arising from the sale of any thing at auction under

this section shall be used to pay—

(a) firstly, any duty payable on that thing;

(b) secondly, all the charges of and incidental to the sale,

warehousing and carriage of that thing; and

(c) lastly, all the charges of and incidental to the seizure of that

thing and any proceedings for the condemnation of the

thing,

and any residue shall be paid by the Comptroller into the

Consolidated Fund, subject to such disposition to or among the

person making or aiding in, or in any manner contributing

towards the seizure as the Comptroller may direct.

(6) Any thing not sold at an auction under this section, and all

prohibited or restricted goods condemned or deemed to be

condemned as forfeited, shall be destroyed or otherwise

disposed of as the Comptroller may direct.

(7) This section does not prevent the Comptroller from authorising

the withholding from sale of any thing condemned or deemed to

be condemned as forfeited, and its use by an officer, where such

retention and use would assist that officer in the performance of

his or her duty.

135. SALE OF GOODS NOT CONDEMNED AS FORFEITED

(1) Where any thing, not being a thing condemned or deemed to be

condemned as forfeited, may by virtue of any customs

enactment be sold, it shall, unless it is of a perishable nature, be

offered for sale at a public auction.

(2) Any auction under this section shall be advertised in the

Gazette and in a newspaper circulated in Saint Lucia, not less

than 7 days before it is due to take place.

(3) The Comptroller shall appoint a person, who may be an officer,

to act as auctioneer at any auction under this section.

(4) All monies arising from the sale of any thing at an auction

under this section shall be used to pay—

(a) firstly, any duty payable on that thing; and

(b) secondly, all the charges of and incidental to the sale,

warehousing and carriage of that thing,

and any residue shall, if application is made within 6 months of

the sale, be paid over to any person who satisfies the

Comptroller that he or she was the owner of that thing at the

time of its sale.

(5) The Comptroller shall offer for sale anything which is of a

perishable nature in the manner which appears to him or her,

bearing in mind its nature, most likely to realise the largest sum.

(6) Anything which cannot be sold at any auction under this section

or by the Comptroller under subsection (5) shall be destroyed or

otherwise disposed of as the Comptroller may direct.

(7) The provisions of this section apply to the sale of any vessel or

aircraft which may be sold by virtue of section 134 except that

the sum ordered to be paid by that section is satisfied out of the

monies arising from the sale before any amount is repaid to the

person who was the owner of the vessel or aircraft.

(8) Any sale by auction under this section may take place at the

same time and place as a sale under section 134.

PART 12 DETERMINATION OF DISPUTES

136. APPEAL TO THE COMPTROLLER

(1) Where any amount of duty demanded by an officer is disputed

by the person required to pay that amount, that person shall pay

that amount but then may, at any time before the expiration of 3

months from the date of payment, require the Comptroller, by a

notice in writing under this subsection, to reconsider the amount

of duty demanded.

(2) A notice under subsection (1) shall state the grounds for

disputing the amount of duty demanded.

(3) The Comptroller, after reconsidering the amount demanded and

taking into account the grounds contained in the notice, may

increase, decrease or confirm that amount, and shall notify the

person who paid the amount demanded of his or her decision.

137. CUSTOMS APPEAL COMMISSIONERS

(1) The Minister shall appoint by notice in the Gazette such

persons as he or she thinks fit to be Customs Appeal

Commissioners (in this Part referred to as ―Commissioners‖).

(2) The Minister shall appoint one of the Commissioners to be

chairperson and another to be deputy chairperson, and any

hearing of the Commissioners shall be before either the

chairperson or the deputy chairperson and 2 other

Commissioners.

(3) The Minister shall appoint a Secretary to the Commissioners

and any notice or correspondence, other than decisions of the

Commissioners themselves, may be issued and signed by or on

behalf of the Secretary.

(4) Every decision of the Commissioners shall be given under the

signature of the chairperson presiding at that hearing.

(5) At any hearing of the Commissioners, in the event of a division

of opinion, the decision of the majority shall prevail.

(6) At any hearing of the Commissioners, they shall have—

(a) power to summon to attend that hearing any person who

in their opinion is or might be able to give evidence

relevant to the matter before that hearing;

(b) power, where any person is summoned to attend a hearing

or is voluntarily at that hearing, to examine that person on

oath or otherwise;

(c) power to require any person to produce any books or

other documents which are in his or her custody or under

his or her control and which they consider may contain

evidence relevant to the matter before the hearing;

(d) all powers of a magistrate’s court with respect to the

enforcement of attendance of witnesses, the hearing of

evidence on oath and punishment for contempt;

(e) power to admit or reject any evidence adduced, although

that evidence would or would not be admissible in any

court;

(f) power to postpone or adjourn that hearing; and

(g) a duty to determine the procedure to be followed at that

hearing.

138. APPEAL TO THE CUSTOMS APPEAL COMMISSIONERS

(1) Any person notified of a decision under section 136 (hereinafter

in this Part referred to as ―the appellant‖) may, subject to

subsection (2), appeal against that decision to the

Commissioners by serving a notice of appeal on the Secretary

to the Commissioners and the Comptroller within 30 days of the

notification or such longer period as the Commissioners may

permit.

(2) An appeal shall not be made under subsection (1), unless the

amount notified as the duty due by the decision of the

Comptroller is paid.

(3) A notice of appeal under subsection (1) shall be in writing and

must state—

(a) the date of the decision of the Comptroller which is

appealed against;

(b) the name and address of the person to whom the decision

appealed against was sent;

(c) the amount of duty in dispute; and

(d) the grounds for claiming that the amount of duty in

dispute is not due and payable.

(4) At least 30 days or such shorter time as the parties may agree

before the date fixed for the hearing of an appeal, the Secretary

to the Commissioners shall, by notice in writing, advise the

Comptroller and the appellant of the time at which, the date on

which, and the place where the appeal is set down for hearing.

(5) The hearing of any appeal under subsection (1) shall be in

public unless the chairperson presiding at that hearing shall

otherwise direct.

(6) At any hearing of appeal under subsection (1)—

(a) the Comptroller and the appellant are entitled to appear in

person or by a representative;

(b) the burden of proof on any matter shall lie with the

appellant; and

(c) the Comptroller and the appellant shall bear their own

costs unless the Commissioners, for special cause,

otherwise direct.

(7) On the hearing of an appeal, the Commissioners may increase,

decrease or confirm the amount of duty due and shall notify the

Comptroller and the appellant of their decision.

(8) Any decision of the Commissioners under this section shall be

published, except that where a direction has been given under

subsection (5) that the hearing of the appeal shall be in private,

such details of the decision shall be omitted as the chairperson

considers necessary to preserve the privacy that the private

hearing was considered necessary to protect.

139. RIGHT OF FURTHER APPEAL

(1) The Comptroller or the appellant may appeal to the High Court

against any decision of the Commissioners which involves a

question of law, including a question of mixed fact and law.

(2) The Comptroller or the appellant may appeal to the Court of

Appeal against any decision of the High Court, being a decision

on an appeal from the Commissioners, which involves a

question of law, including a question of mixed fact and law.

(3) On an appeal to the High Court or the Court of Appeal under

this section, that court shall have the power to—

(a) increase, decrease or confirm the amount of duty due;

(b) make any such other order as it thinks fit; and

(c) make such order as to costs as it thinks fit.

140. PAYMENT OF DUTY AFTER APPEAL

(1) Subject to subsection (2), where a decision of the

Commissioners, the High Court or the Court of Appeal on an

appeal under this Part is—

(a) that the amount of duty due should be increased, the

appellant shall pay the amount of the increase to the

Comptroller; and

(b) that the amount of duty should be decreased, the

Comptroller shall pay the amount of the decrease to the

appellant,

within 30 days of the decision.

(2) Where the decision referred to in subsection (1) is that of the

Commissioners or the High Court, no amount is payable if,

within the 30 day time limit provided by that subsection, an

appeal against that decision is lodged with the High Court or the

Court of Appeal, as the case may be.

PART 13 MISCELLANEOUS

141. POWER TO MAKE REGULATIONS

Without prejudice to any other power enabling the Minister to make

regulations the Minister may make such regulations as he or she

considers necessary in relation to any assigned matter and such

regulations may provide for the Comptroller to give directions, the

imposition of a fine or penalty not exceeding $5,000 and for the

forfeiture of any goods, vessel or aircraft.

142. AMENDMENT OF SCHEDULES

The Minister may by order made by statutory instrument amend the

Schedules.

143. SAVINGS OF REGULATIONS

The Customs Regulations and Orders made under the Customs Act,

1967 are considered to be made under this Act and are to be

construed with the necessary modifications for the purpose of giving

necessary effect thereto until they are varied or revoked by

regulations and orders made under this Act.

SCHEDULE 1

(Sections 28(2) and 53)

GOODS NOT PERMITTED TO BE WAREHOUSED ON

IMPORTATION

Aircraft

Animals, living

Arms, Ammunition and Explosives

Asphalt, all kinds including pitch and tar

Bottles, empty in bags

Bricks and tiles

Cattle and other animal foods (other than in tins packed in cases)

Cement and cement products

Cheese

Chemicals

Film, cinematographic

Fireworks

Fish (other than in tins packed in cases)

Fruit and nuts (other than in cases)

Grain, flour, pulse and preparations thereof (other than in tins packed in

cases)

Hay and chaff

Manures

Matches

Meats (other than in tins packed in cases)

Metals

Molasses

Nuts and kernels, other than food

Oil—

edible

fuel

other kinds, including essential, medicinal and perfumed oils

Salt

Seeds for expressing oil therefrom

Ships, boats, and launches

Starch

Stones and slates

Sugar, (unless packed in tins or cases)

Vegetables (other than in tins packed in cases)

Wood and timber—

lumber

shingles

shooks, staves and headings.

Any goods which in the opinion of the Comptroller are likely to cause

damage to other goods shall not be stored in the same warehouse.

SCHEDULE 2

(Section 78(1))

VALUE OF IMPORTED GOODS

1.

(1) In this Schedule—

(a) customs value of imported goods means the value

of goods for the purposes of levying ad valorem

duties of customs on imported goods;

(b) goods of the same class or kind means goods which

fall within a group or range of goods produced by a

particular industry or industry sector, and includes

identical or similar goods;

(c) identical goods means goods produced in the same

country which are the same in all respects,

including physical characteristics, quality and

reputation. Minor differences in appearance shall

not preclude goods otherwise conforming to the

definition from being regarded as identical;

(d) identical goods and similar goods, as the case may

be, do not include goods which incorporate or

reflect engineering, development, artwork, design

work, and plans and sketches for which no

adjustment has been made under paragraph

8(1)(b)(iv) because such elements were undertaken

in Saint Lucia;

(e) produced includes grown, manufactured and mined;

(f) similar goods means goods produced in the same

country which, although not alike in all respects,

have like characteristics and like component

materials which enable them to perform the same

functions and to be commercially interchangeable.

The quality of the goods, their reputation and the

existence of a trademark are among the factors to be

considered in determining whether goods are

similar.

(2) For the purpose of this Schedule—

(a) persons are considered to be related only if—

(i) they are officers or directors of one another’s

business,

(ii) they are legally recognised partners in

business,

(iii) they are employer and employee,

(iv) any person directly or indirectly owns,

controls or holds 5% or more of the

outstanding voting stock or shares of both of

them,

(v) one of them directly or indirectly controls the

other,

(vi) both of them are directly or indirectly

controlled by a third person,

(vii) together they directly or indirectly control a

third person, or

(viii) they are members of the same family;

(b) one person is considered to control another when the

former is legally or operationally in a position to exercise

restraint or direction over the latter;

(c) persons who are associated in business with one another

in that one is the sole agent, sole distributor or sole

concessionaire, however described, of the other shall be

deemed to be related only if they fall within the criteria of

subparagraph 2(a);

(d) the term person means a natural or legal person;

(e) an event is considered to occur about the same time as

another event if the first event occurs on the same day as

the other event or within the 45 days immediately before

or the 45 days immediately after, the day on which the

other event occurs.

2.

(1) The customs value of imported goods shall be determined

under paragraph 3 whenever the conditions prescribed

therein are fulfilled.

(2) Where such value cannot be determined under paragraph

3, it shall be determined by proceeding sequentially

through paragraphs 4 to 7, inclusive, to the first such

paragraph under which it can be determined, subject to

the provision that, where the importer requests it and the

Comptroller agrees, the order of application of paragraphs

6 and 7 shall be reversed.

(3) Except as provided for in subparagraph (2), it is only

when the customs value of imported goods cannot be

determined under a particular paragraph that the

provisions of the next paragraph in the sequence

established by subparagraph (2) can be applied.

(4) Where the customs value of imported goods cannot be

determined under paragraphs 3 to 7, inclusive, it shall—

(a) be determined using reasonable means consistent

with the principles and general provisions of this

Schedule;

(b) to the greatest extent possible, be based on

previously determined customs values; and

(c) make use of the methods of valuation laid down in

paragraphs 3 to 7, inclusive, using, where

necessary, reasonable flexibility in their application.

(5) Customs value shall not be determined under

subparagraph (4) on the basis of—

(a) the selling price in Saint Lucia of goods produced in

Saint Lucia;

(b) a system which provides for the acceptance for

customs purposes of the higher of 2 alternative

values;

(c) the price of goods on the domestic market of the

country of exportation;

(d) the cost of production, other than computed values

which have been determined for identical or similar

goods in accordance with paragraph 7;

(e) the price of the goods for export to a country other

than Saint Lucia;

(f) minimum customs values; or

(g) arbitrary or fictitious values.

3.

(1) The customs value of imported goods determined under

this paragraph shall be the transaction value, that is, the

price actually paid or payable for the goods when sold for

export to Saint Lucia, adjusted in accordance with

paragraph 8, and in appropriate cases paragraph 9,

provided—

(a) that there are no restrictions as to the disposition or

use of the goods by the buyer, other than restrictions

which—

(i) are imposed or required by law or by the

public authorities in Saint Lucia,

(ii) limit the geographical area in which the goods

may be resold, or

(iii) do not substantially affect the value of the

goods;

(b) that the sale or price is not subject to some

condition or consideration for which a value cannot

be determined with respect to the goods being

valued;

(c) that no part of the proceeds of any subsequent

resale, disposal or use of the goods by the buyer

will accrue directly or indirectly to the seller, unless

an appropriate adjustment can be made in

accordance with paragraph 8; and

(d) that the buyer and seller are not related, or, where

the buyer and seller are related, that the transaction

value is acceptable for customs purposes under

subparagraph (2).

(2)

(a) In determining whether the transaction value is

acceptable for the purposes of subparagraph (1), the

fact that the buyer and the seller are related within

the meaning of paragraph 1 shall not in itself be

grounds for regarding the transaction value as

unacceptable. Where necessary, the circumstances

surrounding the sale shall be examined and the

transaction value shall be accepted if the

relationship did not influence the price. If, in the

light of information provided by the importer or

otherwise the Comptroller has grounds for

considering that the relationship influenced the

price, he or she shall communicate the grounds to

the importer who shall be given a reasonable

opportunity to respond;

(b) In a sale between related persons, the transaction

value shall be accepted and the goods valued in

accordance with subparagraph (1) whenever the

importer demonstrates that such value closely

approximates to one of the following occurring at or

about the same time—

(i) the transaction value in sales, between buyers

and sellers who are not related in any

particular case, of identical or similar goods

for export to Saint Lucia,

(ii) the customs value of identical or similar

goods, as determined under paragraph 6,

(iii) the customs value of identical or similar

goods, as determined under paragraph 7;

In applying the foregoing texts, due account shall be

taken of demonstrated differences in commercial

levels, quantity levels, the elements enumerated in

paragraph 8 and costs incurred by the seller in sales

in which he or she and the buyer are not related that

are not incurred by the seller in sales in which he or

she and the buyer are related;

(c) The tests set out in subparagraph 2(b) shall be used

at the initiative of the importer and only for

comparison purposes. Substitute values may not be

established under that subparagraph.

(3)

(a) The price actually paid or payable is the total

payment made or to be made by the buyer to or for

the benefit of the seller for the imported goods.

Payments may be made directly or indirectly, need

not necessarily take the form of a transfer of money,

and shall include—

(i) all payments made or to be made as a

condition of sale of the imported goods by

the buyer to the seller or by the buyer to a

third party to satisfy an obligation of the

seller, and

(ii) any settlement by the buyer, whether in

whole or in part, of a debt owed by the

seller;

(b) Activities, including marketing activities,

undertaken by the buyer on his or her own account,

other than those for which an adjustment is

provided in paragraph 8, are not considered to be an

indirect payment to the seller, even though they

might be regarded as of benefit to the seller or have

been undertaken by agreement with the seller, and

their cost shall not be added to the price actually

paid or payable in determining the customs value of

imported goods.

(4) The customs value of imported goods shall not include

the following charges or costs, if they are distinguished

from the price actually paid or payable for the imported

goods—

(a) charges for construction, erection, assembly,

maintenance or technical assistance, undertaken

after importation on imported goods such as

industrial plant, machinery or equipment;

(b) customs duties and other taxes payable in Saint

Lucia by reason of the importation or sale of the

goods;

(c) the cost of transport after importation.

(5) The fact that goods which are the subject of sale are

entered for home use within Saint Lucia shall be regarded

as adequate indication that they were sold for export to

Saint Lucia. This indication shall also apply where

successive sales of goods have taken place before

valuation. Where such successive sales have taken place

each price resulting from them may be used as a basis for

valuation.

4.

(1)

(a) The customs value of imported goods determined

under this paragraph shall be the transaction value

of identical goods sold for export to Saint Lucia and

exported at or about the same time as the goods

being valued;

(b) In applying this paragraph, the transaction value of

identical goods in a sale at the same commercial

level and in substantially the same quantity as the

goods being valued shall be used to determine the

customs value. Where no such sale is found, the

transaction value of identical goods sold at a

different commercial level or in different quantities,

adjusted to take account of differences attributable

to commercial level or to quantity, shall be used, if

such adjustments can be made on the basis of

demonstrated evidence which clearly establishes the

reasonableness and accuracy of the adjustment,

whether the adjustment leads to an increase or a

decrease in value.

(2) Where the costs and charges referred to in paragraph

8(1)(e) are included in the transaction value, an

adjustment shall be made to take account of significant

differences in such costs and charges between the

imported goods and the identical goods in question

arising from differences in distances and modes of

transport.

(3) In applying this paragraph—

(a) if more than one transaction value of identical

goods is found, the lowest such value shall be used

to determine the customs value of the imported

goods;

(b) a transaction value for goods produced by a

different person shall be taken into account only

when no transaction value can be found under

subparagraph (1) for identical goods produced by

the same person as the goods being valued; and

(c) a condition for adjustment because of different

commercial levels or different quantities shall be

that such adjustment shall be made only on the basis

of demonstrated evidence that clearly establishes

the reasonableness and accuracy of the adjustment.

(4) For the purposes of this paragraph, the transaction value

of identical imported goods means a customs value

previously determined under paragraph 3, adjusted as

provided for in subparagraphs (1)(b) and (2) of this

paragraph.

5.

(1)

(a) The customs value of imported goods determined

under this paragraph shall be the transaction value

of similar goods sold for export to Saint Lucia and

exported at or about the same time as the goods

being valued.

(b) In applying this paragraph, the transaction value of

similar goods in a sale at the same commercial level

and in substantially the same quantity as the goods

being valued shall be used to determine the customs

value. Where no such sale is found, the transaction

value of similar goods sold at a different

commercial level or in different quantities, adjusted

to take account of differences attributable to

commercial level or to quantity, shall be used, if

such adjustments can be made on the basis of

demonstrated evidence which clearly establishes the

reasonableness and accuracy of the adjustment,

whether the adjustments lead to an increase or a

decrease in value.

(2) Where the costs and charges referred to in paragraph

8(1)(e) are included in the transaction value, an

adjustment shall be made to take account of significant

differences in such costs and charges between the

imported goods and the similar goods in question arising

from differences in distances and modes of transport.

(3) In applying this paragraph—

(a) if more than one transaction value of similar goods

is found, the lowest such value shall be used to

determine the customs value of the imported goods;

(b) a transaction value for goods produced by a

different person shall be taken into account only

when no transaction value can be found under

subparagraph (1) for similar goods produced by the

same person as the goods being valued;

(c) a condition for adjustment because of different

commercial levels or different quantities shall be

that such adjustment shall be made only on the basis

of demonstrated evidence that clearly establishes

the reasonableness and accuracy of the adjustment.

(4) For the purposes of this paragraph, the transaction value

of similar imported goods means a customs value

previously determined under paragraph 3, adjusted as

provided for in subparagraphs (1)(b) and 2 of this

paragraph.

6.

(1)

(a) If the imported goods or identical or similar

imported goods are sold in Saint Lucia in the

condition as imported, the customs value of the

imported goods, determined under this paragraph,

shall be based on the unit price at which the

imported goods or identical or similar imported

goods are sold in the greatest aggregate quantity, at

or about the time of the importation of the goods

being valued, to persons who are not related to the

persons from whom they buy such goods, subject to

deductions for the following—

(i) either the commissions usually paid or agreed to

be paid or the additions usually made for profit

and general expenses (including the direct and

indirect costs of marketing the goods in

question) in connection with sales in Saint Lucia

of imported goods of the same class or kind,

(ii) the usual costs of transport and insurance and

associated costs incurred within Saint Lucia,

and

(iii) the customs duties and other taxes payable in

Saint Lucia by reason of the importation or sale

of the goods;

(b) if neither the imported goods nor identical nor

similar imported goods are sold or about the time of

importation of the goods being valued, the customs

value of imported goods determined under this

paragraph shall, subject otherwise to the provisions

of subparagraph (1)(a), be based on the unit price at

which the imported goods or identical or similar

imported goods are sold in Saint Lucia in the

condition as imported at the earliest date after the

importation of goods being valued but before the

expiration of 90 days after such importation.

(2) If neither the imported goods nor identical nor similar

imported goods are sold in Saint Lucia in the condition as

imported, then, if the Comptroller so decides, the customs

value shall be based on the unit price at which the

imported goods, after further processing, are sold in the

greatest aggregate quantity to persons in Saint Lucia who

are not related to the persons from whom they buy such

goods, due allowance being made for the value added by

such processing and the deductions provided for in

subparagraph (1)(a). Where this method of valuation is

used, deductions made for the value added by further

processing shall be based on objective and quantifiable

data relating to the cost of such work. Accepted industry

formulas, recipes, methods of construction and other

industry practices shall form the basis of the calculations.

(3) In this paragraph, the unit price at which imported goods

or identical or similar imported goods are sold in the

greatest aggregate quantity is the price at which the

greatest number of units is sold in sales to persons who

are not related to the persons from whom they buy such

goods at the first commercial level after importation at

which such sales take place.

(4) Any sale in Saint Lucia to a person who supplies directly

or indirectly free of charge or at reduced cost for use in

connection with the production and sale for export of the

imported goods any of the elements specified in

paragraph 8(1)(b), shall not be taken into account in

establishing the unit price for the purposes of this

paragraph.

(5) For the purposes of subparagraph (1)(a)(i)—

(a) profit and general expenses shall be taken as a

whole. The figure for the purposes of this deduction

shall be determined on the basis of information

supplied by or on behalf of the importer unless his

or her figures are inconsistent with those obtaining

in sales of imported goods of the same class or kind.

Where the importer’s figures are inconsistent with

such figures, the amount for profit and general

expenses may be based upon relevant information

other than that supplied by or on behalf of the

importer;

(b) in determining either the commission or the

additions usually made for profit and general

expenses, the question whether certain goods are of

the same class or kind as other goods shall be

determined on a case-by-case basis by reference to

the circumstances involved. In doing this, sales for

which the necessary information can be provided of

the narrowest group or range of imported goods of

the same class or kind as the goods being valued

should be examined; and

(c) goods of the same class or kind includes goods

imported from the same country as the goods being

valued as well as goods imported from other

countries.

(6) For the purposes of subparagraph (1)(b), the earliest date

shall be the date by which sales of the imported goods or

of identical or similar imported goods are made in

sufficient quantity to establish the unit price.

7.

(1) The customs value of imported goods determined under

this paragraph shall be based on a computed value which

shall consist of the sum of—

(a) the cost or value of materials and fabrication or

other processing employed in producing the

imported goods;

(b) an amount for profit and general expenses equal to

that usually reflected in sales of goods of the same

class or kind as the goods being valued which are

made by producers in the country of exportation for

export to Saint Lucia; and

(c) the cost or value of the items referred to in

paragraph 8(1)(e).

(2) The cost or value of materials and fabrication referred to

in subparagraph (1)(a) above shall include the cost of

elements specified in paragraph 8(1)(a)(ii) and

8(1)(a)(iii). It shall also include the value, duly

apportioned, of any element specified in paragraph

8(1)(b) which has been supplied directly or indirectly by

the buyer for use in connection with the production of the

imported goods. The value of the elements specified in

paragraph 8(1)(b)(iv) which are undertaken in Saint Lucia

shall be included only to the extent that such elements are

charged to the producer. No cost or value of an element

referred to in this subparagraph shall be countered more

than once in determining the computed value.

(3) The cost or value referred to in subparagraph (1)(a) shall

be determined on the basis of information relating to the

production of the goods being valued supplied by or on

behalf of the producer. It shall be based upon the

commercial accounts of the producer, if these accounts

are consistent with the generally accepted accounting

principle applied in the country where the goods are

produced.

(4) For the purpose of subparagraph (1)(b)—

(a) the amount for profit and general expenses shall be

taken as a whole and shall be determined on the

basis of information supplied by or on behalf of the

producer unless his or her figures are inconsistent

with those usually reflected in sales of goods of the

same class or kind as the goods being valued which

are made by producers in the country of exportation

for export to Saint Lucia;

(b) if the producer’s own figures for profit and general

expenses are not consistent with those usually

reflected in sales of the goods of the same class or

kind referred to in subparagraph (4)(a) the amount

for profit and general expenses may be based upon

relevant information other than that supplied by or

on behalf of the producer of the goods;

(c) goods of the same class or kind means goods

imported from the same country as the goods being

valued;

(d) whether goods are of the same class or kind as other

goods shall be determined on a case-by-case basis

with reference to the circumstances involved. In

doing this, sales for export to Saint Lucia of the

narrowest group or range of goods of the same class

or kind as the goods being valued for which the

necessary information can be provided should be

examined;

(e) the general expenses referred to cover the direct and

indirect cost of producing and selling the goods for

export which are not included under subparagraph

(1)(a).

8.

(1) In determining the customs value under paragraph 3,

there shall be added to the price actually paid or payable

for the imported goods—

(a) the following, to the extent that they are incurred by

the buyer but are not included in the price actually

paid or payable for the goods—

(i) commission and brokerage, except buying

commissions,

(ii) the cost of containers which are treated as

being one for customs purposes with the goods

in question,

(iii) the cost of packing, whether for labour or

materials;

(b) the value, apportioned as appropriate, of the

following goods and services where supplied

directly or indirectly by the buyer free of charge or

at reduced cost for use in connection with the

production and sale for export of the imported

goods, to the extent that such value has not been

included in the price actually paid or payable—

(i) materials, components, parts and similar items

incorporated in the imported goods,

(ii) tools, dyes, moulds and similar items used in

the production of the imported goods,

(iii) materials consumed in the production of the

imported goods,

(iv) engineering, development, artwork, design

work, and plans and sketches undertaken

elsewhere than in Saint Lucia and necessary

for the production of the imported goods;

(c) royalties and licence fees, which among other

things, may include payments in respect of patents,

trademarks and copyrights, related to the goods

being valued that the buyer must pay either directly

or indirectly, as a condition of sale of the goods

being valued, to the extent that such royalties and

fees are not included in the price actually paid or

payable;

(d) the value of any part of the proceeds of any

subsequent resale, disposal or use of the imported

goods that accrues directly or indirectly to the

seller;

(e)

(i) the cost of transport of the imported goods to

the port or place of importation,

(ii) loading and handling charges associated with

the transport of the imported goods to the port

or place of importation, and

(iii) the cost of insurance.

(2) Additions shall not be made to the price actually paid or

payable in determining the customs value except as

provided in this paragraph.

(3) Additions to the price actually paid or payable shall be

made under this paragraph only on the basis of objective

and quantifiable data; and if such do not exist a

transaction value shall not be determined under the

provisions of paragraph 3.

(4) In this paragraph, the term buying commissions means

fees paid by an importer to his or her agent for the service

of representing him or her abroad in the purchase of the

goods being valued.

(5) Despite subparagraph (1)(c) of this paragraph—

(a) charges for the right to reproduce the imported

goods in Saint Lucia shall not be added to the price

actually paid or payable for the imported goods in

determining the customs value; and

(b) payments made by the buyer for the right to

distribute or re-sell the imported goods shall not be

added to the price actually paid or payable for the

imported goods if such payments are not a condition

of the sale for export to Saint Lucia of the goods.

9.

(1) Charges for interest under a financing arrangement

entered into by the buyer and related to the purchase of

imported goods shall not be included in the customs value

determined under paragraph 3 if—

(a) the charges are distinguished from the price actually

paid or payable for the goods;

(b) the financing arrangement has been made in

writing;

(c) where required by the Comptroller, the buyer can

demonstrate that—

(i) such goods are actually sold at the price

declared as the price actually paid or payable,

and

(ii) the claimed rate of interest does not exceed the

level for such transactions prevailing in the

country where, and at the time when, the

finance was provided.

(2) The provisions of subparagraph (1) shall apply regardless of

whether the finance is provided by the seller, a bank or another

person; and it shall also apply, with the necessary

modifications, where customs value is determined under a

method other than the transaction value.

SCHEDULE 3

(Section 84(1))

PROHIBITIONS AND RESTRICTIONS

PART 1 PROHIBITED IMPORTS

1. Base or counterfeit coin of any country.

2. Coin legally current in the State or any money purporting to be

such, not being of the established standard in weight and

fineness.

3. Articles of food intended for human consumption declared by

the competent public health authority to be unfit for such

purpose.

4. Indecent or obscene prints, paintings, photographs, books,

cards, lithographic or other engravings, phonograph records,

videos or any other indecent articles or matter.

5. Matches which contain white or yellow phosphorus.

6. Prepared opium and pipes or other utensils for use in

connection with the smoking of opium or other narcotic drugs.

7. Preparations of opium or other narcotic drugs for smoking.

8. Any pistol or other apparatus in the form of a stylographic pen

or pencil capable of firing any kind of shot or cartridge

whatsoever therefrom; and any cartridges containing tear gas.

9. Fictitious stamps and any die, plate, instrument or materials

capable of making any such stamps.

10. Condoms manufactured by MONKOK LATIX of South Korea.

11. Flick knives, switch knives and blades, night sticks, ratchet

knives and other similar knives with flying blades.

12. Shaving brushes made in or exported from Japan.

13. All publications, articles or other matter associated with black

magic, secret magic obeah, witchcraft or other magical arts and

occultism.

14. Goods the importation of which is prohibited by any other

enactment.

(Amended by S.I. 18/1995, 94/1998, 35/1999, 46/2000, 170/2000)

PART 2 RESTRICTED IMPORTS

1. Arms and ammunition except with the written permission of

the Commissioner of Police.

2. Explosives, except with the written permission of the

Commissioner of Police.

3. Handcuffs of any type except with the written permission of the

Commissioner of Police.

4. Radio and television transmitting equipment, including walkie

talkies except under licence of the Minister of Communications.

5. Cannabis sativa, including parts of the plant, cannabis indica,

choras, ganja or any preparation or mixture thereof, except

under licence of the Chief Medical Officer.

6. Other narcotic drugs and psychotropic substances including

controlled drugs except under licence of the Chief Medical

Officer.

7. Any goods whatsoever which bear a design in imitation of any

currency or bank notes or coin in common, use in the State or

elsewhere unless with the approval of the Comptroller.

8. Motor vehicles fitted with left hand driving control, that is to

say, having the steering wheel placed so as to be controlled

from the left hand side of the motor vehicle except under

special permit issued by Cabinet.

9. Tear gas and any ingredient which may produce what is

commonly known as tear gas or tear smoke except with the

written authority of the Minister.

10. Solid rubber tyres for attachment to any mechanically propelled

vehicles except on production of a certificate granted by the

Chief Engineer of the Ministry of Transport.

11. Spirits (not being liquors, cordials or perfumed spirits), beer

and wine unless specifically reported as such and unless

imported in glass or stone bottles properly packed in cases or in

demijohns each case or demijohn containing not less than one

gallon or if imported in casks or other vessels, such casks or

other vessels must be at least 9 gallons.

12. Tobacco, cigars, cigarillos and cigarettes, unless specifically

reported as such, and unless in whole and complete packages

each containing not less than 20 pounds net weight of tobacco,

cigars, cigarillos or cigarettes. However, less than 20 pounds

may be imported by parcel post.

13. (Deleted by S.I. 125/1999)

14. Extracts, essences, or other concentrations of tobacco or any

mixture of the same, tobacco stalk stripped from the leaf

whether manufactured or not, and tobacco stalks, flour, unless

such articles are mixed with ingredients which render them in

the opinion of the Comptroller unfit for industrial or

horticultural purposes.

15. Any goods whatsoever which bear the Coat of Arms or the Flag

of Saint Lucia or any facsimile, imitation or representation

thereof, except with the approval of the Minister.

16. All goods which if sold would be liable to forfeiture under the

Trademarks Act, 2001 and also all goods of foreign

manufacture bearing any name or trade mark or purporting to

be the name or trade mark of any manufacturer, dealer or trader

in the State, unless such trade name or trade mark is

accompanied by a definite indication of the country in which

the goods were made or produced.

17. Rare or threatened species of animals or plants, their products

and derivatives, whose international trade is regulated by the

Convention on International Trade in Endangered Species

(CITES) unless such goods are accompanied by the appropriate

permits signed by the CITES authorities in the country of

exportation or importation.

Such species include whales, elephants, flamingos, parrots,

turtles, tortoises, black coral, tree ferns and orchids.

Parts and derivatives include ivory necklaces, carvings and

rings, fur coats of protected species, turtle shell combs,

necklaces, bracelets and black coral jewellery.

18. Chain saws, except under licence from the Ministry of

Agriculture.

19. All goods imported for commercial purposes as distinct from

those meant for personal consumption unless the importer

produces to the Comptroller the exchange control permission

for the importation of the said goods.

20. Foreign currency exceeding the prescribed amount

unaccompanied by exchange control permission from the

country where the importer originated.

21. Goods the importation of which is regulated by any other

enactment except in accordance with such enactment.

22. Nightscope binoculars and similar night vision instruments or

apparatus of a kind generally used by the armed forces, para

military and other law enforcement agencies, except with the

written permission of the Comptroller of Customs.

23.

(1) A used motor vehicle—

(a) not exceeding 2 tonnes in gross weight and which is

more than 5 years old;

(b) exceeding 2 tonnes but not exceeding 3 tones in

gross weight and which is more than 8 years old, or

(c) exceeding 3 tonnes in gross weight and which is

more than 10 years old,

unless imported with the approval of Cabinet, or it is the

only motor vehicle imported by an approved person

within 3 months before or after taking up permanent

residence in Saint Lucia.

(2) For the purposes of subparagraph (1) an approved person

is—

(a) a non-national taking up lengthy employment

exceeding one year in Saint Lucia;

(b) a citizen of Saint Lucia by birth or decent, who—

(i) is 18 years old or more, and

(ii) has lived abroad continuously for a period

exceeding 2 years and is now taking up

permanent residence in Saint Lucia.

(c) a non-national who is—

(i) 18 years old or more, and

(ii) who was previously resident in Saint Lucia but

has lived abroad for a continuous period

exceeding 2 years and is returning to Saint

Lucia to take up permanent residence; or

(d) an alien spouse of a citizen of Saint Lucia if that

spouse has been living abroad and is taking up

permanent residence in Saint Lucia.

24. Except with the written permission of the Commissioner of

Police—

(a) articles of clothing made from any disruptive pattern

material used for the military uniform commonly called

the ―camouflage uniform‖ or any clothing resembling

such uniform; or

(b) a uniform or part of a uniform worn by any police,

military or paramilitary organisation of Saint Lucia or any

country, whether disbanded or not

(Amended by S.I. 65/1994,125/1999, 170/2000, 67/2001 and 172/2005)

PART 3 PROHIBITED EXPORTS

1. Goods the exportation of which is prohibited by any other

enactment.

RESTRICTED EXPORTS

1. Narcotic drugs and psychotropic substances except under

licence of the Chief Medical Officer.

2. Ginger and dry coconuts except under licence from the

Minister of Agriculture.

3. Any goods whatsoever which bear the Coat of Arms or the Flag

of Saint Lucia or any facsimile, imitation, or representation

thereof, except with the approval of the Minister.

4. Rare or threatened species of animals or plants, their products

and derivatives except such goods are accompanied by the

appropriate permits issued by the CITES authorities.

5. Foreign currency exceeding the prescribed amount

unaccompanied by exchange control permission.

6. Goods the exportation of which is regulated by any other

enactment except in accordance with such enactment.

(Amended by S.I. 18/1995)

SCHEDULE 4

(Section 130(4))

FORFEITURE

1.

(1) The Comptroller shall, except as provided by sub-

paragraph (2), give notice of the seizure of anything

seized as liable to forfeiture and of the grounds of that

seizure to any person who to his or her knowledge was

the owner of, or one of the owners of, that thing at the

time of its seizure.

(2) Notice shall not be required to be given under sub-

paragraph (1) if the seizure was made in the presence of—

(a) the person whose offence or suspected offence

occasioned the seizure;

(b) the owner or any of the owners of the thing seized

or any servant or agent of his or her; or

(c) in the case of anything seized in a vessel or aircraft,

the master or commander of that vessel or aircraft.

2. Notice under paragraph (1) shall be given in writing and is

considered to have been duly served on the person concerned—

(a) if delivered to him or her personally;

(b) if addressed to him or her and left or forwarded by post to

him or her at his or her usual or last known place of abode

or business, or in the case of a body corporate at its

registered or principal office; or

(c) where he or she has no address in Saint Lucia, or his or

her address is unknown, by publication of the notice of

seizure in the Gazette and in a newspaper circulated in

Saint Lucia.

3. Where any person, who was at the time of the seizure of

anything the owner or one of the owners of it, claims that it was

not liable to forfeiture, he or she shall, within one month of the

date of service of the notice of seizure or, where no such notice

was served, within one month of the date of seizure, give notice

of his or her claim in writing to the Comptroller at any customs

office.

4. Any notice under paragraph 3 shall specify the name and

address of the claimant and, in the case of a claimant who is

outside Saint Lucia, shall specify the name and address of a

solicitor in Saint Lucia who is authorised to accept service and

act on behalf of the claimant, and service upon a solicitor so

specified is considered to be proper service upon the claimant.

5. If, on the expiration of the relevant period under paragraph 3

for the giving of a notice of claim, no such notice has been

given to the Comptroller, or where such notice is given, that

notice does not comply with any requirement of paragraph 4,

the thing seized shall be deemed to have been duly condemned

as forfeited.

6. Where notice of claim in respect of anything seized is duly

given in accordance with paragraphs 3 and 4, the Comptroller

shall take proceedings for the condemnation of that thing by the

court, and if the court finds that the thing was at the time of its

seizure liable to forfeiture, that court shall condemn that thing

as forfeited.

7. Where anything is in accordance with either paragraphs 5 or 6

deemed to have been condemned or condemned as forfeited,

then without prejudice to any restoration or sale, the forfeiture

is considered to have had effect from the date when the liability

to forfeiture arose.

8. Proceedings for the condemnation of anything shall be civil

proceedings and may be instituted—

(a) in any magistrates court having jurisdiction in the place—

(i) where any offence in connection with that thing was

committed or where any proceedings for such an

offence have been instituted,

(ii) where the claimant resides or, if the claimant has

specified a solicitor under paragraph 4, where that

solicitor has his or her office, or

(iii) where that thing was found, detained or seized or to

where the thing was first brought after being found,

detained or seized; or

(b) in the High Court.

9.

(1) In any proceedings for condemnation, the claimant or his

or her solicitor shall make oath that the thing was, or was

to the best of his or her knowledge and belief, the

property of the claimant at the time of the seizure.

(2) In any proceedings for condemnation before the High

Court, the claimant shall give such security for the costs

of the proceedings as may be determined by the court.

(3) If any requirement of this paragraph is not complied with,

the court shall give judgement for the Comptroller.

10.

(1) Any party to condemnation proceedings in a magistrate’s

court may appeal to the High Court against the decision of

that magistrate’s court in those proceedings.

(2) Where any appeal is made against the decision of any

court in condemnation proceedings, the thing seized shall

remain in the possession of, or be returned to the

possession of the Comptroller until the final

determination of the matter.

11. In any proceedings arising out of the seizure of anything, the

fact, form and manner of the seizure shall be taken to have been

as set out in the process unless the contrary is proved.

12. Where anything is at the time of its seizure the property of a

body corporate, of 2 or more partners or of any number of

persons exceeding 5 not being in partnership, the oath required

to be taken by paragraph 9, and any other thing required by this

Schedule or the rules of court to be done by, or by any person

authorised by the claimant or owner may be taken or done by

the following persons respectively, that is to say—

(a) where the owner is a body corporate, the secretary or

some other authorised officer of that body;

(b) where the owners are in partnership, any of those owners;

or

(c) where the owners are any number of people exceeding 5

not being in partnership, any 2 of those persons on behalf

of themselves and their co-owners.

13.

(1) Where, under section 130(5), anything is restored, sold or

destroyed, and it is held in proceedings taken under this

Schedule that the thing was not liable to forfeiture at the

time of its seizure, the Comptroller shall on demand by

the claimant tender to him or her—

(a) where the thing was restored, an amount equal to

any amount paid as a condition of that restoration;

(b) where the thing was sold, an amount equal to the

proceeds of sale; or

(c) where the thing was destroyed, an amount equal to

its market value at the time of its seizure.

(2) Where an amount tendered under subparagraph (1)

includes a sum on account of the duty chargeable on the

thing which has not been paid, the Comptroller may

deduct so much of that amount as represents the duty.

(3) If the claimant accepts an amount tendered to him or her

under subparagraph (1), he or she shall not be entitled to

maintain any further action on account of the seizure,

detention, restoration, sale or destruction of the thing

seized.

(4) Where the claimant and the Comptroller are unable to

agree upon the market value of anything destroyed under

section 130(5), that value shall be determined by the

Customs Appeal Commissioners.

CUSTOMS (PORT OF SOUFRIERE BAY) ORDER-

SECTION 12

(Statutory Instrument 60/1994)

Commencement [1 October 1994]

1. SHORT TITLE

This Order may be cited as the Customs (Port of Soufrière Bay)

Order.

2. INTERPRETATION

In this Order—

―approaches‖ in relation to a dock or harbour means all waters

leading to the dock or harbour from areas specified in this

Order.

3. APPOINTMENT AND LIMITS OF PORT OF SOUFRIERE BAY

The internal and territorial seas of Saint Lucia within—

(a) the area of the sea enclosed within the foreshores and an

imaginary line drawn from Grand Caille Pointe, latitude

13° 52’ 05‖ N, Longitude 61° 05 20‖ to Petit Piton Pointe,

latitude 13° 50’ 12‖ N, longitude 61° 04’ 40‖ N;

(b) docks and harbours and their approaches; and

(c) all rivers, canals, bays, creeks, streams, channels, waters

and water sources in the area specified under this section,

are hereby appointed as a customs port called Port of Soufrière Bay.

4. PORT, FOR PLEASURE CRAFT ONLY

The Port of Soufrière Bay shall be used solely by pleasure craft as

defined under section 20 of the Customs (Control and Management)

Act.

CUSTOMS REGULATIONS

ARRANGEMENT OF REGULATIONS

Regulation

PART 1 143

PRELIMINARY 143

1.

Citation......................................................................................................... ................. 143

2.

Interpretation................................................................................................ ................ 143

PART 2 143

FORMS 143

3. Printing of

forms......................................................................................................... 143

4. Completion of

forms.................................................................................................. 144

5. Forms to be legibly completed and corrections

initialled................................... 144

6. Officer may refuse

forms.......................................................................................... 144

7. Fractions of a cent to be

disregarded..................................................................... 145

8. Specimen

forms......................................................................................................... 145

PART 3 145

ARRIVAL OF AIRCRAFT AND SHIPS 145

9. Forms to be presented to boarding

officer............................................................ 145

10. Boarding of ship required to report before bulk is

broken.................................. 145

11. List of high duty, prohibited and restricted goods to be supplied by

master... 146

12. Sealing of surplus

stores........................................................................................... 146

13. Assistance to boarding

officers................................................................................ 146

14. Report of

ship.............................................................................................................. 147

15. Report of

aircraft......................................................................................................... 147

16. Interim report for ships other than

steamship....................................................... 147

17. Aircraft and ships in

ballast....................................................................................... 148

18. How cargo to be

reported.......................................................................................... 148

19. Report of cargo of ships other than

steamships................................................... 148

20. Cargo “in

transit”......................................................................................................... 148

21. Cargo over-carried and

returned............................................................................. 148

22. Particulars to be given in

report............................................................................... 148

23. Statement of intention to discharge alongside

quay........................................... 149

24. Amendment of

report................................................................................................. 149

25. Loading

licence.......................................................................................................... . 150

26. Permit to proceed to another port to

discharge..................................................... 150

27. Copy of report of cargo to be discharged coastwise to be submitted with

application 150

28. Coasting cargo

book.................................................................................................. 150

29. Permission to load prior to

discharge..................................................................... 151

30. Aircraft or ship proceeding coastwise to

discharge............................................. 151

PART 4 151

ENTRY, UNLOADING AND DELIVERY OF CARGO 151

31. Particulars to be shown on

entries.......................................................................... 151

32. Number of packages to be

stated........................................................................... 151

33. Alternative rates and

duties...................................................................................... 151

34. Certified

entries........................................................................................................... 152

35. Import

entries........................................................................................................... .... 152

36. Entry for

goods............................................................................................................ 152

37. All books, documents, etc. to be

produced............................................................ 153

38. Nothing to affect powers under the

law.................................................................. 153

39. Goods not

insured...................................................................................................... 153

40. Transhipment shipping bill and

bond..................................................................... 153

41. Bills of

sight.............................................................................................................. .... 153

42. Goods delivered before payment of duty in special

circumstances................. 154

43. Bonds to guarantee payment of

duty...................................................................... 154

44. Permit to remove goods prior to

entry.................................................................... 154

45. Permission to

unload................................................................................................. 154

46. Bad order

list................................................................................................................ 155

47. Landing account manifest of goods actually

landed........................................... 155

48. Subsequent

amendments........................................................................................ 155

49. Delivery to be

authorised.......................................................................................... 155

50. Discharge and landing of

goods............................................................................. 156

51. No other small craft to go alongside loaded small

craft..................................... 156

52. Permit to discharge into a small craft for landing

coastwise.............................. 156

53. Conditions and requirements of carriage

coastwise........................................... 156

54. Landing

certificate...................................................................................................... 157

55. Permit to reload goods landed in

error................................................................... 157

56. Apparatus for taking account of certain

goods..................................................... 157

57. Repacking of slack bags,

etc.................................................................................... 157

58. Leaking

packages...................................................................................................... 158

59. Packing goods in

bulk................................................................................................ 158

60. Dangerous goods to be immediately secured after

examination..................... 158

61. Examination at private

premises............................................................................. 158

62. Goods not exported after

delivery........................................................................... 158

63. Damage certificate claim for abatement of

duty.................................................. 159

64. Refunds due to loss or

destruction.......................................................................... 159

65. Refunds of duty

overpaid.......................................................................................... 159

PART 5 160

COMMERCIAL TRAVELLERS SAMPLES 160

66. Duty to be secured and conditions

observed........................................................ 160

PART 6 161

PASSENGERS, PASSENGERS’ ACCOMPANIED BAGGAGE AND STORES 161

67. Permission to discharge passengers’ accompanied

baggage......................... 161

68. Persons disembarking to proceed to baggage

room.......................................... 161

69. Preceeding regulations to apply to persons going on

board............................. 161

70. Unauthorised landing of

articles.............................................................................. 161

71. Baggage, etc to be delivered to officers on

landing............................................ 161

72. Examination and clearance of

baggage................................................................ 162

73. Baggage to be passed before

removal.................................................................. 162

74. Period in which baggage is to be

cleared.............................................................. 162

75. Duty free allowances to

passengers....................................................................... 162

76. Quantities of spirits, wines and tobacco passengers may import in

baggage 163

77. Firearms of

passengers............................................................................................ 163

78. Who may enter baggage

room................................................................................ 164

79. Comptroller may enclose and restrict use of any

place...................................... 164

80. Landing of surplus

stores.......................................................................................... 164

81. Death of livestock on board

ship............................................................................. 165

82. Permit to ship

stores................................................................................................... 165

83. Dutiable stores to be

produced................................................................................ 165

PART 7 166

LOADING, ENTRY OUTWARDS, LOADING LICENCE AND CLEARANCE OF SHIPS AND AIRCRAFT. 166

84. Entry outwards and certificates of

rummage........................................................ 166

85. Loading

licence.......................................................................................................... . 166

86. Content of

ships.......................................................................................................... 166

87. Content of

aircraft....................................................................................................... 166

88. Particulars required by

contents.............................................................................. 166

89. Totals of certain goods to be

shown....................................................................... 167

90.

Clearance..................................................................................................... ................ 167

PART 8 167

EXPORTATION OF GOODS 167

91. Forms for

exportation................................................................................................. 167

92.

Bonds........................................................................................................... ................. 168

93. Conditions constituting

export.................................................................................. 168

94. Permit to re-land goods shipped for exportation or use as

stores.................... 168

95. Goods short shipped to be re-entered for

exportation......................................... 169

PART 9 169

WAREHOUSING 169

96. Warehouse

charges................................................................................................... 169

97. Charges for part time officer in a private warehouse, charges for whole-

time officer in a private warehouse 171

98. Warehouse to be locked by 2

locks......................................................................... 172

99. Warehouse-keeper to provide

facilities.................................................................. 173

100. Warehouse to be kept

clean..................................................................................... 173

101. Contents of private warehouse to be

checked...................................................... 173

102. Goods other than warehoused goods not to be deposited in

warehouse....... 173

103. Goods which may not be

warehoused................................................................... 173

104. Warehoused goods to be properly

packaged....................................................... 174

105. Removal of goods for warehousing, examination of goods on receipt into

warehouse 174

106. Hours of receipt of goods in

warehouse................................................................ 175

107. How goods for warehouse may be

conveyed...................................................... 175

108. Payment of duty on imported liquids used for blending with local

spirits....... 175

109. Transfer of warehoused

goods................................................................................ 175

110. Entry ex-

warehouse................................................................................................... 176

111. Goods entered for

export.......................................................................................... 176

112. Forms required in removal of warehoused

goods............................................... 176

113. Conditions of

removal............................................................................................... 176

114. Bond for exportation of warehoused

goods.......................................................... 176

115. Bonds to guarantee payment of rent

etc................................................................ 176

116. Bond to secure duty on goods warehoused in a private warehouse or

customs area 177

117. Repacking of warehoused

goods............................................................................ 177

118. Comptroller may refuse or impose conditions for warehouse

operations...... 177

119. Conditions for

repacking........................................................................................... 177

120. Rent, etc. to be paid before repacking is

permitted.............................................. 177

121. Account of goods on repacking, breakage and shortage

allowance............... 178

PART 10 178

AUCTION SALES 178

122. Auctioneer’s

bond....................................................................................................... 178

123. Conditions of sales by

auction................................................................................. 178

124. Auctioneer to certify sale

record.............................................................................. 179

125. Delivery of goods sold at

auction............................................................................ 179

126. Auctioneer’s

account.................................................................................................. 179

127. Owner may receive net proceeds of

sale.............................................................. 179

PART 11 179

DRAWBACK 179

128. Refund according to actual

quantities.................................................................... 180

129. Goods to be produced for

examination.................................................................. 180

130. Goods to be

identical................................................................................................. 180

131. Goods to be conveyed

direct.................................................................................... 180

132. No drawback payable on goods of which value has

depreciated.................... 180

133. Samples for

testing.................................................................................................... 181

134. Goods to be borne on content of exporting aircraft or

ship................................ 181

135. General conditions and

exceptions......................................................................... 181

PART 12 182

WORKING DAYS AND HOURS 182

136. Working days and

hours............................................................................................ 182

137. Rates of overtime

fees............................................................................................... 185

138. Part

charging........................................................................................................ ....... 187

139. Application for overtime

services............................................................................ 187

140. Charges for special services outside the customs

area..................................... 188

PART 13 188

IMPORTATION AND EXPORTATION BY POST 188

141. Meaning of certain

words.......................................................................................... 188

142. Authorised postal

packets......................................................................................... 189

143. Declaration of

contents.............................................................................................. 189

144. Postal packets to be produced to Customs officer for

examination................. 190

145. Officer of the Post Office deemed to be the agent of the importer or

exporter 190

146. Modification of provisions governing

entry............................................................ 190

147. When postal packets deemed to be dealt with contrary to the customs

laws. 190

148. Undelivered postal

packets...................................................................................... 191

PART 14 191

MISCELLANEOUS 191

149.

Definition...................................................................................................... ................ 191

150. Fees for

equipment.................................................................................................... 191

151. Possession of unlawful

spirits.................................................................................. 192

PART 15 192

MISCELLANEOUS 192

152. Bonds to be recorded on custom

documents....................................................... 192

153. Fire

hazards......................................................................................................... ........ 192

154. Hours for receiving money at Customs

House..................................................... 192

155. Applications to be addressed to

Comptroller........................................................ 193

156. Discretionary powers of

Comptroller...................................................................... 193

157. Suspension of operation of

regulations................................................................. 193

SCHEDULE 1 193

SCHEDULE 2 207

SCHEDULE 3 ERROR! BOOKMARK NOT DEFINED.

CUSTOMS REGULATIONS – SECTIONS 23, 33, 50, 52

AND 141

(Statutory Instrument 36/1968)

Commencement [1 January 1969]

PART 1 PRELIMINARY

1. CITATION

These Regulations may be cited as the Customs Regulations.

2. INTERPRETATION

In these Regulations—

―Act‖ means the Customs Act, 1967[1];

―customs laws‖ means the Act and any regulations made under

it and any Acts or regulations amending or replacing the

same;

―small craft‖ means any tug, launch, barge, lighter, drogher,

rowing boat, sailing boat or similar craft.

PART 2 FORMS

3. PRINTING OF FORMS

All forms shall be printed by and obtainable from the Government

Printer or from such person or persons as the Comptroller may

approve.

However, such privately printed forms must correspond in all

respects (colour, shape, size, layout and quality of paper) with

the current editions of the officially printed forms.

4. COMPLETION OF FORMS

(1) Every person required or permitted by the customs laws to

submit any of the said forms to the Comptroller or proper

officer shall first complete the same by writing thereon in the

prescribed manner all the particulars indicated in the form or

required thereby including his or her signature in the place

reserved for his or her signature, or otherwise as the

Comptroller or proper officer shall direct, as well as all other

particulars specifically required by the customs laws or by the

Comptroller or proper officer. Every such person shall make

and subscribe on the form such declarations in regard to the

goods or matters therein referred to as the Comptroller or

proper officer shall require.

(2) All codes required to be used when completing customs forms

shall be according to those in Schedule 1 to the Regulations.

(Amended by S.I. 25/1993)

5. FORMS TO BE LEGIBLY COMPLETED AND CORRECTIONS INITIALLED

The particulars contained in every form or document, submitted by

any person doing business with the Customs shall be printed, typed or

written thereon legibly in ink or other indelible material, and every

alteration that has been made in any such form or document prior to

its submission to the Comptroller or proper officer shall be made in

such manner as to leave the error as well as the correction legible.

Every such correction shall be initialled and, if required by the

Comptroller or proper officer dated by the person making the

correction.

6. OFFICER MAY REFUSE FORMS

Any proper officer may refuse to accept or to act upon any form or

other document submitted to him or her unless the requirements of

the customs laws in relation thereto have been duly observed.

7. FRACTIONS OF A CENT TO BE DISREGARDED

In all totals of values, duties, rates and other charges contained in

customs forms and other documents, fractions of a cent shall be

disregarded for purposes of payment.

8. SPECIMEN FORMS

Specimens of the customs forms referred to in these Regulations by a

number are contained in Schedule 2 to these Regulations.

(Amended by S.I. 25/1993)

PART 3 ARRIVAL OF AIRCRAFT AND SHIPS

9. FORMS TO BE PRESENTED TO BOARDING OFFICER

The Master of every steamship (or of any other ship specially allowed

to report after bulk is broken) arriving in the waters of Saint Lucia

shall, unless the Comptroller shall otherwise direct—

(a) present to the proper officer, immediately such officer

boards the ship, the ship’s stores declaration, crew’s

effects declaration, crew list, passenger list and the list of

any packages or parcels for which no bill of lading has

been issued in Forms 1, 2, 2A, 2B and 3 respectively;

(b) point out to such officer the location of all such stores;

(c) produce to such officer all such packages and parcels; and

(d) comply with any instructions which such officer may give

regarding the landing, entry and delivery of any such

packages and parcels.

(Substituted by S.I. 26/1981)

10. BOARDING OF SHIP REQUIRED TO REPORT BEFORE BULK IS BROKEN

The master of a ship required to report before bulk is broken shall

report the stores and the packages or parcels for which no bill of

lading has been issued in the manner set out in the preceding

regulation. The master shall produce to the proper officer all such

stores, packages and parcels and shall comply with any instructions

which the proper officer may give regarding the landing, entry and

delivery of any such packages and parcels. (Substituted by S.I.

26/1981)

11. LIST OF HIGH DUTY, PROHIBITED AND RESTRICTED GOODS TO BE SUPPLIED BY MASTER

The master of every ship as aforesaid shall, in addition to complying

with regulation 10, deliver to the proper officer on request a list of all

spirits, wines, tobacco, cigars, cigarettes, firearms, ammunition,

animals, plant material, and of all goods the importation of which is

prohibited or restricted as well as of any other goods required by the

proper officer to be listed, being part of the stores of such ship, and

shall sign every such list.

12. SEALING OF SURPLUS STORES

All stores which are required for the use of the commander, master,

crew members and passengers while an aircraft or ship is in port shall

be separately produced to the customs boarding officer or other

proper officer, who may either approve of the quantity produced, or

require a portion or the whole of such stores to be placed under seal.

All other stores shall be sealed by such officer. Should the quantity of

stores unsealed prove insufficient, application for the unsealing of

further stores shall be made to the Chief Preventive Officer, boarding

officer or other proper officer, who shall release such quantity as he

or she shall in his or her discretion consider necessary, and reseal the

remainder.

However, the customs boarding officer or other proper officer may

permit any stores to remain unsealed where he or she is satisfied that

due precautions will be taken against the smuggling of the stores so

left unsealed.

13. ASSISTANCE TO BOARDING OFFICERS

The commander, master and crew members shall give all possible

assistance to officers and guards engaged in rummaging an aircraft or

ship.

14. REPORT OF SHIP

(1) The report of every ship shall be in Form 4 and shall be

presented in duplicate to the proper officer at the port where

such ship shall first arrive in the Island or elsewhere as the

Comptroller may in any special circumstances allow.

(2) The list of all manifested cargo carried on board a ship and

required to be presented to the proper officer shall be in Form

4A.

(3) The proper officer may require any of the following documents

to be attached to the ship’s report as a part of the report—

Form 1 — Ships stores declaration

Form 2 — Crew’s effects declaration

Form 2A — Crew List

Form 2B — Passenger List

Form 3 — Unmanifested cargo list

Form 4A — Cargo declaration

Maritime — Declaration of Health and Ships

clearance from its last port of call.

(Amended by S.I. 26/1981)

15. REPORT OF AIRCRAFT

The report of every aircraft shall be in Form 5 or in such other form

as may be required by the International Civil Aviation Organisation,

and shall be presented in duplicate to the proper officer at the customs

airport at which such aircraft shall first arrive or elsewhere as the

Comptroller may in any special circumstances allow. A written stores

list shall be attached to the original report.

16. INTERIM REPORT FOR SHIPS OTHER THAN STEAMSHIP

If the proper officer so permits, the master of any ship other than a

steamship in order to facilitate the discharge of cargo or for other

sufficient reason may make an interim report under such conditions as

may be stipulated by the Comptroller and with proper security for the

payment of all charges; but such interim report shall not be

considered to be the report of the ship until all the particulars as are

required in making report are furnished at the Custom House.

17. AIRCRAFT AND SHIPS IN BALLAST

Aircraft and ships having on board no goods other than stores and

passengers’ accompanied baggage shall be reported ―in ballast‖.

18. HOW CARGO TO BE REPORTED

The contents of every package and of all cargo in bulk intended for

discharge in the Island, including packages and cargo for

transhipment, shall be reported in accordance with the description

thereof contained on the relevant bill of lading.

However, the contents of all packages containing spirits, wines,

tobacco, cigars and cigarettes shall be specifically reported as such.

In addition all goods the importation of which is prohibited or

restricted shall be reported with sufficient clearness to indicate the

precise description of the goods.

19. REPORT OF CARGO OF SHIPS OTHER THAN STEAMSHIPS

In the case of ships other than steamships, all cargo, whether

consigned to the Island or not shall be reported in the manner

described in regulation 18.

20. CARGO “IN TRANSIT”

In the case of aircraft and steamships, cargo remaining on board for

exportation in the same aircraft or steamship shall be reported as

―General cargo remaining on board for exportation‖.

21. CARGO OVER-CARRIED AND RETURNED

Where the report contains particulars of cargo which has been

previously reported in the Island by the same aircraft or ship, and

over-carried and returned on such aircraft or ship, such cargo may be

separately reported under the heading ―cargo reported on (date) and

over-carried‖.

22. PARTICULARS TO BE GIVEN IN REPORT

The report of every ship of 100 tons burden and over shall show the

weight or cubic measurement of the cargo reported according to each

bill of lading, and shall contain a declaration that such weight or

measurement is the weight or measurement according to which

freight has been charged or, if no freight has been charged, then the

quantity or measurement of freight charged or chargeable for the like

kind of goods. The totals of such weights and measurements shall be

shown at the bottom of each page of the report, and a summary of the

totals of each page shall be shown on the last page of the report, on

which the total tonnage shall be stated in words at length.

23. STATEMENT OF INTENTION TO DISCHARGE ALONGSIDE QUAY

If the master of a ship intends to discharge cargo or passengers

alongside any quay, jetty or wharf, a statement to that effect shall be

contained in the report.

24. AMENDMENT OF REPORT

Where goods are found to be discharged in excess of or short of the

report, the commander of the aircraft, the master of the ship or the

agent of either shall make written application to the Comptroller for

permission to amend the report. Such application shall be in Form 7

or 8 as the case may require.

However, if after having reported cargo to be landed, it is desired to

clear an aircraft or ship without landing a part of such cargo, the

application to amend the report shall in respect of such part state only

that it is desired to retain the same on board for exportation. Before

the Comptroller shall give permission for the report to be amended,

such commander, master or agent may be required to satisfy him or

her in the case of goods found to be short either—

(a) that the goods were not loaded;

(b) that they have been discharged and landed at some

previous port;

(c) that they have been over-carried and landed at a

subsequent port; or

(d) that having been over-carried, they have been returned

and landed in the Island on the return flight or voyage or

by some other aircraft or ship which shall have loaded

them at the port to which they have been over carried.

25. LOADING LICENCE

Where a loading licence in Form 14 is granted to the commander of

an aircraft or master of a ship proceeding to a port or place in the

Island other than the port or place where the report of such aircraft or

ship is or ought to be made, and having no cargo to discharge at such

other port or place no further permission to depart to the ports or

places for which a licence has been issued shall be required.

26. PERMIT TO PROCEED TO ANOTHER PORT TO DISCHARGE

Save as provided in regulation 25, the commander of every aircraft or

the master of every ship or the agent of either intending to proceed to

a port or place in the Island other than the port or place where the

report of, such aircraft or ship is or ought to be made, or to any

subsequent port or place in the Island, shall, before proceeding

thither, submit to the proper officer an application in Form 12, and,

upon being granted permission in writing under the hand of the

proper officer thereon, may proceed, subject, to the directions and

conditions therein expressed. The application shall contain particulars

of any cargo remaining on board for exportation as described in

regulations 19 and 20.

27. COPY OF REPORT OF CARGO TO BE DISCHARGED COASTWISE TO BE SUBMITTED WITH APPLICATION

Where it is desired to discharge any cargo remaining on board any

aircraft or ship from the inward voyage at a port or place other than

the port or place where the report of such aircraft or ship is or ought

to be made, the commander, the master or agent of either shall also

submit to the proper officer together with the application (unless such

officer shall otherwise allow) a copy of that part of the report relating

to the cargo to be discharged at each such other port or place.

28. COASTING CARGO BOOK

Where it is desired to load coastwise cargo to be discharged at any

such other port or place, the commander, the master or the agent of

either shall also submit a cargo book in the Form 60 containing

particulars of the goods to be carried coastwise, and shall keep such

cargo book and account for the goods entered therein and produce it

to the proper officer as if such aircraft or ship were a coasting ship

subject to the requirements of Part 6 of the Act.

29. PERMISSION TO LOAD PRIOR TO DISCHARGE

In the case of ships other than steamships the specific permission of

the proper officer shall be obtained before any cargo is loaded for

carriage coastwise or for exportation before the whole of the cargo

imported in such ship has been discharged.

30. AIRCRAFT OR SHIP PROCEEDING COASTWISE TO DISCHARGE

Where the commander of an aircraft or the master of a ship or the

agent of either desires to discharge cargo at a place other than an

approved place of unloading the application in Form 12 shall be

submitted to the proper officer in time to permit the necessary

arrangements to be made. Before any such application is granted, all

the goods intended to be unloaded shall be entered by the importer.

PART 4 ENTRY, UNLOADING AND DELIVERY OF CARGO

31. PARTICULARS TO BE SHOWN ON ENTRIES

All entries and shipping bills shall show the particulars of all goods

according to the Customs Tariff and Trade Classification List issued

by the Comptroller, the item numbers being quoted in each case.

32. NUMBER OF PACKAGES TO BE STATED

The total number of packages on every entry and shipping bill shall

be stated in words at length.

33. ALTERNATIVE RATES AND DUTIES

Where the tariff provides alternative rates of duty for any article, the

entry or shipping bill relating thereto shall show on its face the

amount of the duty chargeable at the rate to which such goods are

liable, and on the reverse side thereof the amount of duty chargeable

at the ineffective alternative rate under the heading ―Alternative,

calculation (no charge)‖.

34. CERTIFIED ENTRIES

Where an importer or exporter has entered and paid duty on any

goods and has not received or shipped the goods, as the case may be,

under the relevant entry or shipping bill, he or she may in any case

where for the purpose of the customs laws the goods are required

again to be entered, obtain from the proper officer a certificate on the

appropriate entry or shipping bill that duty has been paid on a

previous entry or shipping bill. In every such case he or she shall

make on the entry or shipping bill which is to be certified a

declaration as follows—

―I declare that duty amounting to (in figures and words) has

been paid as per duty entry (shipping bill) No. dated

per and that no refund of duty has been claimed by or paid

to me in respect of the same‖.

35. IMPORT ENTRIES

The entries required to be made for imported goods other than

transhipment goods shall be in one of Forms 19, 21, or 23 as

follows—

19—Carisad

21—Bill of Sight

23—Deposit Entry

(Amended by S.I. 25/1993)

36. ENTRY FOR GOODS

(1) The importer of any goods shall at the time of making entry, or

within such period thereafter as the Comptroller may in special

cases allow, produce a declaration in respect of the goods duly

completed in Form 61 or 62 or in such other form as the

Comptroller may require, and shall give such further particulars

as the Comptroller may think necessary for a proper valuation

and account of the goods.

(2) The importer of any such goods shall at the time of making

entry deliver to the proper officer a commercial invoice in the

form set out in Schedule 3 of these Regulations.

37. ALL BOOKS, DOCUMENTS, ETC. TO BE PRODUCED

The importer shall produce at his or her premises or elsewhere, as the

Comptroller may appoint, to the proper officer upon demand any

books of account or other documents of whatever nature relating to

the purchase, importation or sale of the goods.

38. NOTHING TO AFFECT POWERS UNDER THE LAW

The 2 preceding regulations do not affect the powers of the

Comptroller or of his or her officers under any law relating to the

customs.

39. GOODS NOT INSURED

Where the supplier of any imported goods liable to duty ad valorem

does not insure the same against loss or damage there shall be added

to the value of the goods for the purposes of calculating the duty, such

amount not being less than ½% of the value for duty as the

Comptroller may in his or her discretion determine to be equivalent to

the cost of insurance had such goods been fully insured.

40. TRANSHIPMENT SHIPPING BILL AND BOND

In the case of goods intended for transfer from an importing to an

exporting aircraft or ship the importer shall submit a carisad to the

proper officer at the custom house at the port of discharge together

with a bond in Form 53 or 54.

41. BILLS OF SIGHT

The declaration required in cases where the importer is unable for

want of full information to make perfect entry of any goods shall be

in Form 21.

42. GOODS DELIVERED BEFORE PAYMENT OF DUTY IN SPECIAL CIRCUMSTANCES

The proper officer may allow perishable goods and such other goods

as the special circumstances of a particular case may require to be

released before entry on the importer giving such security for any

duty that may be payable as the proper officer may require and an

undertaking to make entry of such goods within 72 hours after

delivery thereof or such further period as the proper officer in any

special circumstances may allow. This regulation does not relieve any

such goods from liability to customs examination before delivery.

43. BONDS TO GUARANTEE PAYMENT OF DUTY

The bonds to be used as a guarantee of payment of duty—

(a) on goods imported for temporary use;

(b) on perishable and other goods delivered in special

circumstances with the permission of the Comptroller

prior to payment of duty;

(c) on goods landed at any port and removed prior to entry, to

another port or place, there to be entered; and

(d) at the difference between the preferential and general

rates of duty,

shall be in Forms 45 to 48 respectively.

44. PERMIT TO REMOVE GOODS PRIOR TO ENTRY

Before any goods are removed under bond in Form 47, the importer

shall present together with the bond an application in triplicate in

Form 25 and receive thereon the written permission of the proper

officer. Every such application shall include such particulars as the

proper officer shall require. Such goods shall not be removed except

in accordance with the direction of the proper officer at the port or

place at which the goods are discharged.

45. PERMISSION TO UNLOAD

The permission required for the unloading of any goods not required

to be entered before unloading unless previously given by the proper

officer may be given by the officer who first boards the ship or

aircraft on arrival or by the officer in charge of the station where the

ship or aircraft lies.

46. BAD ORDER LIST

The Commander of every aircraft or master of every ship or the agent

of either in which goods discharged in damaged condition are

imported into the Island shall in respect of each aircraft or ship submit

to the Comptroller a bad order list in Form 6, which shall contain

particulars of all packages which have been discharged from the

aircraft or ship in bad order.

47. LANDING ACCOUNT MANIFEST OF GOODS ACTUALLY LANDED

(1) In all cases where goods are permitted to be discharged from

any steamship prior to entry, the master or his or her agent

shall, within 4 days after the arrival of such steamship at any

port, submit a landing account showing the goods actually

landed to the proper officer at the place of landing.

(2) If there are any discrepancies between the report and the

landing account the master or his or her agent shall submit with

the landing account an application to amend the report.

48. SUBSEQUENT AMENDMENTS

Subsequent amendments to the report or landing account may be

entertained by the Comptroller subject to such conditions, including

the imposition of any penalties that he or she may consider fit.

49. DELIVERY TO BE AUTHORISED

Goods shall not be discharged from an aircraft or from any ship other

than a steamship without the permission of the proper officer, and no

goods deposited on importation in a customs area shall be removed

therefrom, until the proper officer has authorised delivery in writing

on the delivery order or bill of lading.

50. DISCHARGE AND LANDING OF GOODS

Where cargo is discharged into any small craft to be conveyed ashore

and landed prior to entry and examination by the proper officer, the

master or his or her agent shall sign and transmit with every shipment

an account of the cargo in Form 11. Before any cargo shall be

discharged from any small craft into which they have been put to be

landed the account shall be delivered to the proper officer at the place

at which the cargo is to be landed. No small craft as aforesaid having

gone alongside an approved wharf shall depart therefrom with any

cargo not discharged except with the permission of the proper officer.

Where any cargo remains on board any such craft permitted to depart

as aforesaid the master thereof shall observe such directions as the

proper officer granting the permission shall give.

51. NO OTHER SMALL CRAFT TO GO ALONGSIDE LOADED SMALL CRAFT

No other small craft shall go alongside any small craft containing

goods which have been put into it to be landed save with the

permission of the proper officer nor shall any person save with such

permission enter such small craft.

52. PERMIT TO DISCHARGE INTO A SMALL CRAFT FOR LANDING COASTWISE

Before any goods shall be discharged from an importing ship into a

small craft to be landed at another port or place, the master or his or

her agent shall submit to the proper officer an application in Form 13,

and obtain the permission of the proper officer in writing thereon. All

such goods shall be reported for discharge at the port at or nearest to

which they are intended to be landed.

53. CONDITIONS AND REQUIREMENTS OF CARRIAGE COASTWISE

The conveyance of such goods shall be subject to any conditions

which the proper officer may impose and to the requirements of Part

6 of the Act relating to the coasting trade, as well as to all other

provisions of the customs laws relating to the entry, landing,

examination and delivery thereof.

However, where the goods have been entered prior to discharge from

the importing ship, and the permission of the proper officer has been

obtained, they may, with the permission of the proper officer at the

port of landing, and on production to such officer of the cargo book

duly completed in accordance with Part 6 of the Act, be delivered on

landing, without further formality.

54. LANDING CERTIFICATE

Any person desiring to obtain a certificate of landing for any goods

shall submit an application therefor in writing accompanied by Form

44 or by the form required by the authorities in the country desiring

the certificate of landing.

55. PERMIT TO RELOAD GOODS LANDED IN ERROR

Where any goods have been unloaded in error, the master of the ship

or the Commander of the aircraft or the agent of either shall apply in

writing to the proper officer at the place of unloading for permission

to reload the goods, and obtain such permission in writing before

removing the same from the place of unloading. He or she shall

observe all such conditions in regard to the removal and reloading of

such goods as the proper officer shall impose.

56. APPARATUS FOR TAKING ACCOUNT OF CERTAIN GOODS

The importer of any cinematograph films or other goods of the

quantity of which the examining officer desires to take an account,

and the quantity of which cannot conveniently be ascertained by the

usual implements employed for ascertaining the quantity of goods,

shall provide apparatus for the use of such officer to enable him or

her to take an account of the same.

57. REPACKING OF SLACK BAGS, ETC

The importer of any goods contained in bags or other packages which

on being landed are found to be slack or partly empty who desires to

fill the same from other bags or packages entered on the same entry,

shall make application on the form of entry to the proper officer for

permission to do so, and shall carry out all the instructions of such

officer in regard to the filling of such packages and to the disposal of

any resultant residue or empty packages.

58. LEAKING PACKAGES

The importer of any goods contained in packages found leaking in

any customs area, if the same have not been entered, shall at the

request of the proper officer deposit with the proper officer, a sum

sufficient to cover the duty thereon, and remove the goods from the

customs area where they are deposited.

59. PACKING GOODS IN BULK

The importer of any coarse salt or other goods imported in bulk if

required by the proper officer shall pack the goods into bags or other

packages of even net weights to the satisfaction of such officer before

the same are delivered from the customs area.

60. DANGEROUS GOODS TO BE IMMEDIATELY SECURED AFTER EXAMINATION

The importer of any calcium carbide or any other dangerous goods

which are not subject to any other special regulations shall secure

every package which has been opened or spitted for examination to

the satisfaction of the proper officer immediately upon the completion

of the examination thereof.

61. EXAMINATION AT PRIVATE PREMISES

Where in exceptional circumstances the importer of any goods desires

that the same shall be examined at his or her private premises, he or

she shall apply to the Comptroller in writing. Where in his or her

discretion the Comptroller grants any such concession, the importer

shall observe such conditions as the Comptroller shall impose.

62. GOODS NOT EXPORTED AFTER DELIVERY

Where any goods are delivered from any aircraft, ship or customs

area to be transferred to an exporting aircraft or ship, and are not duly

transferred and exported in the exporting aircraft or ship, the person

entering the same shall cause them to be removed directly into the

care of the proper officer in charge of the importing aircraft or ship.

However, where the goods have been removed into and remain in the

care of the officer at the export station, the person entering the goods

shall obtain from such officer directions as to the manner and time of

their removal and shall comply with any such directions as may be

given.

In addition where the goods have been put afloat the provisions of

regulation 95 shall be observed.

63. DAMAGE CERTIFICATE CLAIM FOR ABATEMENT OF DUTY

Any person desiring to obtain a refund of the duty paid on any

imported goods found at the time of examination by an officer and

before clearance to be damaged shall submit to the Comptroller an

application therefor in Form 26 containing the particulars required

thereby or indicated therein, together with such evidence as he or she

shall require that the carrier or insurer of the goods has made an

allowance to him or her in respect of the damage and of the amount of

the allowance. Where any goods are found to be damaged prior to the

payment of the duty thereon, the full duty shall be paid unless the

importer, on application in writing, shall establish his or her right to

an abatement in accordance with the provisions of the Act.

64. REFUNDS DUE TO LOSS OR DESTRUCTION

Any person desiring to obtain remission or refund of any duties

payable or paid on goods lost or destroyed in accordance with the

provisions of section 41 of the Act shall apply in writing to the

Comptroller therefor and submit with such application proof of the

loss or destruction in such form as the Comptroller shall require.

65. REFUNDS OF DUTY OVERPAID

(1) Every person desiring to obtain a refund of any amount

overpaid as duties of customs shall submit to the proper officer

an application in Form 27 together with such evidence of

overpayment as such officer shall require. In the case of an

application for a refund of duty in respect of imported goods

found short in any container a refund of duty paid shall not be

granted unless the importer satisfies the Comptroller that the

deficiency occurred before the ship or aircraft arrived in the

Island. When a shortage is discovered before payment of duty

the full duty shall be paid on the goods found short unless the

importer, upon application in writing, shall satisfy the

Comptroller as aforesaid.

(2) No over-entry certificate shall be issued or any refund of duty

made if the amount claimed is less than $1.

PART 5 COMMERCIAL TRAVELLERS SAMPLES

66. DUTY TO BE SECURED AND CONDITIONS OBSERVED

Commercial travellers who import samples of dutiable goods and

who desire to exhibit the same in the Island without payment of duty

shall produce to the proper officer duly authenticated invoices in

duplicate, and may either deposit a sum equal to the duty on the

samples or, if the Comptroller so permits, may enter into a bond in

Form 45 for the payment of the duty. Subject to the observance of

these conditions and the re-exportation of the samples under customs

supervision after due notice given to the proper officer at the export

station within 3 months or such further period as the Comptroller may

in any special circumstances allow, duty shall not be charged on the

samples, and the bond shall be cancelled, or the amount deposited

refunded, as the case may be, on the certificate of the proper officer

that the goods have been exported. No samples imported under this

regulation may be sold within the Island except with the prior written

consent of the Comptroller and subject to the payment of duty and the

observance of such conditions as he or she shall see fit to impose.

PART 6 PASSENGERS, PASSENGERS’ ACCOMPANIED BAGGAGE AND

STORES

67. PERMISSION TO DISCHARGE PASSENGERS’ ACCOMPANIED BAGGAGE

Passengers’ accompanied baggage shall not be discharged from any

aircraft or ship or landed except with the permission of the proper

officer or by general permission of the Comptroller.

68. PERSONS DISEMBARKING TO PROCEED TO BAGGAGE ROOM

Every person disembarking from an aircraft or ship, which has

arrived within the Island or the waters thereof shall proceed to the

place appointed for the examination of baggage or to such other place

as the proper officer may direct and there remain until he or she

receives the permission of the proper officer to leave the customs

area.

69. PRECEEDING REGULATIONS TO APPLY TO PERSONS GOING ON BOARD

The provisions of the preceding regulation apply to any person who

has gone on board or alongside any aircraft or ship which has arrived

within the Island or its waters and who returns on shore.

70. UNAUTHORISED LANDING OF ARTICLES

A person shall not bring any article on shore from any aircraft or ship

which has arrived within the Island or the waters thereof except such

articles as he or she is expressly authorised to bring ashore by the

customs laws.

71. BAGGAGE, ETC TO BE DELIVERED TO OFFICERS ON LANDING

All passengers’ accompanied baggage and stores on being landed

shall be taken direct and delivered without delay into the charge of

the proper officer at the place appointed for the examination of

baggage and shall not be removed therefrom until they have been

examined and passed and any duty payable, paid to the proper officer.

72. EXAMINATION AND CLEARANCE OF BAGGAGE

The owner of any baggage brought into a customs area shall

immediately attend upon the proper officer, answer all such questions

as such officer may put to him or her or make such declarations in

writing (including a declaration in Form 15) relating to such baggage

as such officer shall require, thereupon pay to the proper officer any

duty that may be payable thereon, and remove such baggage from the

baggage room. The proper officer may refuse to attend to any

passenger until the whole of such passenger’s accompanied baggage

is presented to him or her in one place, or, where any baggage

belongs to more than one person unless all the owners thereof attend

upon him or her together. Neither the Comptroller nor any officers is

liable for any loss or damage whatsoever to any baggage which is not

cleared as aforesaid.

73. BAGGAGE TO BE PASSED BEFORE REMOVAL

A person shall not remove any baggage out of the charge of the

proper officer until such officer has initialled or otherwise marked

each package of such baggage, nor until, in the case of articles liable

to duty, such person has signed the copy of the receipt for the duty

which is required to be retained in the possession of the proper

officer.

74. PERIOD IN WHICH BAGGAGE IS TO BE CLEARED

Passengers’ accompanied baggage may not remain in a customs area

for more than 7 days without the written sanction of the Comptroller.

At the expiration of 7 days or such longer period as the Comptroller

may allow all such baggage is considered cargo and shall be dealt

with in like manner as cargo remaining in a customs area for a period

of 7 days.

75. DUTY FREE ALLOWANCES TO PASSENGERS

The following articles if duly declared by an adult passenger shall be

admitted free of duty, namely—

(a) wine or spirits not exceeding 40 fluid ounces in all; and

(b) tobacco, not exceeding 1 /2 pound; or

(c) cigars not exceeding 50 in number; or

(d) cigarettes not exceeding 200 in number.

However, if any passenger imports in his or her baggage any of the

aforesaid articles in any quantity exceeding those specified duty shall

be paid on the excess.

76. QUANTITIES OF SPIRITS, WINES AND TOBACCO PASSENGERS MAY IMPORT IN BAGGAGE

Tobacco, cigars, cigarettes, spirits and wines may be imported by

passengers in their baggage and cleared on payment of the duty

payable and on their satisfying the proper officer that the same are for

their personal use and not for sale or exchange, if not exceeding the

following quantities—

Tobacco, cigars or cigarettes, 5 lbs, weight in all,

Spirits, 4 gallons in all; and

Wines, 10 gallons in all.

and such articles so imported by passengers in their baggage are not

considered to be goods prohibited to be imported. Any greater

quantity of any such articles are considered to be cargo and the whole

shall be reported and entered as such.

77. FIREARMS OF PASSENGERS

Every passenger importing firearms or ammunition in his or her

baggage shall write on an approved label in block characters his or

her name and his or her address while in the Island, the name of the

importing aircraft or ship and the date, and shall deliver the same with

the label securely attached thereto to the proper officer to be retained

until a licence or permit in respect thereof has been issued by the

Commissioner of Police and customs duty in respect thereof has been

paid or until application for permission to export the same has been

made. Every such passenger shall be given by the proper officer a

receipt for the firearms or ammunition left in his or her charge.

78. WHO MAY ENTER BAGGAGE ROOM

A person shall not enter the baggage room or other place reserved for

the examination of baggage except the proper officers and the

passengers to whom the baggage belongs and such other persons as

may be specially permitted by the Comptroller to enter the baggage

room or other place.

79. COMPTROLLER MAY ENCLOSE AND RESTRICT USE OF ANY PLACE

The Comptroller may cause to be enclosed or set apart by barricades

or in any other manner whatsoever any part of a customs area or any

other place at which persons shall be authorised to land from or go on

board any aircraft or ship arriving within the Island or the waters

thereof and may cause to be posted notices at or in such enclosure or

place so set apart indicating that only passengers and authorised

persons are permitted to enter therein, and no person other than a

passenger or person duly authorised by the proper officer shall enter

any place so enclosed or set apart.

80. LANDING OF SURPLUS STORES

If the commander of any aircraft or master of any ship desires to land

any surplus stores he or she shall apply for the purpose in writing to

the Comptroller giving a full description and specifying the number

of packages and the quantity of each article, and the Comptroller may

either permit the same to be entered for use within the Island and

landed in like manner as if the same were cargo, or he or she may

permit the same to be landed and duty collected in like manner as if

such surplus stores were passengers’ accompanied baggage.

However, any crew member of a ship who is severing his or her

connection with the ship at a port in the Island may be given the same

duty free privileges in regard to his or her baggage as are given to

passengers.

In addition, crew members of a ship going ashore for a short period

may be permitted to take ashore without payment of duty, tobacco,

cigars, or cigarettes, if duly declared to be for their own immediate

consumption and not exceeding in quantity one ounce in total per

man, but no spirits or other dutiable goods shall be taken ashore

without prior application and payment of duty.

81. DEATH OF LIVESTOCK ON BOARD SHIP

The master of any ship shall, while in port, report to the proper officer

the death of any livestock forming part of the ship’s stores and obtain

the permission of such officer before disposing of the carcass.

82. PERMIT TO SHIP STORES

The commander of any aircraft or master of any ship whatsoever

desiring to take on board duty paid stores otherwise than on drawback

or stores not subject to duty, and the master of any ship of not less

than 30 tons burden or of any aircraft desiring to take on board duty

paid stores on drawback or duty free stores from warehouse or to

tranship stores from one aircraft or ship to another shall present an

application to the boarding officer or other proper officer in Form 28.

The loading or transfer of all stores shall be subject to the observance

by the commander or master or agent of either of any conditions

imposed by the proper officer, and shall not commence until the

application is granted.

However, in the case of yachts under 30 tons the Comptroller may in

his or her discretion permit the shipment in limited quantities of duty

paid stores on drawback or duty free stores ex-warehouse.

83. DUTIABLE STORES TO BE PRODUCED

All stores put on board on drawback or from a warehouse or

transferred from one aircraft or ship to another or otherwise shall be

produced to the proper officer before being put on board, and upon

being put on board (except in the case of ships of war) shall not be

taken into use until the aircraft or ship has left the Island or the waters

thereof; however, duty paid stores on which no drawback is claimed

may be taken into immediate use.

PART 7 LOADING, ENTRY OUTWARDS, LOADING LICENCE AND

CLEARANCE OF SHIPS AND AIRCRAFT.

84. ENTRY OUTWARDS AND CERTIFICATES OF RUMMAGE

The entry outwards required by ships, other than steamships, shall be

in Form 9 and shall be issued by the proper officer on production of a

certificate of rummage in Form 10.

85. LOADING LICENCE

Loading licences shall be in Form 14. Such licences shall be issued in

duplicate by the proper officer on written application for the same by

the master of the ship or his or her agent.

86. CONTENT OF SHIPS

(1) The content of a ship shall be in Form 4 and, if the Comptroller

shall so require, shall first be presented for verification and

signature to the officer in charge of the place where the ship has

loaded.

(2) The officer in charge may require any document relevant to the

ship’s content to be attached to the content as a part of it.

(Amended by S.I. 26/1981)

87. CONTENT OF AIRCRAFT

The content of an aircraft shall be in Form 5 or in such other form as

may be required by the International Civil Aviation Organisation.

88. PARTICULARS REQUIRED BY CONTENTS

(1) The content shall—

(a) contain particulars of all goods put on board an aircraft or

ship in accordance with the particulars shown on the

relative bill of lading or other equivalent document; and

(b) state the destination of the goods; and

(c) show under separate heads whether the goods are—

(i) warehoused, drawback, transhipment or other

goods,

(ii) liable, or not liable to export duty, and

(iii) produce of Saint Lucia or re-exports.

(2) In the case of ships other than steamships the particulars of

stores shall include all stores remaining on board from the

inward voyage. (Substituted by S.I. 26/1981)

89. TOTALS OF CERTAIN GOODS TO BE SHOWN

The particulars of all drawback, ex-warehouse or transhipment goods

put on board a ship or aircraft as cargo or as stores and shown in the

content shall include a statement of the number of containers under

each head in words at length.

90. CLEARANCE

(1) The clearance for ships, other than steamships, shall be in Form

17.

(2) The clearance for steamships shall be in Form 18.

(3) The clearance for aircraft shall be a copy of the content outward

prepared by the commander or his or her agent and signed by

the proper officer.

(4) Before any ship shall be cleared the master or agent shall, if so

required, produce to the proper officer a certificate in writing

signed by the competent authority that the provisions of any

other law relating to the departure of the ship have been

complied with.

PART 8 EXPORTATION OF GOODS

91. FORMS FOR EXPORTATION

The forms to be used when goods are entered for exportation are

numbered and entitled respectively—

19—Carisad

49—Bond for exportation

50—General Bond for exportation

51—Bond for shipment of stores

52—General Bond for shipment of stores

(Amended by S.I. 25/1993)

92. BONDS

All bonds shall be executed before the proper officer at the Custom

House who may require that they be certified by the Attorney General

before accepting them. Before any bond shall be acted upon, it shall

be stamped with a stamp to the value of the appropriate stamp duty.

93. CONDITIONS CONSTITUTING EXPORT

No goods entered under bond whether transhipment warehoused,

drawback or other goods, and no goods in respect of which duty has

been deposited pending exportation or payment of duty guaranteed in

the event of non-exportation shall, except the Comptroller shall

otherwise direct, or except expressly provided for in relation to stores,

be deemed to have been put on board an aircraft or ship or exported

unless the same shall first have been entered on the appropriate

shipping bill or other form, nor unless they shall have been produced

thereafter and immediately prior to loading to the proper officer for

examination, nor unless upon examination the goods shall forthwith

have been conveyed to and put on board the exporting aircraft or ship

and there produced upon demand to the proper officer, nor unless the

commander or master or other responsible officer of the exporting

aircraft or ship shall have certified on the shipping bill or other form

that the goods have been received on board, nor unless particulars

thereof shall be included in the content of the exporting aircraft or

ship.

94. PERMIT TO RE-LAND GOODS SHIPPED FOR EXPORTATION OR USE AS STORES

Before the owner of any goods or the commander of any aircraft or

the master of any ship or the agent of either shall unload any goods

which have been put into any aircraft or ship or into any small craft to

be waterborne and subsequently loaded for exportation or use as

stores or shall remove the same from the aircraft or ship or discharge

them from the small craft into which they have been put, save and

except into the aircraft or ship for which they have been or are

intended to be entered, he or she shall make application to the

Comptroller in Form 37 and obtain the Comptroller’s permission to

unload the goods as aforesaid, and shall thereupon discharge or re-

land such goods in accordance with the directions of the proper

officer. All goods loaded under bond from warehouse shall on being

unloaded be conveyed immediately into the care of the officer in

charge of the warehouse from which they have been removed, unless

the proper officer shall otherwise direct.

95. GOODS SHORT SHIPPED TO BE RE-ENTERED FOR EXPORTATION

When under the Act goods are required to be re-entered for

exportation such goods shall be deemed to be re-entered for

exportation if the exporter shall in the presence of the proper officer

make a written request on the shipping bill on which the goods were

originally entered that the goods may be shipped by some other

named aircraft or ship which has arrived or been entered outwards.

However, where a part only of the goods originally entered is shipped

in accordance with a shipping bill, a fresh shipping bill shall be

passed for the remainder of such goods.

PART 9 WAREHOUSING

96. WAREHOUSE CHARGES

(1) The following charges shall be paid upon goods stored in a

Queen’s warehouse (including the Spirits warehouse)—

$ c.

Liquids per puncheon, pipe or

butt.........................

16 00

Liquids per barrel, cask or drum not

exceeding 65

gallons..........................................

8 00

Liquids per barrel, cask or drum not

exceeding 40

gallons..........................................

4 00

Liquids per barrel, cask or drum not

exceeding 20

gallons..........................................

2 00

Liquids per barrel, cask or drum

under 15

gallons.................................................

1 50

Liquids per demijohn or other

similar

container..................................................

1 00

Liquids per case or basket of

2 gallons or

less...................................................

2 00

Tobacco, cigarettes, cigars and

other tobacco goods per

cubic

foot............................................................

2 00

Other goods not enumerated per

cubic

foot............................................................

2 00

(2) To ascertain the cubic contents of packages of irregular shapes

for the purpose of determining the amount of rent to be paid,

their greatest length, breadth, and depth are to be taken.

Packages under 1 cubic foot are to be charged as if of the

contents of 1 cubic foot.

(3) The above rates are chargeable per calendar month or any part

of a month.

(4) No rent shall be charged on goods removed from a Queen’s

warehouse on the day of deposit.

(5) Goods landed from any ship of at least 100 tons burden shall be

deposited in a transit shed and may be allowed to remain in

such transit shed free of charge for 7 days after the day on

which the manifest of the ship in which such goods arrived in

the Island has been lodged in the Long Room.

However, in calculating the period of free storage, Sundays and

bank holidays, during which delivery from the transit shed is

suspended, shall not be reckoned in such period.

(6) All goods other than goods awaiting transhipment, not entered

for payment of duty or on bond within the period specified in

the preceding paragraph shall be chargeable for storage, subject

as hereinafter provided, at the rates applicable to a Queen’s

warehouse.

(7) Goods other than goods awaiting transhipment allowed to

remain in a transit shed for a longer period than 7 days after the

day on which the goods were imported shall be subject to a

charge for storage as follows—

per cubic foot

or part thereof

$ c.

For first 144 hour period after 25

expiry of free storage............................

For next 144 hour period after 50

expiry of free storage............................

Thereafter until removed, for

each 72 hour period............................... 75

However, the Comptroller may allow an importer to remove his

or her goods after the period specified on payment of a lower

rate but not less than the rate applicable to a Queen’s

warehouse.

(8) Goods stored in any warehouse awaiting transhipment beyond

the Island shall be chargeable at the basic rate to be paid upon

goods stored in a Queen’s warehouse.

(9) All goods bonded from a transit shed shall pay full rent

calculated from the day such goods were first deposited in such

transit shed. All goods bonded, except goods bonded from a

transit shed, shall be allowed to remain free of rent for 4 days

after the day of bonding, after which the full rent shall be

charged calculated from the day such goods were first placed in

the warehouse.

However, in calculating the period for free storage, Sundays

and bank holidays, during which delivery from the warehouse is

suspended, shall not be reckoned in such period.

(Amended by S.I. 19/1984)

97. CHARGES FOR PART TIME OFFICER IN A PRIVATE WAREHOUSE, CHARGES FOR WHOLE-TIME OFFICER IN A PRIVATE WAREHOUSE

(1) In the case of a private warehouse the Comptroller may arrange

for supervision to be exercised by officers appointed by him or

her and paid by the day. In any such case the warehouse-keeper

shall pay to the Comptroller for the use of the Island a sum of

$16.80 for each hour or part of an hour during which the

warehouse is kept open on any day and shall also pay any

reasonable charge claimed by the Comptroller in respect of

transportation expenses or subsistence allowance to any such

officer when the private warehouse is at a distance of more than

one mile from the Custom House.

(2) The Comptroller may where application is made by 2 or more

warehouse-keepers whose warehouses do not open every day,

make arrangements for appointing one or more officers to be in

charge of and supervise such warehouses and for apportioning

between such warehouse-keepers the sums payable under the

preceding sub-regulation.

(3) In any case where the Comptroller deems it necessary to

provide one or more whole-time officers to have the charge and

supervision of any private warehouse, the warehouse-keeper

shall pay to the Comptroller for the use of the Island a sum not

less than 140 per cent of the salary or salaries of the officer or

officers so employed as shall be determined by the Comptroller.

(4)

(a) Every warehouse-keeper shall hold a licence for each

warehouse which shall be issued to him or her by the

Comptroller on payment of annual fee of $500 plus a fee

calculated at the rate of $0.10 per square foot in respect of

each warehouse.

However, if the licence is issued after 1 July in a calendar

year, the fee for that licence shall be reduced to 50% of

the annual fee;

(b) A licence issued under this regulation shall expire on 31

December of the year, in which it is issued.

(5) The warehouse-keeper shall also pay any reasonable charge

claimed by the Comptroller in respect of transportation

expenses or subsistence allowance or both of such officer or

officers when the private warehouse is at a distance of more

than one mile from the Custom House.

(Amended by S.I.51/1992)

98. WAREHOUSE TO BE LOCKED BY 2 LOCKS

(1) Where the Comptroller deems it necessary, the principal

entrance to every private warehouse shall be secured by 2 good

and sufficient locks one of which shall be furnished by the

warehouse-keeper and the other by the Comptroller and the

keys of which shall be kept by the warehouse-keeper and the

Comptroller respectively.

(2) The warehouse-keeper shall also supply to the Comptroller

duplicate keys of each lock so that in the event of any

emergency, the Comptroller may have immediate access to the

building.

99. WAREHOUSE-KEEPER TO PROVIDE FACILITIES

The warehouse-keeper shall provide and maintain therein in good

order and repair such office, sanitary and lavatory accommodation,

and weights, scales, measures and other facilities for examining and

taking an account of goods and for securing the same as the

Comptroller shall require.

100. WAREHOUSE TO BE KEPT CLEAN

The warehouse-keeper shall keep the same free from any

accumulation of dirt or rubbish and any goods deposited therein

which may from deterioration or other cause have become a source of

annoyance, or of probable injury to any other goods shall, upon the

demand of the Comptroller, be at once cleared from bond or

destroyed by the importer.

101. CONTENTS OF PRIVATE WAREHOUSE TO BE CHECKED

The contents of every private warehouse shall be checked by the

Comptroller and compared with the account thereof in the warehouse

ledger and every warehouse-keeper shall whenever so required afford

the Comptroller all reasonable assistance in so doing.

102. GOODS OTHER THAN WAREHOUSED GOODS NOT TO BE DEPOSITED IN WAREHOUSE

No goods other than those entered to be warehoused shall be

deposited in any private warehouse.

103. GOODS WHICH MAY NOT BE WAREHOUSED

If any goods entered to be warehoused are found by the officer

examining the same to be insecurely packed, or to consist of goods

required to be duty paid on first importation or to be goods which in

his or her opinion may be injurious to other goods in the warehouse,

he or she may refuse to permit such goods to be warehoused,

whereupon the warehousing entry shall be deemed void, and the

goods shall be deemed to be un-entered and, if they have been

removed from the customs area, they shall be returned thereto without

delay by or at the expense of the owner, unless the Comptroller shall

allow them to be entered for use within the Island.

104. WAREHOUSED GOODS TO BE PROPERLY PACKAGED

The owner of any warehoused goods shall maintain the packages in

which they are contained in a proper state of repair. The Comptroller

may, in the event of any package becoming unserviceable, transfer

the goods contained in such package to another package, and the

owner of such goods shall pay to the Comptroller all expenses in

connection therewith.

105. REMOVAL OF GOODS FOR WAREHOUSING, EXAMINATION OF GOODS ON RECEIPT INTO WAREHOUSE

(1) Goods entered to be warehoused shall be removed by the

person entering them by the most direct route or otherwise as

the proper officer shall direct and without delay from the

customs area in which they shall have been deposited on

importation to the warehouse for which they are entered and

there delivered into the custody of the officer in charge of the

warehouse.

(2) Goods warehoused shall be examined immediately upon receipt

into warehouse. When the goods are examined on the day of

warehousing no charge shall be made. Where the importer fails

to attend or to cause his or her duly authorised agent or clerk to

attend and prepare the goods for examination and close the

packages immediately thereafter on the day of warehousing, or

as soon thereafter as the officer in charge of the warehouse shall

require, he or she shall pay to the Comptroller the sum of $0.06

in respect of each package warehoused for each day after the

goods are warehoused (including the day of warehousing) up to

but exclusive of the day when he or she attends or causes his or

her duly authorised agent or clerk to attend as aforesaid.

106. HOURS OF RECEIPT OF GOODS IN WAREHOUSE

No goods shall be removed from any customs area to a warehouse or

from one warehouse to another warehouse or to a customs area at any

later time than shall permit the same to be received at the warehouse

or customs area to which they are to be removed before 4:00 p.m. in

the afternoon of any week day other than a Saturday and before noon

on a Saturday unless the Comptroller shall in any special

circumstances otherwise allow. (Amended by S.I. 36/1969)

107. HOW GOODS FOR WAREHOUSE MAY BE CONVEYED

Goods removed under the foregoing regulations shall be conveyed

under such conditions, supervision and in such vehicles or by such

means only as shall be permitted by the proper officer.

108. PAYMENT OF DUTY ON IMPORTED LIQUIDS USED FOR BLENDING WITH LOCAL SPIRITS

Goods consisting of liquids which the importer desires to convey to

an excise warehouse for blending with locally made spirits may upon

being entered for warehousing and subject to the directions of the

proper officer be conveyed for blending direct to the excise

warehouse.

However, immediately on the account of such goods being taken by

the proper officer in the excise warehouse, the importer shall, in the

case of liquids containing spirits, enter and pay duty upon such

liquids according to the excess of the amount of duty payable as

duties of customs over the amount of the duties leviable under the

excise laws on the like quantity of spirits produced in the Island, and

in the case of goods not containing spirits, enter and pay the full

duties payable thereon as duties of customs.

109. TRANSFER OF WAREHOUSED GOODS

Where the owner of any goods deposited in a warehouse desires to

transfer the same to another person, he or she and the person to whom

it is desired to transfer the goods shall each complete and sign in the

appropriate places a form of transfer in Form 39.

110. ENTRY EX-WAREHOUSE

Before any goods may be delivered from a warehouse for use within

the Island, the importer shall complete and submit to the proper

officer an entry ex-warehouse in Form 40.

111. GOODS ENTERED FOR EXPORT

A person shall not enter for consumption within the Island any goods

which have been entered for exportation unless he or she shall first

have applied to and received from the Comptroller permission so to

enter such goods.

112. FORMS REQUIRED IN REMOVAL OF WAREHOUSED GOODS

Before any goods may be removed from a warehouse for re-

warehousing, the owner shall complete and submit a request note and

bond to the proper officer in the appropriate form namely—

41—Request for and advice of removal of warehoused goods;

55—Bond for removal of warehoused goods;

56—General Bond for removal of warehoused goods.

113. CONDITIONS OF REMOVAL

Goods delivered for removal from one warehouse to another

warehouse or from a warehouse to a customs area shall be removed

by the owner or his or her agent by such means, at such times, and

subject to such conditions as the proper officer shall direct and

without delay from such warehouse to the place to which the same are

to be removed and there delivered into the custody of the proper

officer.

114. BOND FOR EXPORTATION OF WAREHOUSED GOODS

Before any goods are delivered from a warehouse for exportation the

owner shall enter into a bond in one of Forms 49 to 52.

115. BONDS TO GUARANTEE PAYMENT OF RENT ETC

The Comptroller may in his or her discretion permit any approved

person to enter into a bond for payment of warehouse rent in cases

where he or she is satisfied that the time occupied in the process of

payment of rent prior to the delivery of any goods from a warehouse

to be put on board a ship or aircraft for use as stores would seriously

incommode any such person. Such bond shall be in Form 57.

116. BOND TO SECURE DUTY ON GOODS WAREHOUSED IN A PRIVATE WAREHOUSE OR CUSTOMS AREA

The bond for securing duty on goods warehoused in a private

warehouse or customs area shall be in Form 58.

117. REPACKING OF WAREHOUSED GOODS

Before any warehoused goods are repacked the owner shall submit to

the proper officer in duplicate a request to repack in Form 38

containing particulars required and signed by the owner.

118. COMPTROLLER MAY REFUSE OR IMPOSE CONDITIONS FOR WAREHOUSE OPERATIONS

The Comptroller may refuse to grant any application to repack

warehoused goods or may permit repacking, including bottling,

blending and mixing of goods, subject to such conditions as he or she

shall specify.

119. CONDITIONS FOR REPACKING

Permission to repack warehoused goods shall be granted

conditionally upon the owner of such goods observing all the

requirements of the proper officer, including any requirements in

regard to opening, removing, marking, stacking, sorting, weighing,

measuring and closing the packages in which the goods to be

repacked are or are to be contained, and as to the disposal and

clearance on payment of duty on any part of such goods.

120. RENT, ETC. TO BE PAID BEFORE REPACKING IS PERMITTED

Upon the receipt of the original request to repack containing the

cashier’s or other proper officer’s receipt for the rent and charges due,

the officer in charge of the warehouse shall make arrangements for

the supervision of the repacking operation.

121. ACCOUNT OF GOODS ON REPACKING, BREAKAGE AND SHORTAGE ALLOWANCE

(1) An account of the goods as found on completion of any

repacking operation shall be certified upon the request of the

owner by the officer in charge of the warehouse in such form as

shall be most convenient, and a copy thereof given to the

owner.

(2) In lieu of repacking, importers of bottled liquors and oil in lots

of not less than 5 cases may at the time of the first entry in

respect of the goods in any one consignment and before

examination thereof elect to claim a combined shortage and

breakage allowance in respect of the actual quantity found short

or broken. In the case of cider, wines, spirits and oil, such

shortage and breakage allowance shall be 2% and in the case of

beer, ale, porter and stout 5%.

PART 10 AUCTION SALES

122. AUCTIONEER’S BOND

When under the customs laws any goods are sold by auction, the

auctioneer shall enter into a bond in Form 59 in a sum sufficient to

cover the value of the goods to be sold.

However, if the auctioneer is an officer a bond shall not be required.

123. CONDITIONS OF SALES BY AUCTION

At a sale the auctioneer shall announce—

(a) the amount of duty, rent and charges due to the

Government on each lot;

(b) that the bids taken will be inclusive of such duty, rent and

charges;

(c) that any goods sold but not cleared within 14 days from

the day of sale are liable to forfeiture; and

(d) any other special conditions that the Comptroller may

attach to the sale of any lot.

124. AUCTIONEER TO CERTIFY SALE RECORD

On the conclusion of any sale as aforesaid and before leaving the

place where the sale takes place the auctioneer shall give a certificate

of correctness in the auction sales record of the particulars of the sale

recorded therein, or in the case of dispute, shall record full particulars

of the matter in dispute in the auction sales record.

125. DELIVERY OF GOODS SOLD AT AUCTION

When the auctioneer receives the amount of the purchase price he or

she shall make and sign an order to the officer in charge of the

warehouse to deliver the goods. The purchaser of the goods shall

present the order to the officer in charge of the warehouse and on

surrender thereof, if in order, and on giving a receipt for the goods in

the auction sales record to the officer in charge of the warehouse the

purchaser may take delivery.

126. AUCTIONEER’S ACCOUNT

A licensed auctioneer shall deliver to the proper officer a full account

of the goods sold and the prices realised within 7 days of the date of

sale together with the amount received by him or her for the goods

after deduction of such expenses of the sale as may be approved by

the Comptroller and of a commission of 7 1 /2% of the proceeds.

127. OWNER MAY RECEIVE NET PROCEEDS OF SALE

Any person entitled to receive any balance of the proceeds of a sale

by auction shall apply to the Comptroller in Form 42 and shall

produce therewith proof to the satisfaction of the Comptroller of his

or her title to such balance.

PART 11 DRAWBACK

General Conditions Governing Payment of Drawback

128. REFUND ACCORDING TO ACTUAL QUANTITIES

Drawback shall be payable according to the actual quantity of goods

exported or put on board for use as stores or otherwise used as the

case may be.

129. GOODS TO BE PRODUCED FOR EXAMINATION

Drawback shall not be paid on any goods entered for exportation or

use as stores unless they are duly produced for examination before

being put on board and also, if the proper officer requires, on board

the exporting ship or aircraft.

130. GOODS TO BE IDENTICAL

Drawback shall not be paid in any case where the proper officer

certifies that he or she is not satisfied that any container or goods in

respect of which drawback is claimed is identical with the particulars

thereof contained in all entries, invoices or other documents relating

to such goods, or in the case of imported goods, that the container

containing the goods has not (except as permitted by law) been

opened, or that the container or the goods have not been tampered

with while within the Island.

131. GOODS TO BE CONVEYED DIRECT

Drawback shall not be paid on any goods entered for exportation or

use as stores unless the same are conveyed direct and without delay

from the place of examination on to the exporting ship or aircraft

unless in any particular case the proper officer shall permit the same

to be kept in official custody at the expense of the exporter.

132. NO DRAWBACK PAYABLE ON GOODS OF WHICH VALUE HAS DEPRECIATED

Drawback shall not be paid in respect of any goods the value of

which, in the opinion of the Comptroller, on account of deterioration

or any other cause whatsoever has depreciated so as to render the

goods unsaleable at a reasonable profit in the Island unless the

Comptroller in his or her discretion shall in any special circumstances

otherwise direct.

133. SAMPLES FOR TESTING

Drawback shall not be paid on any goods entered for exportation or

use as stores unless the person presenting the same for examination

shall furnish the proper officer with such samples as he or she shall

require for purposes of test or otherwise and shall duly assist such

officer in examining and taking an account of the same.

134. GOODS TO BE BORNE ON CONTENT OF EXPORTING AIRCRAFT OR SHIP

The Comptroller shall refuse to grant drawback on any goods

exported or put on board any ship or aircraft as stores except the same

are entered in the content of the exporting ship or aircraft unless the

omission is explained to his or her satisfaction.

135. GENERAL CONDITIONS AND EXCEPTIONS

(1) Save and except as hereinafter provided, a drawback at the rate

of duty paid on the importation of any goods shall be granted on

their re-exportation or use as stores subject to the following

conditions and exceptions—

(a) that the goods are not by any law or regulation prohibited

to be exported or expected from the allowance of

drawback;

(b) that the goods at the time of importation are completely

enclosed in containers to the satisfaction of the proper

officer or, if not so enclosed, consist of identifiable single

units or, if in bulk, are capable of measurement or

identification and are measured or identified with the

particulars shown on the import entry and on the invoices

relating thereto;

(c) that all goods imported in containers are re-exported in

the same unbroken containers in which they were

imported unless such containers are opened and the

contents dealt with in such manner as the Comptroller

directs or approves in any particular case, or generally;

(d) that if in regard to any particular description of goods or

any particular consignment the Comptroller shall so

direct, each container or until shall on importation be

marked or secured prior to the delivery thereof to the

importer in such manner as the Comptroller requires, and

shall be kept so marked and secured until re-exported or

put on board for use as stores;

(e) that the goods were entered on importation and the

relative invoices deposited with the proper officer;

(f) that all expenses of giving effect to these Regulations are

borne by the persons availing themselves of them;

(g) that drawback shall be calculated at the preferential tariff

rate of duty in any case where the proper officer is not

satisfied that on the importation of the goods the duty

paid was at the central tariff rate.

(2) Despite the provisions of subregulation (1), if in any case the

rate of import duty payable on the like kind of goods on the date

when any goods are exported or put on board for use as stores

or used in a prescribed manner shall be less than the rate of

import duty actually paid thereon then in such case drawback

shall be calculated according to the lower rate of duty.

PART 12 WORKING DAYS AND HOURS

136. WORKING DAYS AND HOURS

(1) The working days of the Department of Customs and Excise are

all days, except Saturdays, Sundays and bank holidays;

(2) The normal hours of general attendance are as follows—

(a) at the customs house, Castries and Vieux-Fort

(i) for the receipt of revenue

8.30am–12 noon and

1.00pm–3.00pm daily

(ii) for other business

8.00am–12 noon and

1.00pm–4.30pm daily

(b) at the air cargo transit sheds, Castries and Vieux-Fort

(i) for the examination of cargo

8:30am–11:30am and

1:30pm–4:00pm daily

(ii) for other business

8:00am–12 noon and

1:00pm–4:30pm daily

c) at the cargo unit, Castries and Vieux-Fort

(i) for the examination of cargo and release of

containers

8:30am–11:30am and

1:30pm–4:00pm daily

(ii) for other business

8:00am–12 noon and

1:00pm–4:30pm daily

d) at the warehouses sections, Castries and Vieux-Fort

(i) for warehouse attendance purposes

8:30am–11:30am and

1:30pm–4:00pm daily

(ii) for other business

8:00am–12 noon and

1:00pm–4:30pm daily

e) at the General Post Office, Castries

(i) for the examination parcels and postal packets

8:30am–11:30am and

1:30pm–4:00pm daily

(ii) for other business

8:00am–12 noon and

1:00pm–4:30pm daily

f) at the Post Office, Vieux-Fort

(i) for the examination parcels and postal packets and

other business

10:00am–12 noon daily

g) at the airport baggage halls for the examination of

passengers accompanied baggage and the supervision of

the loading and unloading of aircraft

(a) at George F. L. Charles Airport in 3 shifts

6:00am – 12 midnight daily

(b) at Hewanorra International Airport in 2 shifts

7:00am – 7:00pm daily

h) at the boarding stations

(a) Castries and Vieux-Fort

(A) for the boarding and clearance of vessels

8:00am – 12 noon and

1:00pm – 4:00pm daily

(B) for other business

8:00am – 12 noon and

1:00pm – 4:30pm daily

(ii) Rodney Bay Marina

(A) for the boarding and clearance of vessels

8:00am – 12 noon and

1:00pm – 4:30pm daily

(B) for other business

8:00am – 12 noon and

1:00pm – 4:30pm daily

(iii) Marigot Bay Marina

(A) for the boarding and clearance of vessels

8:00am – 12 noon and

1:30pm – 4:00pm daily

(B) for other business

8:00am – 12 noon and

1:00pm – 4:30pm daily

(Substituted by S.I. 241/2000)

137. RATES OF OVERTIME FEES

(1) There shall be paid to revenue officers by the Accountant

General for any duties approved by the Comptroller and

performed by revenue officers before or after the normal hours

of general attendance, for each hour or part thereof, the

following rates of overtime fees—

(a) on ordinary weekdays from 6:00 a.m. to 8:00 a.m. and

from 4:30 p.m. to 12:00 midnight and on Saturdays from

6:00 a.m. to midnight, time and a half of the officer’s

normal hourly rate;

(b) on ordinary weekdays and Saturdays from 12 midnight to

6:00 a.m. and on Sundays and Bank Holidays from 6:00

a.m. to 12:00 midnight, double the officer’s normal

hourly rate;

(c) on Sundays and Bank Holidays, from 12:00 midnight to

6:00 a.m., triple the officer’s normal hourly rate.

(2) On Saturdays, Sundays, Bank Holidays and on other days

between 4:30 p.m. and 8:00 a.m. (except at George F. L.

Charles Airport where the hours shall be between 6:00 a.m. and

12:00 midnight and Hewanorra International Airport where the

hours shall be between 7:00 p.m. and 7:00 a.m. on ordinary

weekdays and Saturdays in respect of officers on shift duty) one

hour in excess of the actual time spent in performing the

services required shall be paid to each officer employed so as to

cover the time spent in travelling to and from the place where

his or her services are required.

(3) An officer who works overtime shall be paid a minimum of 2

hours overtime and an officer who has been summoned for

overtime and for whose service no demand is ultimately made,

shall be paid for his or her attendance which, in any event, shall

not be less than a minimum of 2 hours overtime.

(4) There shall be paid by the master of any ship or his or her agent

to the Accountant General for the duties specified in paragraphs

(a), (b), (c) and (d) of this subregulation when performed by

revenue officers, with the approval of the Comptroller, the

following rates of overtime fees—

(a) on ordinary weekdays and Saturdays: for each service of

entering or clearing any ship before and after normal

hours of general attendance – $100;

(b) on Sundays and Bank Holidays: for each service of

entering or clearing any ship – $100.

However, where 2 or more applications are made at the same

time by the same person for entering or clearing, the fees shall

be at the rate of the above for each additional service of

entering or clearing after the first.

(c) for granting an application to load ships’ stores – $50

(d) for granting an application requiring the employment of

any officer – $50.

(5) The fees specified in subregulation (2)(a), (2)(b), (2)(c) and

(2)(d) after having been paid to the Accountant General, shall

be paid to the officers who perform the approved duties.

However, such fees shall be in lieu of the fees specified in

subregulation (1).

In addition, for any time spent working after the time requested

as per application, the fees stipulated in subregulation (1) shall

be paid to the Accountant General for the officer.

(6) There shall be paid by the master of any ship or his or her agent

to the Accountant General for the services specified in

paragraphs (a) and (b) of this subregulation when performed by

revenue officers with the approval of the Comptroller, double

the rates specified in subregulation (1)—

(a) on ordinary weekdays: for services performed between

meal hours of 7:00 p.m. – 8:00 p.m.;

(b) on Saturdays, Sundays and public holidays: for services

performed between the meal hours of 12:00 noon – 1:00

p.m., 7:00 p.m. – 8:00 p.m.

However, the above rates shall not apply to revenue officers

who may perform these services at the airports.

(7) There shall be paid by the Commander of any aircraft or by his

or her agent to the Accountant General for customs services at

the airports the following fees—

(a) for aircraft of a seating capacity of up to 4 passengers and

not exceeding 6000 lbs. in weight—

(i) before or after the normal hours of general attendance

on weekdays and Saturdays—

for scheduled flights $20 per landing

for non-scheduled flights $25 per landing

(ii) on Sundays and bank holidays—

for scheduled flights $25 per landing

for non-scheduled flights $35 per landing

(b) for aircraft of a seating capacity of more than 4 passengers

and exceeding 6000 lbs. in weight—

(i) before or after the normal hours of general attendance

on weekdays and Saturdays—

for scheduled flights $50 per landing

for non-scheduled

flights

$75 per landing

(ii) on Sundays and bank holidays—

for scheduled flights $75 per landing

for non-scheduled

flights

$100 per landing.

(Substituted by S.I. 29/1998)

138. PART CHARGING

When 2 or more persons require services (other than the entering or

clearing of ships or the loading of ships’ stores) to be performed after

the normal hours of general attendance, and in the opinion of the

proper officer, it is convenient to arrange for the same officer to

perform all such services the charges shall be divided between the

persons requiring the services in such proportion as the proper officer

may consider equitable.

139. APPLICATION FOR OVERTIME SERVICES

An application in Form 43 for the services of an officer before or

after the normal hours of general attendance shall be made in writing

to the Comptroller not later than 2 hours before the services are

required, and the applicant shall give a guarantee for the payment of

the fees chargeable.

140. CHARGES FOR SPECIAL SERVICES OUTSIDE THE CUSTOMS AREA

(1) Where the services of an officer are required at a place outside

the customs area suitable transportation and where necessary

suitable accommodation shall be provided by the applicant at

his or her own expense for the officer.

(2) If the services of an officer are required at a place outside the

customs area at a distance of more than one mile, the applicant

shall pay any reasonable charge which may be made by the

Comptroller in respect of subsistence allowance for the officer

or shall provide suitable board, as the Comptroller considers fit.

(3) Where an application is made for examination of goods at any

private premises during or after working hours, the Comptroller

may appoint officers to supervise the examination and the

applicant shall pay to the Comptroller—

(a) in the case of a container not

exceeding 20 feet..................................... $125; and

(b) in the case of a container

exceeding 20 feet..................................... $225.

(Amended by S.I. 29/1998)

PART 13 IMPORTATION AND EXPORTATION BY POST

141. MEANING OF CERTAIN WORDS

In this Part the expression—

―officer of the Post Office‖ includes the Postmaster General

and any person employed in the business of the Post

Office, whether employed by the Postmaster General, or

by any person under him or her or on behalf of the Post

Office;

―postal packet‖ means a letter, post card, reply post card,

newspaper, (printed packet), pattern or sample packet, or

parcel, and every packet or article transmissible by post;

―proper‖ in relation to an officer means appointed or duly

authorised by the Comptroller or the Postmaster General

to perform any duty in relation to a postal packet.

142. AUTHORISED POSTAL PACKETS

Dutiable goods shall not be brought by post into the Island from a

place situated outside the Island except in a postal packet and subject

to the conditions set out in the Postal Regulations.

143. DECLARATION OF CONTENTS

(1) Every postal packet, posted in the Island for transmission to any

place outside it or brought by post into the Island shall have

affixed to it or be accompanied by a customs declaration fully

and correctly stating the nature, quantity and value of the goods

which it contains, or of which it consists, and such other

particulars as the Comptroller or the Postmaster General may

require.

(2) Every small packet and every letter packet, posted in the Island

to any place outside it, and every packet brought by post into

the Island, otherwise than by way of trade, being a printed

packet containing or consisting of, dutiable goods, or being a

small packet or a letter packet, shall either—

(a) bear on the outside a green label in the prescribed form, in

which the declaration to the description, quantity (net

weight) and value of the contents shall be fully and

correctly completed; or

(b) bear on the outside either a green label in the prescribed

form or the top portion of such a green label and in

addition, shall have attached to or enclosed in it a full and

correct customs declaration in the prescribed form.

(3) The requirements of subregulation (2)(b) shall be complied

with in respect of every packet brought by post into the Island

by way of trade, being a printed packet containing or consisting

of dutiable goods or being a small packet or letter packet.

144. POSTAL PACKETS TO BE PRODUCED TO CUSTOMS OFFICER FOR EXAMINATION

In such cases as the Comptroller may require, the proper officer of the

Post Office shall produce to the proper officer of the Customs and

Excise all postal packets arriving in the Island or about to be

despatched therefrom, and, if the officer of Customs and Excise so

requires, shall open for customs examination any packet so produced.

145. OFFICER OF THE POST OFFICE DEEMED TO BE THE AGENT OF THE IMPORTER OR EXPORTER

The proper officer of the post office is hereby authorised to perform

in relation to any postal packet or the goods which it contains, such of

the duties required by virtue of the Customs (Control and

Management) Act to be performed by the importer or exporter of the

goods as the Comptroller may require.

146. MODIFICATION OF PROVISIONS GOVERNING ENTRY

(1) The addressee of all postal packets which in the opinion of the

proper officer are imported for commercial or trade purposes

shall be required to make entry of such postal packets at the

custom house as if such packets had been reported inwards by a

ship or aircraft. Subject to directions from the Comptroller, an

entry will not be required for private importations for personal

use or for gifts.

(2) The duties of customs and other fiscal charges payable on any

postal packet for which entry is not required shall be paid to the

Postmaster General at the time of delivery of the postal packet

and such duties and fiscal charges shall be paid over by the

Postmaster General to the Comptroller at such times and in such

manner as shall be agreed.

(3) The proper officer of the Post Office shall not deliver any postal

packet to the addressee on which there is any customs duty or

fiscal charge due until such duty or charge has been paid.

147. WHEN POSTAL PACKETS DEEMED TO BE DEALT WITH CONTRARY TO THE CUSTOMS LAWS

In any case where any postal packet or any of its contents is found on

examination to be conveyed by post otherwise than in conformity

with the provisions of these Regulations or of any law governing the

conveyance by post of such packets, or not to agree with any

declaration or green label which accompanies or is affixed to such

postal packets or with any declaration, invoice or other document

purporting to relate to its contents and which may be either

transmitted or produced by the addressee, or is found to consist of

goods prohibited or restricted to be conveyed by post or to be

imported or exported as the case may be, such postal packet and all its

contents are considered to be goods dealt with contrary to the customs

laws and shall be handed over to the Comptroller to be dealt with as

provided in such laws.

148. UNDELIVERED POSTAL PACKETS

If the addressee of a postal packet addressed to any place in the Island

neglects to claim such postal packet and if such postal packet is not

delivered to an alternative addressee or returned to the sender within

such time as may be laid down in any law governing the conveyance

of postal packets by post or if the addressee as refuses or neglects to

pay any duty payable under the customs laws in respect of the goods

contained in such postal packet, the Postmaster General shall send the

postal packet to the Comptroller for deposit in the Queen’s warehouse

where it may be sold or otherwise dealt with and any proceeds

applied as if it were goods which might be sold or otherwise dealt

with under the provisions of sections 138 and 142 of the Act.

PART 14 MISCELLANEOUS

149. DEFINITION

For the purposes of this Part ―spirits‖ includes all liquors mixed with

spirits and all mixtures, compounds or preparations made with spirits,

but not including methylated spirits or angostura bitters.

150. FEES FOR EQUIPMENT

The following charges shall be paid for the hire of the

undermentioned mechanical units—

Fork Lift Trucks

Per hour or

part thereof

Per lift

No. 1—Capacity 2,000 lbs— $6.00 $1.50

No. 2—Capacity 6,000 lbs— $8.00 $2.00

(Inserted by S.I. 22/1969)

151. POSSESSION OF UNLAWFUL SPIRITS

A person, firm, company or other organisation shall not buy, have in

his or her or its possession or sell any spirits which have been

imported, bulked or stored contrary to these Regulations.

(Substituted by S.I. 77/1999)

PART 15 MISCELLANEOUS

152. BONDS TO BE RECORDED ON CUSTOM DOCUMENTS

Whenever a person who has entered into a general bond desires to use

the bond for any transaction, he or she shall write on the relevant

customs form ―I/We request permission to ship (or remove as the case

may be) the specified goods under General Bond No.

dated ,‖and subscribe his or her signature to it.

153. FIRE HAZARDS

A person shall not light any match, lamp or fire or smoke in any

building in a customs area or warehouse without the express

permission of the Comptroller.

154. HOURS FOR RECEIVING MONEY AT CUSTOMS HOUSE

Unless the Comptroller in any special circumstances directs, money

due to be collected by him or her under customs laws, shall be paid to

the cashier at the Customs House between the hours of 8:30 and

12:00 noon and between the hours of 1:00pm and 2:30 pm on all days

except Saturdays, Sundays and bank holidays.

155. APPLICATIONS TO BE ADDRESSED TO COMPTROLLER

All applications shall be addressed to the Comptroller unless in any

prescribed form, provision is otherwise made.

156. DISCRETIONARY POWERS OF COMPTROLLER

To meet the exigencies of any case to which customs laws or these

Regulations may not be conveniently applicable or which is not

provided for, the Comptroller may permit action to be taken in such

form and manner as he or she may direct.

157. SUSPENSION OF OPERATION OF REGULATIONS

The Minister may by notice in the Gazette suspend the operation of

any of these Regulations.

SCHEDULE 1

Customs Procedure Codes

Customs Procedure Codes (CPC’s) identify the customs

regimes to which goods are being entered and from which they

have been removed (when this applies). The lists of Customs

Procedure Codes have been compiled from lists supplied by

national administrations and represents procedures applicable

throughout the OECS region.

Effort has been given to produce a comprehensive list, but it is

expected that revision may be necessary in the light of

experience. Users are advised to check with the Customs Entry

Processing Unit for assistance in cases of uncertainty.

The Structure of the Codes

The code consists of 2 parts. The first identifies the regime e.g.

Imports, Exports, Warehousing for which the goods are entered

and the second part further identifies how the goods are to be

processed within the regime.

The complete codes are known as Customs Procedure Codes

because as the name implies they identify the procedure that

Customs should apply to the declared goods.

The codes used are made up from an alphabetic character and 3

numeric characters. The alphabetic characters are C, E and S

and represent:

C = Goods for consumption (Import)

E = Goods for Export

S = Goods entering a duty/tax suspense regime.

The first of the numeric characters comes from the list:

Outright exportation — 1

Temporary exportation — 2

Re-exportation — 3

Home Use — 4

Temporary importation — 5

Re-importation — 6

Customs warehousing — 7

Transit — 8

Other procedures — 9

Use of the alphabetic character and the first number identifies

the Regime i.e. C4 — import to Home Use, E1 — export.

The next 2 numbers represent the procedure under a particular

regime. As far as possible these numbers reflect the logic

applied to the initial coding for the regimes but in some

instances the logic has to be varied because of the numbers of

procedures involved.

CUSTOMS PROCEDURE CODE

EXPORTS

1. Outright Exportation E1 A Goods for exportation liable to duties and/or taxes E100

B Goods for exportation relieved of duties and/or taxes E101

2. Temporary Exportation E2 Goods for temporary exportation E200

3. Re-exportation E3 A Re-exportation after clearance for Home Use

(i) Drawback of duty claimed E341

(ii) Drawback of duty not claimed E342

B Re-exportation after temporary importation

(i) In unaltered state E350

(ii) After repair E351

(iii) After inward processing E352

(iv) After manufacturing E353

C Re-exportation after warehousing or from other

premises under Customs fiscal control

(i) Re-exportation from Government warehouse E371

(ii) Re-exportation from Private warehouse E372

(iii) Re-exportation from Duty Free Shop E373

(iv) Re-exportation from other premises E374

D Re-exportation from transit E380

E Re-exportation from other procedures E390

CONSUMPTION C

4. Home Use C4 A Direct entry for Home Use ex Ship or Aircraft C400

B Goods Relieved of duties and/or Taxes

(i) CARICOM relief C401

(ii) Conditional Duty and/or tax exemptions

(a) For industry C402

(b) For purposes concerned with Tourism C403

(c) For Shipping C404

(d) For Aircraft C405

(e) For Educational and Cultural Purposes C406

(f) For Health C407

(g) For Government and Government Purposes C408

(h) For Military Forces C409

(i) For Diplomatic Missions, International

Organizations and Personnel C410

(j) For the movement of Persons C411

(k) For Fisheries C412

(l) For Agriculture and Forestry C413

(m) For Mining and Quarrying C414

(n) For Statutory Bodies C415

(o) For Other approved purposes C416

(iii) Specified Duty and/or tax exemptions

(a) Under Fiscal Incentive legislation C420

(b) Under special Cabinet or Ministerial

concession C421

(c) Under Government Agreement or other

legislation C422

(d) Under fiscal incentive legislation and

Cabinet Conclusion C423

(e) entered for home use liable to special

CARICOM rate C424

C Entered for Home Use after Temporary Admission C450

D Entered for Home Use after Warehousing or from other

premises under Customs fiscal control

(i) From Government wharehouse C471

(ii) From Private warehouse C472

(iii) From Duty Free Shop C473

(iv) From other premises C474

E CARICOM goods entered for Home Use after

warehousing or from other premises under Customs

fiscal control

(i) From Government warehouse C475

(ii) From Private Warehouse C476

(iii) From Duty Free Shop C477

(iv) From other premises C478

F Goods ex warehouse or other premises under Customs

fiscal control entered under conditional or specified

duty and/or tax exemptions

(a) For industry C432

(b) For purposes concerned with Tourism C433

(c) For shipping C434

(d) For aircraft C435

(e) For Educational and Cultural purposes C436

(f) For Health C437

(g) For Government and Government purposes C438

(h) For Military Forces C439

(i) For diplomatic Missions, International

Organisations and Personnel C440

(j) For the Movement of Persons C441

(k) For Fisheries C442

(l) For Agriculture and Forestry C443

(m) For Mining and Quarrying C444

(n) For Statutory Bodies C445

(o) For Other Approved Purposes C446

(p) Under Fiscal Incentive Legislation C447

(q) Under special Cabinet or Ministerial concession C448

(r) Under other Government agreement or legislation C449

G Entered for Home Use following diversion from Transit

or Transhipment C480

H Entered for Home Use from other procedures

(i) Goods sold in auction C491

(ii) Goods previously declared, duty and tax paid, but

certified short shipped, short landed or short

packed C492

(iii) Goods previously declared on deposit entry C493

(iv) Other C494

5. Temporary Importation C5 (i) For return in unaltered state C500

(ii) For return after repairs C501

(iii) For return after inward processing C502

(iv) For return after manufacturing C503

6. Re-Importation C6 A After outright exportation C600

B After temporary exportation

(i) Returned in unaltered state C621

(ii) Returned after repairs C622

(ii) Returned after processing C623

(iv) Returned after manufacturing C624

C After temporary exportation to CARICOM Member

State

(i) Returned in unaltered state C625

(ii) Returned after repairs C626

(iii) Returned after processing C627

(iv) Returned after manufacturing C628

SUSPENSES

7. Warehousing S7 A Entry to warehouse or other premises under customs

fiscal control

(i) In Government warehouse S701

(ii) In Private warehouse S702

(iii) In Duty Free Shop S703

(iv) Other S704

B Warehouse transfers for re-warehousing

(i) in government warehouse S771

(ii) in private warehouse S772

(iii) in duty free shops S773

(iv) other S774

8. Transit S8 A Through transit (from office of entry to office of exit) S801

B Transhipment (within port or airport) S802

9 Other S9

A Supplies for ships and aircraft stores

(i) Direct supply S900

(ii) After warehousing

(a) From Government warehouse S971

(b) From Private warehouse S972

(c) From Duty Free Shop S973

(d) Other S974

B Destruction of goods

(i) Before Customs clearance S920

(ii) After warehousing

(a) After warehousing S921

(b) In Private warehouse S922

(c) In Duty Free Shop S923

(d) Other S924

(Amended by S.I. 98/2000)

COUNTRY AND CURRENCY CODES

This section contains names of countries in alphabetic order and

codes representing country and the currency used. The country

codes are 2 alphabetic letters and the currency codes 3

alphabetic letters.

Name Country

Code

Currency Code

Afghanistan AF AFA

Albania AL ALL

Algeria DZ DZD

American Samoa AS USD

Andorra AD ESP