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
FRF
Angola AO AOK
Anguilla AL XCD
Antarctica AQ
Antigua and Barbuda AG XCD
Argentina AR ARA
Aruba AW AWG
Ascension SH SHP
Australia AU AUD
Austria AT ATS
Azores PT PTE
Bahamas BS BSD
Bahrain BH BHD
Bangladesh BD BDT
Barbados BB BBD
Belgium BE BEF
Belize BZ BZD
Benin BJ XOF
Bermuda BM BMD
Bhutan BT INR
BTN
Bolivia BO BOB
Bonaire AN ANG
Botswana BW BWP
Bouvet Island BV NOK
Brazil BR BRN
British Indian Ocean Territory IO USD
British Virgin Islands VG USD
Brunei Darussalam BN BND
Bulgaria BG BGL
Burkina Faso BF XOF
Burma BU BUK
Berundi BI BIF
Byelorussian SSR BY SUR
Cameroon CM XAF
Canada CA CAD
Canary Islands IC ESP
Cape Verde CV CVE
Cayman Islands KY KYD
Central African Republic CF XAF
Chad TD XAF
Chile CL CLP
China CN CNY
Christmas Island CX AUD
Cocos (Keeling) Islands CC AUD
Colombia CO COP
Comoros KM KMF
Congo CG XAF
Cook Islands CK NZD
Costa Rica CR CRC
Cote D’Ivoire CI XOF
Cuba CU CUP
Curacao QM ANG
Cyprus CY CYP
Czechoslovakia CS CSK
Denmark DK DKK
Djibouti DJ DJF
Dominica DM XCD
Dominican Republic DO DOP
East Timor TP TPE
Ecuador EC ECS
Egypt EG EGP
El Salvador SV SVC
Equatorial Guinea GQ XAF
Ethiopia ET ETB
Faeroe Islands FO DKK
Falkland Islands (Malvinas) FK FKP
Fiji FJ FJD
Finland FI FIM
France FR FRF
French Guiana GF FRF
French Polynesia PF XPF
French Southern Territories TF FRF
Gabon GA XAF
Gambia GM GMD
Germany, Federal Republic DE DEM
Ghana GH GHC
Gibraltar GI GIP
Greece GR GRD
Greenland GL DKK
Grenada GD XCD
Guadeloupe GP FRF
Guam GU USD
Guatemala GT GTQ
Guinea GN GNF
Guineau Bissau GW GWP
Guyana GY GYD
Haiti HT HTG
USD
Heard and McDonald Islands HM AUD
Honduras HN HNL
Hong Kong HK HKD
Hungary HU HUK
Iceland IS ISK
India IN INR
Indonesia ID IDR
Iran (Islamic Republic Of) IR IRR
Iraq IQ IQD
Ireland IE IEP
Israel IL ILS
Italy IT ITL
Jamaica JM JMD
Japan JP JPY
Jordan JO JOD
Kampuchea, Democratic KH KHR
Kenya KE KES
Kirbati KI AUD
Korea, Dem. People’s Rep. Of KP KPW
Korea, Republic of KR KRW
Kuwait KW KWD
Lao People’s Democratic Republic LA LAK
Lebanon LB LBP
Lesotho LS ZAR/ZAL/LSL
Liberia LR LRD
Libyan Arab Jamahiriya LY LYD
Liechtenstein LI CHF
Luxembourg LU LUF
Macau MO MOP
Madagascar MG MGF
Malawi MW MWK
Malaysia MY MYR
Maldives MV MVR
Mali ML XOF
Malta MT MTL
Marshall Islands MH USD
Martinique MQ FRF
Mauritania MR MRO
Mauritius MU MUR
Mexico MX MXP
Micronesia FM USD
Monaco MC FRF
Mongolia MN MNT
Montserrat MS XCD
Morocco MA MAD
Mozambique MZ MZM
Namibia NA ZAR
Nauru NR AUD
Nepal NP NPR
Netherlands NL NLG
Neutral Zone NT SAR/KWD/IQD
New Caledonia NC XPF
New Zealand NZ NZD
Nicaragua NI NIC
Niger NE XOF
Nigeria NG NGN
Niue NU NZD
Norfork Island NF AUD
Northern Mariana Islands MP USD
Norway NO NOK
Oman OM OMR
Pakistan PK PKR
Palau PW USD
Panama PA PAB/USD
Papua New Guinea PG PGK
Paraguay PY PYG
Peru PE PEI
Philippines PH PHP
Pitcairn PN NZD
Poland PL PLZ
Portugal PT PTE
Puerto Rico PR USD
Qatar QA QAR
Reunion RE FRF
Romania RO ROL
Rwanda RW RWF
Saba AN ANG
St. Bathelemy GP FRF
St. Eustatius AN ANG
St. Helena SH SHP
St. Kitts and Nevis KN XCD
Saint Lucia LC XCD
St. Maartin (Dutch) QN ANG
St. Martin (French) QN FRF
St. Pierre and Miquelon PM FRF
St. Vincent and the Grenadines VC XCD
Samoa WS WST
San Marino SM ITL
Sao Tome and Principe ST STD
Saudi Arabia SA SAR
Senegal SN XOF
Seychelles SC SCR
Sierra Leone SL SLL
Singapore SG SGD
Solomon Islands SB SBD
Somalia SO SOS
South Africa ZA ZAR
Spain ES ESP
Sri Lanka LK LKR
Sudan SD SDP
Suriname SR SRG
Svalbard and Jan Mayen Islands SJ NOK
Swaziland SZ SZL
Sweden SE SEK
Switzerland CH CHF
Syrian Arab Republic SY SYP
Taiwan TW TWD
Tanzania TZ TZS
Thailand TH THB
Togo TG XOF
Tokeleau TK NZD
Tonga TO TOP
Trinidad and Tobago TT TTD
Tunisai TN TND
Turkey TR TRL
Turks and Caicos Islands TC USD
Tuvalu TV AUD
Uganda UG UGS
Ukrainian SSR UA SUR
Union of Soviet Socialist Rep. (USSR) SU SUR
United Aarab Emirates AE AED
United Kingdom GB GBP
United States US USD
United States Minor Outlying Isl. UM USD
Uruguay UY UYP
Vanuatu VU VUV
Vatican City State (Holy See) VA ITL
Venezuela VE VEB
Vietnam VN VND
Virgin Islands, U.S. VI USD
Wallis and Futuna Islands WF XPF
Western Sahara EH ESP/MAD
Yemen YE YER
Yugoslavia YU YUD
Zaire ZR ZRZ
Zambia ZM ZMK
Zimbabwe ZW ZWD
CODES TO IDENTIFY METHODS OF TRANSPORT
The method of transport used to carry goods arriving or departing is
identified by means of a code. This is an international list and some
descriptions indicated by ―will only be used occasionally in this region‖.
Method Code
Sea 1
Rail 2*
Road 3*
Air 4
Mail 5
Multimodal 6*
Fixed 7*
Inland Waterway 8*
Unknown 9
To provide more information some countries may require the following to
be used in place of the code for Sea above. Users are advised to check with
the Customs Entry Processing Unit (EPU).
Goods whether or not containerised loaded
directly on a ship, but not carried in any kind of
vehicle 10
Goods loaded on a powered road vehicle which is
carried on a sea-going vessel
13
Goods loaded on an unaccompanied trailer or semi-
trailer which is carried on a sea-going vessel
17
(Inserted by S.I 25/1993)
1. CUSTOMS OFFICE CODES
Office Name Office Code
Castries Headquarters 00CA
Vigie Airport 00VG
Rodney Bay 00RB
Marigot Bay 00MB
Soufriere Port 00SP
Container Unit 00CU
Berth 6 Office 00BO
Vieux-Fort Main Office 00VF
Hewanorra International Airport 00HA
General Post Office 00GP
2. DUTY AND TAX CODES
Duty/Tax Type Abbreviation Code
Import Duty I. Duty 01
Export Duty Export 02
Excise Equalisation duty Excise 03
Consumption Tax-Imports C. Tax 05
Customs Service Charge Ser Chg 06
Consumption Tax-Domestic Ctax-Dom 07
Liquor Licence Liq Lic 08
Warehouse Rent Wh Rent 09
3. DUTY-TAX BASE
Duty-Tax Base Abbreviation Code
Kilogram kg 02
Number no 21
Litre lit 11
Litre of Pure Alcohol LPA 12
Cubic Metre m3 10
Kilowatt kw 16
Hundred Container Hrd Con 18
Thousand Matches Th Mts 19
Metre m 08
Pair pr 20
Thousand Shingles Th S 17
Square Metre m2 09
Metric Carat MC 15
FOB Value FOB 40
Export Value Exp Val 41
CIF Value CIF 42
CIF + Import Duty CIF + ID 43
4. TRANSIT SHED CODES
Transit Shed Code
Air Cargo Transit Shed (Vigie) VGAC
Baggage Hall (Vigie) VGBH
Baggage Hall (Castries) CABH
Open Storage (Castries) CAOS
Container Park (Castries) CACP
Shed 2 CAS 2
Shed 3 CAS 3
Shed 4 CAS 4
Shed 5 CAS 5
Shed6A CAS6A
Shed6B CAS6B
Baggage Hall (Hewanorra
International)
HABH
Open Storage (Vieux-Fort) VFOS
Container Park (Vieux-Fort) VFCP
Air Cargo Transit Shed (Hewanorra
Int’l)
HAAC
Shed 1 (Vieux-Fort) VFSI
Spirits Warehouse SPWH
5. CARGO AND PACKAGE TYPE/UNIT OF QUANTITY CODES
Cargo/Package/Unit of Measure Abbreviation Code
Bag Bag 01
Bale Bale 02
Barrel Brl 03
Box Bx 04
Bucket Bkt 05
Bulk Bulk 06
Bundle Bdl 07
Carton Ctn 08
Case C/se 09
Cask Cask 10
Container Cont 11
Crate Crte 12
Cylinder Cyl 13
Drum Drum 14
Flat Bed F/Bed 15
Keg Keg 16
Pack Pack 17
Pail Pail 18
Pallet Plt 19
Pair Pr 20
Parcel Pcl 21
Piece Pc 22
Roll Roll 23
Sack Sack 24
Sheet Sh 25
Skid Skid 26
Sling Sling 27
Stem Stem 28
Suitcase S/case 29
Trailer Trl 30
Trunk Trunk 31
Unit Unit 32
Vat Vat 33
Head Head 34
Tub Tub 35
Jar Jar 36
SCHEDULE 2
INDEX OF FORMS (Regulation 8)
No. Form Regulation
ARRIVAL OF SHIP
1. Ship’s Stores Declaration 9
2. Crew’s Effects Declaration 9
2A. Crew List 9
2B. Passenger List 9
3. List of unmanifested cargo 9
4. General Declaration for Ship’s Reg. 14(2), 102
4A. Cargo Declaration 14(2)
5. General declaration for aircraft 15, 89
6. Ship’s or Aircraft’s Bad Order List 48
7. Application to amend by addition 24
8. Application to amend by deduction 24
RUMMAGE AND ENTRY OUTWARDS
9. Entry outwards 86
10. Certificate of rummage 86
LOADING OF CARGO — COASTWISE OPERATIONS
11. Account of goods loaded by small craft 52
12. Permit to discharge coastwise 26, 30
13. Permit to discharge into small craft for loading
coastwise 54
14. Loading licence 25, 87
BAGGAGE
15. Customs Declaration 74
CONTENT AND CLEARANCE
16. (Deleted by S.I. 26/1981)
17. Clearance of ship other than steamship 92
18. Clearance for steamship 92
BILLS OF ENTRY
19. Carisad 35
19A. Customs Declarations (Inwards/Outwards)
20. Entry ex-ship/aircraft for goods liable to duty 35
21. Bill of Sight 35, 43
22. Entry for warehousing 35
23. Deposit entry 35
24. Transhipment shipping bill 42
REMOVAL PRIOR TO ENTRY
25. Permit to remove goods prior to entry 46
REFUNDS
26. Damage Certificate 65
27. Application for refund of duty 67
SHIPPING AMD RELANDING OF CARGO
28. Permit to ship stores 84
29. Drawback and debenture application 93
30. Drawback shipping bill and debenture 93
31. Shipping bill ex warehouse 93
32. Locker’s order (Customs) 93
33. Shipping bill for local produce not liable to export
duty 93
34. Shipping bill for local produce liable to export
duty 93
35. Shipping bill for goods re-exported not liable to
export duty 93
36. Shipping bill for goods re-exported liable to export
duty 93
37. Permit to reland goods shipped for export 96
WAREHOUSING
38. Request to repack warehoused goods 119
39. Transfer of warehoused goods 111
40. Entry ex warehouse 112
41. Request for and advice of removal of warehoused
goods 114
AUCTION SALE
42. Refund of part proceeds of sale of goods
warehoused 129
OVERTIME
43. Application for overtime services 156
LANDING CERTIFICATE
44. Landing certificate 65
BONDS
45. Bond for re-exportation of imported goods
delivered without payment of duty 45, 68
46. General bond for delivery of goods prior to
payment of duty 45
47. Bond for the removal of goods landed at one port
or place for entry at another port or place 45, 46
48. Bond to guarantee payment of the difference
between the duty due under the Preferential
and General Tariffs 45
49. Bond for exportation 93, 116
50. General bond for exportation 93, 116
51. Bond for shipment of stores 93, 116
52. General bond for shipment of stores 93, 116
53. Transhipment bond 42
54. General Transhipment bond 42
55. Bond for removal of warehoused goods 114
56. General bond for removal of warehoused goods 114
57. General bond to guarantee payment of rent etc. 117
58. General bond for securing duty on goods
warehoused in a private warehouse or customs area 118
59. Auctioneer’s bond 124
COASTING TRADE
60. Coasting cargo book 28
61. Declaration of Particulars Relating to Customs
Value Transaction Value Method 36
62. Declaration of Particulars Relating to Customs
Value Methods other than Transaction Value 36
GENERAL NOTE (Regulation 3)
The forms, other than those mentioned hereunder, set out in the Schedule to
these Regulations are to be printed in black ink on paper and to be of a size
of 13½ inches by 8½ inches.
The forms set out hereunder are to be printed in black ink on paper of the
undermentioned colours and to be of a size of 13½ inches by 8½ inches.
FORMS NO COLOUR
Report....................................................................... 4 White
Content — Ship........................................................ 16 Green
Entry For Goods Free of Duty................................. 19 White
Entry Ex-Ship/Aircraft For Goods
Liable to Entry.................................................. 20 Green
Bill of Sight............................................................... 21 White
Entry for Warehousing.............................................. 22 Blue
Deposit Entry............................................................ 23 White
Transhipment Shipping Bill....................................... 24 Buff
Shipping Bill Ex-Warehouse..................................... 31 Yellow
Shipping Bill for Local Produce
Not Liable to Export Duty................................ 33 Blue
Shipping Bill for Local Produce
Liable to Export Duty....................................... 34 Pink
Shipping Bill for Goods Re-exported
Not Liable to Export Duties............................. 35 Green
Entry Ex-Warehouse................................................. 40 Orange
FORM 1 Reg. 9
SHIP’S STORES DECLARATION
(Name of Shipping Line, Agent, Etc.) □ Arrival Departure □ Page No.
1. Name of Ship 2. Port of Arrival/
Departure
3. Date of Arrival/
Departure
4. Nationality of Ship 5. Port arrived from/Port of destination
6. No. of Persons
on Board
7. Period
of stay
8. Place of storage 11. For Official Use
Under
Seal
Out for
Use
9. Name of Article 10. Quantity 13. Issues 14. Receipts
Tobacco Lbs.
Cigarette No.
Spirits Gals.
Cigars No.
Perfumed Spirits Gals.
Firearms No.
Ammunitions No.
Narcotics
Animals No.
Miscellaneous
12. I declare that the above particulars to be true
......................... .........................................................................
Date Master, Authorised Agent or Officer.
(Substituted by S.I. 26/1981)
FORM 2 Reg.
9 CREW’S EFFECTS DECLARATION
(Name of Shipping Line, Agent, etc.) Page
No.
1. Name of
Ship
2. Effects which are dutiable or
subject to prohibitions or
restrictions
8. Date of
Arrival
3. Nationali
ty of
Ship
10. Whence
arrived
1
1
.
We, the
undersigned
Master,
Officers and
Members of
the crew of
the
from
declare that
we have in
our
possession,
respectively
as our
private
property the
quantity of
goods and
no more,
which we
have
respectively
placed
opposite our
signatures,
and we
severally
undertake
that none of
the goods
shall be
landed
without
authority of
the proper
Officer of
Customs.
T
o
b
a
c
c
o
Ci
ga
ret
tes
C
i
g
a
r
s
S
p
i
r
i
t
s
Pe
rf
u
m
ed
S
pi
rit
s
Fi
re
ar
m
s
N
ar
co
tic
s
M
i
c
s
.
7.
Signa
-ture
8.
Of
fi-
ci
al
U
se
Ib
. N
o
N
o
g
a
l
s
.
ga
ls
4. 5. 6.
Fam
ily
Na
me
Gi
ve
n
Na
me
Ra
nk
or
Rat
ing
Dat
e
Master, Authorised Agent or Officer
See notice overleaf
NOTICE TO MASTERS AND CREW MEMBERS OF VESSELS
ARRIVING FROM ABROAD REGARDING GOODS BROUGHT IN AS
THEIR PRIVATE PROPERTY
1. This form must be completed in readiness to be handed to the
Customs Boarding Officer who first visits the vessel. It must be signed by
each crew member (including the master and officers), who must state
opposite his or her signature the quantity of dutiable articles in his or her
possession. If he or she has nothing he or she must state ―Nil‖.
2. All articles acquired a broad or during the voyage must be declared.
3. With few exceptions, and usually only under certain circumstances,
ALL ARTICLES ARE DUTIABLE when imported into the Island or the
waters thereof. All articles which have not been taken into consumption or
use should therefore, be declared, and penalties avoided.
4. Any dutiable, prohibited, or restricted articles which are the property
of any crew member, found in the vessel and not declared will be liable to
forfeiture and the owner thereof will be liable to prosecution.
5. Crew members who remain on a vessel during her stay in port may
after declaration be allowed under certain conditions to retain in the
possession for their own use on board reasonable quantities of tobacco,
spirits and other dutiable goods. Such goods MUST NOT BE LANDED,
nor may any other articles whatever be brought ashore without the written
authority of the proper officer. However, on going ashore for short periods
crew members may have in their possession in good faith for their own
immediate use no more than ONE OUNCE of tobacco, but no spirits.
6. Crew members of whatever rank FINALLY leaving the vessel with
their effects are allowed to take ashore, free of duty, for THEIR OWN
PERSONAL CONSUMPTION, the following quantities of the
undermentioned goods, when they form the whole of the unconsumed
stores—
Tobacco in any form ........................................................... 8oz. in all;
Spirits....................................... one quart in all.
Any quantity in excess of the above amounts renders the whole quantity of
tobacco or spirits as the case may be, liable to duty.
7. Surplus stores of the ships, cats, dogs and other feline and canine
animals and livestock must be produced to the Customs Boarding Officer
first visiting the vessel and must be included in the Ship’s Stores
declaration (Form 1) and borne on the general declaration (Form 4) (Ship).
(Substituted by S.I. 26/1981)
FORM 2A
CREW LIST
(Name of Shipping Line, Agent, etc.) □Arrival □Departure Page No.
1. Name of Ship 2. Port of arrival/
departure
3. Date of
Arrival/
Departure
4. Nationality of Ship 5. Port arrived from 6. Nature and
No. of
Identity
Documents
(Seaman’s
passport)
7. No. 8. Family
Name,
Given
Names
9. Rating
or
Rank
10.
Nationality
11. Date &
Place of
Birth
12. I declare the above particulars to be true.
Date ......................................................
Master or Officer
(Substituted by S.I.26/1981)
FORM 2B Reg.9
PASSENGER LIST
(Name of Shipping Line, Agent, etc.) □Arrival □Departure Page No
1. Name of Ship 2. Port of Arrival/
Departure
3. Date of Arrival/
Departure
4. Nationality of Ship
5. Family
Name, Given
Names
6. Nationality 7. Date and
place of
Birth
8. Port of
Embar-
kation
9. Port of
Disem-
barkation
10. I declare the above particulars to be true.
Date ...............................................................................
Master, Authorised Agent or Officer.
(Substituted by S.I. 26/1981)
SAINT LUCIA Form 3 Reg. 9
LIST OF UNMANIFESTED CARGO
LIST OF ALL PACKAGES OR PARCELS (OTHER THAN
PASSENGER’S ACCOMPANIED BAGGAGE) IMPORTED AND FOR
WHICH NO BILL OF LADING HAS BEEN ISSUED
Note— This form must be completed in readiness to be handed to the
Customs Boarding Officer who first visits the vessel. A
―Nil‖ return is to be given if no packages are to be reported.
Port of............................................. Ship’s Name.....................................
Whence arrived............................... Date of arrival..................................
Mark or Address Description
of Goods
Consignee How disposed of (This
column is to be filled in by
the Officer of Customs and
Excise)
I certify that the above list contains details of all the small packages or
parcels (other than passengers’ accompanied baggage) brought in the ship
and for which no Bill of Lading has been issued
Date......................................20......... .................................................
Master
Delivered to me:
............................................................
Customs Boarding Officer.
Date.......................................................20..........
I certify having received the above mentioned goods in............................
...................................................................
Officer-in-Charge
Date and hour of receipt of goods..........................................................
[Insert page 1 of the Customs (Control and Management) Act Landscape
Pages]
[Insert page 2 of the Customs (Control and Management) Act Landscape
Pages]
[Insert page 3 of the Customs (Control and Management) Act Landscape
Pages]
[Insert page 4 of the Customs (Control and Management) Act Landscape
Pages]
SAINT LUCIA Form 5 (Reg. 15 and 89)
GENERAL DECLARATION FOR AIRCRAFT
(OUTWARD/INWARD)
Owner or Operator .........................................................................................
Aircraft ........................................................... Flight No.......... Date.............
(Registration Marks & Nationality)
Point of clearance........................................ for entry at.................................
(Place and Country) (Place and Country)
Itinerary of Aircraft and Declaration of Health
Airport Departure Date Airport Departure Date
Passenger...........
No. of Manifests attached.................. Cargo................. For Official use
only
Illness (other than airsickness) that has occurred aboard this
aircraft during flight...........................................
Details of last disinsectisation or sanitary treatment (method,
place, date and time)...................................
Animals, birds, insects, bacterial cultures or viruses on
board.........................................................................
Plants, unprocessed animal and plant products or fungus
cultures (where required by State of arrival) on
board......................................................................
Time of
Departure............
Time of Arrival..
CREW MEMBER’S MANIFEST
Surname and
Initials
Duties on
Board Nationality
Serial No. and Country of
issuance of Licence or
Certificate or Passport
Whenever separate Passenger or Cargo Manifests are not attached hereto, the
information required below must be furnished. If no passengers or no cargo
are being carried, insert the word ―NONE‖ in the appropriate Manifest
PASSENGER MANIFEST
Surname and
Initials From To
For use by owner or operator
only
For official
use only
CARGO MANIFEST
Marks and
numbers
on
packages
Number
and Type
of
Packages
Nature
of
Goods
From To Gross
Weight
For use
by owner
or
operator
only
For
offi-
cial
use
only
I declare that this General Declaration, and all statements and particulars
contained therein, and in any attached manifests or stores lists are complete and
contain to the best of my knowledge and belief an exact and true account of all:
Crew members...............
Embarked on*.............
Passengers...................... Disembarked from*.....
The above aircraft
Cargo.............................. Laden on*....................
Stores.............................. Unladen from*.............
Mail.................................
...................................................................................
Commander of aircraft or Authorised Agent
** Delete if necessary.
SAINT LUCIA Form 6 Reg. 48
SHIP’S OR AIRCRAFT’S BAD ORDER LIST
Port of ................................................
.................................... 20 .......
Name of aircraft or ship ..................................................................................
Date of arrival ............................................ 20....... from ...............................
.........................................................................................................................
I/We certify that the following packages have been discharged from
the above mentioned aircraft/ship* in bad order, and that such damage has
not been sustained since the arrival of the aircraft/ship* at this port.
Marks and
Numbers
Number and description
of packages
Contents Remarks
...........................................................
* Delete where not Applicable Master or Agent
SAINT LUCIA Form 7 Reg. 24
APPLICATION TO AMEND BY ADDITION Shed No. ( )
PORT OF .......................................................
DATE ........................................... 20 ..........
THE COMPTROLLER OF CUSTOMS AND EXCISE.
I/We request permission to amend the Inward Report/Landing
Account/Content Outwards of the .............................................................. of
.............................................. by adding the undermentioned packages.
Marks Nos. Packages Marks Nos. Packages
Which I/We declare were landed in/exported from* this Island.
......................................................
* Delete where not applicable Master or Agent
SAINT LUCIA Form 8 Reg. 24
APPLICATION TO AMEND BY DEDUCTION
Port of ___________________
_________________ 20 _____
THE COMPTROLLER OF CUSTOMS AND EXCISE
I/We request permission to amend the Inward Report/Landing
Account/Content Outwards* of the __________________ of ___________
20 ____ by deducting the undermentioned packages.
Marks Nos Packages Marks Nos. Packages
Which I/We declare were not landed in/shipped from* this Island.
______________________
Master or Agent
*Delete where not applicable
SAINT LUCIA Form 9—Reg. 86
PORT OF.................................................................................
ENTRY OUTWARDS
Ship’s
name
If British,
Name of Port
of her
registry
If Foreign,
Name of
country to
which she
belongs
Tonnage Master’s
Name
Port of
Destination
Lying at................................................... Reported....................20........
I,.........................................................................................Master of the ship
.........................................................................................................................
do hereby declare that no imported goods are left at this date on board of
the said ship other than the goods and stores whereof particulars are set out
below.
Cargo remaining on board:
.........................................................................................................................
.........................................................................................................................
.........................................................................................................................
.........................................................................................................................
.........................................................................................................................
Stores remaining on board
...........................................................................................................
...........................................................................................................
(a): ...........................................................................................................
...........................................................................................................
...........................................................................................................
...........................................................................................................
...........................................................................................................
Certificate of rummage attached.
Date.......................................20.......... .............................................
Master
No objection Allowed
Date..................................20....... Date..........................................20.........
....................................... .............................................................
Customs Officer for Comptroller of Customs and Excise
(a) All high duty goods, firearms, ammunitions, animals, &c., must be
detailed.
(b) Required only in the case of ships other than steam ships.
SAINT LUCIA Form 10—Reg. 86
CERTIFICATE OF RUMMAGE
I hereby certify that I did this ........................ day of ...............................
20 ........... personally rummage the ship ........................................................
master .............................................................................................................
from .................................................................................................................
now lying .......................................................................................................
and to the best of my knowledge no goods remain aboard except those
whereof particulars are set out below.
Cargo remaining on board
.........................................................................................................................
.........................................................................................................................
.........................................................................................................................
.........................................................................................................................
.........................................................................................................................
.........................................................................................................................
Stores remaining on board
Out for use Under Seal
...................................................... .............................................................
...................................................... ..............................................................
...................................................... ..............................................................
...................................................... .............................................................
.........................................................
Customs Officer
SAINT LUCIA Form 11—Reg. 52
ACCOUNT OF GOODS LOADED BY SMALL CRAFT
Ex. S.S./M.S...............................Voyage No....................Date.............20.......
Hatch No.........................Drogher No..................Name..............Time............
Marks Description Tally Total
........................... .......................... ........................... ..........................
........................... .......................... ........................... ..........................
........................... .......................... ........................... ..........................
........................... .......................... ........................... ..........................
........................... .......................... ........................... ..........................
........................... .......................... ........................... ..........................
........................... .......................... ........................... ..........................
I declare that the above is a true account of all the goods put into the
above mentioned small craft ex the above mentioned ship between the time
of its going alongside the said ship and the time of the delivery of this
account to the proper officer of Customs and Excise.
.......................................................
Master or Agent.
SAINT LUCIA Form 12—Regs. 26 and 30
PERMIT TO DISCHARGE COASTWISE
Application and Permit for Aircraft or Ship to proceed to a Port or
Place other than the Port of Report
To the Officer of Customs and Excise at.........................................................
I,.........................................................................Commander, Master/Agent*
of the.........................do hereby apply for permission to proceed with the
said aircraft/ship* to.................at a.m./p.m. on............................20..........,for
the purpose of discharging cargo.
Particulars of cargo intransit are endorsed hereon.
I undertake to pay all expenses incurred including expenses of tallying,
escorting, watching and guarding the said aircraft/ship*, its stores and
cargo.
Date.....................................20....... ............................................................
Commander, Master or Agent
The above application is granted subject to the observance of the following
directions and conditions, namely—
.........................................................................................................................
.........................................................................................................................
.........................................................................................................................
.........................................................................................................................
............................................................................
for Comptroller of Customs and Excise
Cleared with cargo for discharge at...............................................as per
copy of report attached. The guards boarded are Messrs................................
.........................................................................................................................
.........................................................................................................................
.........................................................................................................................
.........................................................................................................................
..........................................................
Customs Boarding Officer
Particulars of Cargo in Transit
.........................................................................................................................
.........................................................................................................................
.........................................................................................................................
.........................................................................................................................
.........................................................................................................................
.........................................................................................................................
.........................................................................................................................
.........................................................................................................................
.........................................................................................................................
.........................................................................................................................
.........................................................................................................................
.........................................................................................................................
I declare the above particulars to be true.
Date..........................................................20........
...............................................................
Commander, Master or Agent
*Delete where not applicable
SAINT LUCIA Form 13—Reg.54
PERMIT TO DISCHARGE INTO SMALL CRAFT FOR LANDING
COASTWISE
Application and Permit to Discharge Cargo Ex Ship into a Small Craft
to be landed at a Port or Place other than the Port of Report.
To the Officer of Customs and Excise at.........................................................
I, ............................................ Master/Agent* of the ship ........................
do hereby apply for permission to discharge the undermentioned cargo
from the said ship into the undermentioned small craft each of which will
be furnished with required account of goods loaded by small craft (Form
11) for conveyance to......................................................................................
there to be delivered to........................................................................... ,and
I undertake to pay all expenses incurred, including expenses of tallying,
escorting, watching and guarding the same.
......................................................
Master or agent
Particulars of Cargo—
.........................................................................................................................
.........................................................................................................................
.........................................................................................................................
.........................................................................................................................
Small craft (names and numbers)—
.........................................................................................................................
.........................................................................................................................
.........................................................................................................................
.........................................................................................................................
Permission granted.
Date......................................20.......
........................................................................
for Comptroller of Customs and Excise
Cleared, Guards boarded are Messrs:
.........................................................................................................................
.........................................................................................................................
.........................................................................................................................
.........................................................................................................................
Date.....................................20.......
......................................................
Customs Office
*Delete when not applicable
Original/Duplicate*
SAINT LUCIA Form 14—Reg. 25 and 87
LOADING LICENCE
I request that a Loading Licence be issued to enable the ..........................
to proceed coastwise for the purpose of loading ..........................................
....................................................................at..................................................
Date...............................20........ ..........................................................
Master or Agent
A Loading Licence is hereby granted to the master of the........................
..............................................to proceed to .................................................
for the purpose of loading ..............................................................................
and this licence shall remain in force for .................................. days.
This Licence is issued subject to the observance of the following
conditions—
(a)
The duplicate of this licence when completed by the master as to
cargo and stores loaded at .................................................................
is to be delivered to ..........................................................................
at ........................................... before clearance.
Cargo remaining on board from the inward voyage: ...............................
...............................
Cargo landed at this port. ................................
................................
Date..............................20...... .................................................
Customs Officer
† D I declare that I have taken on board at the port of ...............................
.........................................................................................................................
in pursuance of the within Loading Licence Original/Duplicate* the
following goods: namely—
Cargo
.........................................................................................................................
.........................................................................................................................
.........................................................................................................................
Stores
.........................................................................................................................
.........................................................................................................................
.........................................................................................................................
.....................................................
Master or Agent
Date.............................................20......
NOTE—The duplicate of this licence is to be surrendered after completion
to the officer at the port of loading and the original is to be
attached to the Content on Clearance by the master or agent.
(a) Applicable only in case of a loading licence issued for a port
or place at which no customs officer is permanently
stationed.
†To be printed on reverse side
*Delete when not applicable
FORM 15 — Reg. 74
SCHEDULE
SAINT LUCIA
CUSTOMS DECLARATION
Each arriving Traveller or Head of a Family must write in the following
information. PLEASE PRINT. READ NOTES AT THE BOTTOM.
1. Family Name First Name Middle Initial
2. Port of Arrival 3. Port of Embarkation
4. Reason for Entering Saint
Lucia
5. Residents only (date of last departure)
6. Have you in your personal baggage or on your person or in your
possession anything apart from your own* personal effects?
Yes □ No □
7. Are you or anyone in your party carrying any fruits, plants, vegetables,
soil, meats (uncooked), or live animals of any kind?
Yes □ No □
8. Are you or anyone in your party carrying any firearm, spirits, cigars,
cigarettes, tobacco, perfumes or jewellery in your baggage or on your
person?
Yes □ No □
9 Are you or anyone in your party carrying any articles intended to be given
to any other person?
Yes □ No □
10. I certify that I have declared all items acquired abroad as required
herein and that all oral and written statements which I have made are
true, correct and complete.
...................................................... ................................................
Signature Date
IF YOU HAVE ANSWERED YES TO ANY OF THE ABOVE
QUESTIONS GIVE PARTICULARS OF ITEMS OVERLEAF.
The law of Saint Lucia requires that you Declare all articles (whether
worn or used, whether dutiable or not, and whether obtained by purchase,
as a gift or otherwise) which are in your or your family’s possession at the
time of arrival.
* Personal effects are wearing apparel, articles of personal adornment,
toilet requisites, and any portable articles in a passengers baggage or on his
or her person which he or she might reasonably be expected to carry with
him or her for his or her own regular and private use, and which are so
declared.
FALSE STATEMENTS MADE TO A CUSTOMS OFFICER ARE
PUNISHABLE BY LAW.
Description of Articles Price Customs use only
ATTACH CONTINUATION
SHEETS IF NECESSARY
Total
Price
This space is reserved for Customs
Validation.
State price ACTUALLY
PAID. If not purchased, state
fair price in country where
obtained. You may combine
articles costing less than US
$10 each and list as
MISCELLANEOUS up to a
total of US $100 or the
equivalent. List separately all
other items regardless of cost.
Prices should be quoted in the
currency of the country where
article was purchased.
(Substituted by S.I. 77/1983)
SAINT LUCIA Form 17 — Reg. 92
CLEARANCE OF SHIP OTHER THAN STEAMSHIP
Port of .....................................................
.........................................20........
.........................................................................................................................
Master of the Ship............................................................................................
of............................................... tons burden and bound for ...........................
duly entered his or her vessel on the ..................................................
20.......and has this day cleared according to law with the cargo, stores, crew
members and passengers as directed hereunder:
Cargo
Marks and Numbers Number and Description of Packages and Goods
..................................... ................................................................................
..................................... ................................................................................
..................................... ................................................................................
..................................... ................................................................................
..................................... ................................................................................
..................................... ................................................................................
..................................... ................................................................................
Stores
(a) REMAINING ON BOARD FROM THE INWARD VOYAGE
................................................... ...............................................................
................................................... ...............................................................
................................................... ...............................................................
................................................... ...........................................................................
(b) LOADED IN SAINT LUCIA
.................................................... ...............................................................
.................................................... ...............................................................
................................................... ...............................................................
................................................... ...............................................................
–All drawback and/or warehoused goods are to be separately shown and the
total of each class written in words at length.
Crew Members
Names Rank Names Rank
1................................... ................. 7............................. ........................
2................................... ................. 8............................. .......................
3................................... ................. 9............................. .......................
4................................... ................. 10........................... .......................
5................................... ................. 11........................... .......................
6................................... ................. 12........................... .......................
Passengers
Names Names
1........................................................ 8.......................................................
2........................................................ 9.......................................................
3........................................................ 10........................................................
4........................................................ 11........................................................
5........................................................ 12........................................................
6........................................................ 13........................................................
7........................................................ 14........................................................
Examined, compared with content and found correct.
...........................................................
Searcher
Date.................................20..... Station........................................................
Date.................................20..... ....................................................................
for Comptroller of Customs and Excise
SAINT LUCIA Form 18—Reg. 92
CLEARANCE FOR STEAMSHIP
PORT OF ...................................................
........................................20.......
THESE ARE TO CERTIFY to all whom it doth concern that
........................
.........................................................................................................................
Master of the Ship ....................................... Nationality .............................
of .................................................. of ..............................................................
Port of Registry
net registered tons navigated with .................. crew members and having on
board ...................... passengers having cleared according to law is hereby
granted permission to depart for .....................................................................
Given under my hand this .................... day of ...................... 20 ......
.........................................................................
for Comptroller of Customs and Excise
[Insert page 5 of the Customs (Control and Management) Act Landscape
Pages]
[Insert page 6 of the Customs (Control and Management) Act Landscape
Pages]
[Insert page 7 of the Customs (Control and Management) Act Landscape
Pages]
[Insert page 8 of the Customs (Control and Management) Act Landscape
Pages]
[Insert page 9 of the Customs (Control and Management) Act Landscape
Pages]
[Insert page 10 of the Customs (Control and Management) Act Landscape
Pages]
[Insert page 11 of the Customs (Control and Management) Act Landscape
Pages]
SAINT LUCIA Form 21–Reg. 35 & 43
BILL OF SIGHT
Declaration under Customs Act.
No. of Bill of Lading ....................................
Port of Importation ........................................................................................
Importer’s Name ............................................................................................
Name of
Aircraft or Ship
Commander’s
Master’s Name
Date of Report Port or Place
whence arrived
.......................... ............................... ........................ ...........................
.......................... ............................... ........................ ...........................
Marks and
Numbers
Number and Description of Packages, with such
information as the Importer is able to give as to Quantity
and Value of Goods
......................... ...........................................................................................
......................... ...........................................................................................
......................... ...........................................................................................
......................... ...........................................................................................
......................... ...........................................................................................
......................... ...........................................................................................
......................... ...........................................................................................
I ................................................................................. the importer, or ...........
.....................................................................................agent of the importer,
of the goods above-mentioned, do hereby declare that I have not, and that to
the best of my knowledge he or she has not received sufficient invoice, bill
of lading, or other advice from which the quantity, quality or value of the
goods above-mentioned, can be ascertained.
Dated this .................. day of ...................................................... 20.......
........................................................ ................................................
Witness Importer or Agent (1)
Declared before me this ............... day of .......................................... 20........
..........................................................................
for Comptroller of Customs and Excise
NOTE.— (1) The importer or his or her agent may examine the above-
mentioned goods for the purposes of making entry
according to law.
(2) The declaration and signature of the importer or his or her
agent must be attested by the proper officer, or by a witness
whose signature is known to, and who is approved by the
Comptroller.
(3) The importer must produce to the examining officer order,
indent, catalogue or any other document in his or her
possession which would assist with the valuation of the
goods.
Form 22—(Repealed by S.I. 25/1993)
SAINT LUCIA Form 23 Reg.
35
DEPOSIT ENTRY
PORT OF
............................................................................................................
Depositor .........................................................................................................
Relative Entry (if any) ................ Number ............. Dated ................... 20.....
Name of Aircraft or
Ship
Commander’s
Master’s Name
Date of
Report
Port or Place
whence arrived
Permission is requested to deposit the sum of .................. $ c.
(To be stated in words at length)
for the following reasons–
(PARTICULARS)
TOTAL ...................................... $
No ........................... I/We declare the above particulars to be
true.
$ c.
Dated this ............ day of .....................
20......
..................................
......................................
Deposit received
Date ............................. Depositor....................................................
......
Form 24—(Repealed by S.I. 25/1993)
SAINT LUCIA Form 25–Reg. 46
PERMIT TO REMOVE GOODS PRIOR TO ENTRY.
I request to be allowed to remove from this port to ...................................
the undermentioned goods ex ........................... reported ...............................
20...... and now lying at .............................................. the said goods to be
delivered into the custody of the proper officer of Customs at ....................
within ..................................... hours/days from the date hereof:
Marks &
Nos.
No. of
Packages
Description of
Goods
Landing &
Delivery
Account
Receipt and Re-
examination
Account
................ ................ ........................ .................. ................................
................ ................ ........................ .................. ................................
................ ................ ........................ .................. ................................
................ ................ ........................ .................. ................................
................ ................ ........................ .................. ................................
................ ................ ........................ .................. ................................
................ ................ ........................ .................. Brought to account
................ ................ ........................ .................. ................................
................ ................ ........................ .................. entry No.................
................ ................ ........................ .................. Date ......... .............
Date .................................... 20....... ......................................................
Customs Officer
.....................................................
Importer or Agent
No objection, Application granted
Bond in force.
.................................................... ................................................................
Officer-in-charge Import Station for Comptroller of Customs and Excise
Name and address of carrier ...........................................................................
.........................................................................................................................
Delivered to ............................ for delivery into the care of the proper
officer at ................................. within ................................ hours/days ........
Dated ............................... 20....... at ................. a.m./p.m.
...........................................................
Customs Officer
SAINT LUCIA Form 26 – Reg. 65
Voucher No ...................................
O.E. No.. ..........
DAMAGE CERTIFICATE
APPLICATION
From:...............................................................................................
To: The Comptroller of Customs and Excise.
Date...........................................20.......
I/We herewith apply for a refund to the extent of.......................per cent.
of the duty paid in respect of the following goods, landed in a damaged
state, and duty paid on Duty Entry
No................of....................................20.........ex s.s,......................................
of............................................................20........from......................................
.......................................................
.......................................................
.......................................................
....................................................... ....................................................
Importer
INSURANCE CERTIFICATE
I/We certify that the above goods are covered by insurance with
the........................................................ Company, and that as a result of a
survey a claim to the extent of....................................................................per
cent, has been allowed in respect of the above-mentioned goods owing to
damage.
..............................................................
Insurance Agents
Date.......................................20.......
Examination of Goods
We certify that we have examined the above-mentioned goods and
recommend an abatement of........................per cent, as fair and reasonable.
........................................................................
Officer in charge of Importing Ship
Date...................................20..... ..................................................................
Executive Officer Outdoor
Approval of Percentage of Abatement
Abatement of.....................................per cent, approved
........................................................
for Comptroller
Date.................................20........
Amount of Abatement
I certify that at the approved rate of abatement a refund of
$......................... as shown on the statement recorded on Duty Entry
No....................of......................................20........ex
s.s.................................... is due the importer.
......................................................
Officer
Date...................................20.........
Certificate of Checking Officer
Examined and found correct
Date...................................20......... ...........................................................
Accountant
Certificate of Comptroller
The duty to be repaid for abatement on account of damage as above-
mentioned, amounts to $...........................................
Expiry date ................................................ 20........
(2 years from date of payment)
Date.................................20....... .............................................................
for Comptroller of Customs and Excise
Treasury Department
Passed for payment
Date................................20........ ..............................................................
for Accountant General
Receipt for Duty Repaid
Received from the Accountant General this ............. day of.............20
........... the sum of $...........................................in full of the above claim.
Witness of payment .........................................................
Importer
..................................................
SAINT LUCIA Form 27 – Reg. 67
APPLICATION FOR REFUND OF DUTY
From:...............................................................................................................
To : The Comptroller of Customs and Excise.
Date..................................20.........
I/We declare that I/we have over-paid and do hereby apply for a refund
of duty amounting to $...........................................in respect of
(a)................................................................................................
.........................................................................................................................
entered on duty entry No...............of................................................20.......
Ex.............................................. reported...............................................20......
........................................................
Importer
(a) Insert particulars of the package, quantity and value of goods.
SAINT LUCIA Form 28 – Reg. 84
PERMIT TO SHIP STORES
From: ..............................................................................................................
To : The Comptroller of Customs and Excise.
Date.......................................20........
I/We request permission to ship the undermentioned goods as stores on
the aircraft/ship .................................. bound for .................................... tons
..................... men ................................. ; duration of voyage ............... days.
.......................................................
Master.
I certify that the above stores (as amended*) are not excessive.
......................................................
Executive Officer Outdoor.
Approved.
......................................................
for Comptroller of Customs and Excise.
*To be struck out if application is not amended.
SAINT LUCIA Form 29 – Reg. 93
Drawback No......................................
.............................................................
Customs Officer.
DRAWBACK AND DEBENTURE APPLICATION.
I, .............................................................................................................
of .....................................................................................................................
having entered the undermentioned goods, for exportation in the
aircraft/ship* ........................ bound for ............................. do hereby apply
for a drawback of $........................................... upon the
exportation/shipment as stores* of the said goods and upon fulfilment of the
prescribed conditions.
.........................................................................................................................
.........................................................................................................................
.........................................................................................................................
I declare the above particulars to be true and that I am entitled to
drawback as claimed.
......................................................
Exporter, or his or her
Agent.
Certificate of Checking Officer
I certify that the values against which I have placed my initials agree
with the particulars on the import entry and that duty was paid thereon
accordingly.
..........................................................
Customs Officer.
Bond in force.
.........................................................
for Comptroller of Customs and Excise.
Certificate of Shipment
I certify that the above-mentioned goods have been put on board the......
............... in my presence.
.......................................................
Customs Officer.
Date.......................................20....... Station...............................................
I certify that I have seen/examined* the above-mentioned goods on
board the ......................... that to the best of my knowledge and belief they
have been duly exported therein, and that the receipt on board has been
acknowledged by the master on the appropriate shipping Bill.
.............................................................
Date.......................................20....... Customs Boarding Officer
Certificate of Content
I certify that the goods are duly/not* entered on the content.
.......................................................
Date ..................................... 20........ Searcher.
Certificate of Checking Officer
Examined and found correct.
.........................................................
Date........................................20....... Accountant.
Certificate of Comptroller
The drawback on the goods mentioned in this debenture amounts to
$...................................
Expiry Date.........................20..... .....................................................
(1 year from exportation for Comptroller of Customs and Excise
Date......................................20.......
* Delete where not applicable.
Treasury Department
I declare that the conditions under which drawback is allowed have
been fulfilled, that the goods mentioned in this debenture have been
actually put on board the ............................. for use as stores/exported by
the ............................. * and have not been returned and are not intended to
be returned to this Island, and that at the time of entry and shipping of the
said goods I was, and still am, entitled to drawback thereon.
Date ................................... 20 ....... ..........................................................
Exporter
Passed for Payment
Date .................................... 20 ........ ..........................................................
for Accountant General
Receipt for Duty Repaid
Received from the Accountant General this ................. day of
............................. 20...... the sum of $..........................................., in full of
the within claim $...........................
...........................................................
Witness to payment. Exporter.
.............................................
*Delete where not applicable
Form 30—(Repealed by S.I. 25/1993)
Form 30-36—(Repealed by S.I. 25/1993)
SAINT LUCIA Form 37—Reg. 96
PERMIT TO RE-LAND GOODS SHIPPED FOR EXPORT
APPLICATION
PORT OF.......................................................
.......................................20.......
THE COMPTROLLER OF CUSTOMS AND EXCISE
Permission is requested to re-land the following goods, namely:
.....................................................................................................................
.....................................................................................................................
.....................................................................................................................
.....................................................................................................................
.....................................................................................................................
.....................................................................................................................
.....................................................................................................................
.....................................................................................................................
waterborne to be shipped, or shipped for exportation and which it is desired
to return ashore for
(a) free delivery to me/us
(b) delivery to me/us on payment of duty thereon, or
(c) re-warehoused
for the following reasons, i.e...........................................................................
.........................................................................................................................
..................................................
Importer or Agents
Allowed
...................................................
............................................
for Comptroller
Date......................................20.......
Certificate of Re-landing of Goods shipped for Export on board an
Exporting Ship but not landed in parts beyond the seas
NOTE— This form is not to be used for re-imported goods, i.e. goods
which have left the territorial waters of Saint Lucia, and which
(if liable to duty), must be duty paid before delivery, unless the
Comptroller otherwise directs.
I, .............................................................................................................
of Customs and Excise at ............................................................................
do hereby certify that the goods enumerated in the application and declared
to have been exported from ........................................ by the ........................
on the .................................................. day of ............................. 20........
have been ........ re-landed at ........................... this .......................... day of
.................................. 20....... with the authority of the Comptroller of
Customs and Excise, for :
(a) Free delivery to the shipper.
(b) Delivery to the shipper on payment of duty thereon, Vide, D.E.
No ................... of ................................................... 20 ......,or
(c) Re-warehousing in the ................................. Vide Warehousing
Entry No ........................ of ............................................. 20......
....................................................
Customs Officer.
SAINT LUCIA Form. 38—Reg. 119
REQUEST TO REPACK WAREHOUSED GOODS
Port of ................................................
.....................................20.......
I request permission to repack the undermentioned goods as shown
hereunder—
Ship..........................Rotation........................Register..................Folio........
..
Date warehoused .........................................
Marks Numbers
Form
ToNo. of
Packages Description of goods
...................................................
Owner.
No.......................
Rent
to............20.....Received
Permission granted.
$ ...................
...................................... ..........................................................
Cashier. for Comptroller of Customs and Excise
...............................20...... Date...........................................20......
I certify having supervised the repacking of the undermentioned goods
in the manner shown hereunder—
Marks Numbers No. of
Packages Description of Goods How repacked
Further that this transaction is recorded in the Operations Register at
folio...................................
Also that the original account—Rotation .................... Register
............... Folio .............................. has been closed, and a fresh account
opened as Rotation ..................... Register .......... Folio..............
..................................................
Officer in Charge.
Date.................................................20..........
.
.............................................
.
Warehouse.
SAINT LUCIA Form 39—Reg.111
TRANSFER OF WAREHOUSED GOODS
PORT OF ..........................................................
.............................................20........
THE COMPTROLLER OF CUSTOMS AND EXCISE
Please note that I have this day transferred the undermentioned
packages which are deposited in the warehouse at
....................................... .....................................to .....................................
of .....................................
..................................................................
Owner or Authorised Agent of Owner
Ship Rota- Regis- Folio Date By Marks Descri-
tion ter Ware-
housed
whom
Ware-
housed
and
Num-
ber of
Packa-
ges
ption
of
Goods
CERTIFICATE OF ACCEPTANCE
I,
...............................................................................................................
of
.....................................................................................................................
hereby certify that as from this date I am the owner of the aforementioned
goods and that I undertake to pay when called upon to do so all rent and
charges due and accruing thereon.
Entered
....................................................... .......................................................
Warehouse Officer Signature of the person to
whom transferred or of his or her
Authorised Agent.
Date.......................................20........
.
Form 40—(Repealed by S.I. 25/1993)
SAINT LUCIA Form 41–Reg. 114
REQUEST FOR AND ADVICE OF REMOVAL OF
WAREHOUSED GOODS
REQUEST No
..............................
I request to be allowed to remove from the
.............................................. warehouse at this port by virtue of
special/general bond dated ................... 20....... the undermentioned
goods, to the port of ............................ there to be .................................
warehoused in the ........................ Warehouse within ...................... days
from the date hereof, namely—
Rot ....................................... Register ................................. Folio
.................
Ship
Date of
Ware-
housing
Marks and
Numbers
Number and
Description
of Packages
Descrip-
tion of
Goods
Record of
Officers’
Examination
Port of .........................................................
...................................... 20 ........ ...........................................................
Owner of goods or his or her
Agent
Allowed. Bond in force
Dated ............................. 20....... ..........................................................
for Comptroller of Customs and Excise
Locker’s Order No ..................
Rent to ........................... 20 ....... $ ........... c ......... received
Dated ............................. 20 ....... ..........................................................
Cashier
ADVICE
To the Officer-in-Charge ........................................................... Warehouse,
Port of ...................................................
The above goods have this day been forwarded by ...............................
at ........................................ a.m./p.m. to your port under bond for re-
warehousing and at the time of delivery were in good condition and
contained the goods as described and examined above.
.......................................................
Officer-in-Charge
Dated ................................... 20 ..... .................................... Warehouse
Receipt and Re-Warehousing Certificate
To the Officer-in-Charge, Queen’s Warehouse
Port of .................................................................................
I certify that the above packages have been received without loss or
diminution and duly re-warehoused.
Rotation ..................................... Register ............................. Folio ..............
Vide Re-warehousing Entry No .........................................(Copy attached)
..........................................................
Officer-in-Charge
.........................................Warehouse
Dated .................................... 20 ...... Port of .............................................
SAINT LUCIA Form 42–Reg. 129
REFUND OF PART PROCEEDS OF SALE OF GOODS
WAREHOUSED
Application by Owner
Address ............................................
Date ..................................... 20 ......
THE COMPTROLLER OF CUSTOMS
I/We hereby apply for the balance of the proceeds of sale of the
undermentioned goods warehoused on ................................................ 20.....
ex ............................................... lot ................................................................
..........................and sold at public auction on the .............................. 20 .......
I/We hereby declare that the goods sold were owned by me/us and that I
am/we are entitled to the proceeds applied for.
..........................................................................................................................
..........................................................................................................................
..........................................................................................................................
..........................................................................................................................
..........................................................................................................................
..........................................................................................................................
..........................................................................................................................
.........................................................................................................................
.......................................................... ................................................
Officer-in-Charge Warehouse, Owner
Allowed
.................................................
for Comptroller of Customs
Refund voucher issued for $............................................
...................................................... 20 .........
SAINT LUCIA Form. 43—Reg. 156
APPLICATION FOR OVERTIME SERVICES
..................................... 20 ........
THE COMPTROLLER OF CUSTOMS AND EXCISE.
Sir,
Permission is hereby required to—
.........................................................................................................................
(Insert nature of work etc. to be. done and where)
.........................................................................................................................
.........................................................................................................................
.........................................................................................................................
ex/to .................................................................... on ......................................
(Name of Vessel) (Date)
at/from ................................................................. to ......................................
(Hour) (Date
We guarantee all expenses incurred.
Yours faithfully
For :
..................................................
Allowed by ............................................
Date .......................................................
CHARGES IN RESPECT OF APPLICATION OVERLEAF
Agent Vessel Where
Date Staff employed Services performed Time No.
Hours $ c.
Total:
Part charged to ............................
Signature of Officer .......................... Checked by : ......................................
Date ........................................ 20 .......
Index No ...........................................................
(For Departmental use only)
SAINT LUCIA Form. 44—Reg. 56
LANDING CERTIFICATE
This is in certify that the undermentioned goods entered by
M ............................................................................ were landed at this port.
Ex ............................................................................................
from ........................................ on the ................. day ........................ 20 ......
Marks
and Nos.
No. and description
of packages
Description
of goods Quantity Observations
Correct
Port of .......................................................
Date ........................................... 20 .........
............................................................
Customs Officer
............................................................
for Comptroller of Customs and Excise
SAINT LUCIA Form 45—Reg. 45 and 68
BOND FOR THE RE-EXPORTATION OF IMPORTED GOODS
DELIVERED WITHOUT PAYMENT OF IMPORT DUTY
KNOW all men by these presents that we ..............................................
.........................................................................................................................
of .....................................................................................................................
and ...................................................................................................................
of ........................................................................................ ....... are held and
firmly bound unto Her Majesty the Queen in the sum of
$........................................... to be paid to Her Majesty the Queen her Heirs
and Successors for which payment well and truly to be made we bind
ourselves and every of us jointly and severally for and in the whole our
heirs executors administrators and assigns and every of them firmly by
these presents.
Dated this ................................... day of ............................. in the year of
Our Lord 20 ........................................
WHEREAS the above bounden
................................................................... has imported into this territory by
the ship ........................................... from ...................................... certain
packages containing .....................................
........................................................................................................................
(hereinafter called the said goods) and marked and/or numbered
................................................... whereon duties of customs have not been
paid, and whereas the above bounden ..........................................................
is required to export the said goods within 3 months of the date hereof or
such further period is the Comptroller of Customs and Excise (hereinafter
called the ―Comptroller‖) shall allow and to produce proof if required to the
satisfaction of the Comptroller of the landing of the said goods in parts
beyond the seas, or otherwise to pay to the Comptroller the full duties of
customs in respect of so much of the said goods as shall not have been re-
exported and so proved as aforesaid.
Now the condition of this obligation is such that if the above bounden
.............................................. shall pay to the Comptroller the full duties of
customs upon any of the said goods which shall not have been re-exported
and so proved as aforesaid, and shall not sell or otherwise dispose of any or
all of the said goods within the Island without the written permission of the
Comptroller, then in such case this obligation is void, but otherwise is and
remains in full force and virtue.
Signed and delivered by the
above bounden ..................... in the
presence of ......................................
of ...........................................
.......................................................
Signed and delivered by the
above bounden ........................... in
the presence of ..................................
of .....................................
.......................................................
Approved :
.........................................................
for Comptroller of Customs and Excise
SAINT LUCIA Form 46 Reg. 45.
GENERAL BOND FOR DELIVERY OF GOODS PRIOR TO
PAYMENT OF DUTY
KNOW all men by these presents that we ................................................
of .....................................................................................................................
and ...................................................................................................................
of ........................................................................................... are held and
firmly bound unto Her Majesty the Queen in the sum of
$........................................... to be paid to Her Majesty the Queen, her Heirs
and Successors for which payment well and truly to be made we bind
ourselves and every one of us jointly and severally for and in the whole our
heirs, executors, administrators and assigns and every one of them firmly
by these presents.
Dated this .................................. day of .......................... in the year of
20 .....................................................
WHEREAS the above bounden ...................................... intend from
time to time to import goods into the Island of Saint Lucia.
AND WHEREAS it is desirable that the said goods be delivered to the
said importer immediately on their being landed and before payment to the
Comptroller of Customs (hereinafter called the Comptroller) of the duties
and charges on such goods;
NOW THE CONDITION of this obligation is such that if the above
bounden ................................ delivers to the Comptroller within 72 hours of
the taking of delivery of goods imported by them into this Island, proper
customs entries of all such goods so delivered to the satisfaction of the
Comptroller and shall pay to the Comptroller all duties and other charges
due to him or her on such goods, then this obligation is void, but otherwise
is and remains in full force and virtue.
Signed and delivered by the
above bound ...................... in the
presence of ......................................
of ..........................................
....................................................
Signed and delivered by the
above bound ...................... in the
presence of .....................................
of ..........................................
..................................................
Approved :
..................................................
for Comptroller of Customs.
SAINT LUCIA Form 47—Reg. 45 and 46
BOND FOR THE REMOVAL OF GOODS LANDED AT ONE PORT
OR PLACE FOR ENTRY AT ANOTHER PORT OR PLACE
KNOW all men by these presents that we.................................................
of .....................................................................................................................
and ..................................................................................................................
of .............................................................................................. are held and
firmly bound unto Her Majesty the Queen in the sum of
$........................................... to be paid to Her Majesty the Queen her Heirs
and Successors for which payment well and truly to be made we bind
ourselves and every of us jointly and severally for and in the whole our
heirs executors administrators and assigns and every of them firmly by
these presents.
Dated this ....................................... day of ........................... in the year
of Our Lord 20 .....................................
WHEREAS the above bounden has given notice to the Comptroller of
Customs and Excise (hereinafter called ―the Comptroller‖) of his or her
intention to remove to ................................... by
........................................................... the following goods, that is to say
..................................................................
Now the condition of this obligation is such that if the said goods and
every part thereof shall be duly removed and delivered into the custody of
the proper Officer of Customs and Excise at
.................................................. within ........................ days/hours from the
date hereof, and if no alteration or diminution in quantity or quality (except
such as shall be accounted for to the satisfaction of the Comptroller) shall
take place in the said goods, or in the packages in which the same shall
have been delivered from the time of the delivery thereof to the said
................................................... under this obligation, until the delivery
thereof into the custody of the proper Officer at
.................................................................................... ................. as
aforesaid, and if the above bound ......................................................... shall
deliver to the proper officer proper customs entries of all such goods so
delivered to the satisfaction of the Comptroller and in the case of goods not
warehoused under an entry for warehousing shall pay to the Comptroller all
duties and other charges due to him or her on such goods, then this
obligation to be void, otherwise to be and remain in full force and virtue.
Signed and delivered by the above
bound ........................................................
in the presence of
........................................ of
...................................................................
.....................................
Signed and delivered by the above
bound............................................... in the
presence of ......................................... of
...............................................................
.......................................
Approved:
.............................................................
for Comptroller of Customs and Excise
SAINT LUCIA Form 48—Reg. 45
BOND TO GUARANTEE PAYMENT OF THE DIFFERENCE
BETWEEN THE DUTY DUE UNDER THE PREFERENTIAL AND
GENERAL TARIFFS
KNOW all men by these presents that we ...............................................
of ....................................................................................................................
and ..................................................................................................................
of .................................................................................................................
are held and firmly bound unto Her Majesty the Queen in the sum of
$........................................... to be paid to Her Majesty the Queen Her Heirs
and Successors for which payment well and truly to be made we bind
ourselves and every of us jointly and severally for and in the whole our
heirs executors administrators and assigns and every of them firmly by
these presents.
Dated this ............................... day of ................................................ in
the year of Our Lord 20 ..................................
Whereas the above bound ................................................................ has
imported into the Territory of Saint Lucia certain goods contained in
.............................................. packages, marked and numbered as follows—
.........................................................................................................................
.........................................................................................................................
And whereas the amount of duty due thereon under the general tariff is
$............................................
And whereas the above bound has paid to the Comptroller of Customs
and Excise (hereinafter called the Comptroller) the sum of
$........................................... as duty under the preferential tariff on the said
goods.
[Over]
And whereas the difference between the said sum of
$..........................................., payable under the general tariff, and the said
sum of $..........................................., payable under the preferential tariff
being $........................................... is due to be paid to the Comptroller
unless proof shall within 3 months of the date hereof be produced to his or
her satisfaction that the said goods are entitled to admission under the
British preferential tariff.
Now the condition of this obligation is such that if proof to the
satisfaction of the Comptroller that the said goods are entitled to be
admitted under the British preferential tariff shall be produced within 3
calendar months from the date hereof, then this obligation shall be void, but
otherwise shall be and remain in full force and virtue.
Signed and delivered by the
above bound ............................... in
the presence of .......................
of......................................................
...........................................
Signed and delivered by the
above bound ............................... in
the presence of ........................ of
.........................................................
...........................................
Approved
............................................
for Comptroller of Customs and Excise
SAINT LUCIA Form 49—Reg. 93 & 116
BOND FOR EXPORTATION
KNOW all men by these presents that we .............................................
of ................................................................................................................
and ...............................................................................................................
of ...................................................................... are held and firmly bound
unto Her Majesty the Queen in the sum of $...........................................to be
paid to Her Majesty the Queen her Heirs and Successors for which payment
well and truly to be made we bind ourselves and every of us jointly and
severally for and in the whole our heirs executors administrators and
assigns and every of them firmly by these presents.
Dated this ......................... day of ........................................... in the year
of Our Lord 20 ..................................................
Whereas the above bound ................................................................. has
given notice of his or her intention to export to ......................................... in
the .................................................... the following goods, that is to say—
.............................................................................................................
.............................................................................................................
.............................................................................................................
.............................................................................................................
Now the condition of this obligation is such that if the said goods and
every part of them is duly exported to, and shall be landed at
....................................................... within ............................................. from
the date hereof and if no alteration or diminution in quantity or quality
(except such as shall be accounted for to the satisfaction of the Comptroller
of Customs and Excise (hereinafter called the Comptroller)) shall take place
in the said goods, or in the casks, cases or packages in which the same is
delivered, from the time of the delivery thereof to the said
............................................... under this obligation, until the landing thereof
at the said place; and if the said .............................................. shall in every
case in which the Comptroller requires it and within such time as in each
case he or she shall allow, produce proof, to the satisfaction of the
Comptroller of the due landing of the said goods, at the said place, then this
obligation to be void, otherwise to be and remain in full force and virtue.
Signed by the above bound
.......................................................
............................................
in the presence of:
.......................................................
.......................................................
Witness.
.......................................................
Signed by the above bound
........................................................
in the presence of:
.........................................................
.........................................................
Witness.
........................................................
..................................................
........................................................
Approved.
.................................................................
for Comptroller of Customs and Excise.
SAINT LUCIA Form 50—Reg. 93 & 116
GENERAL BOND FOR EXPORTATION
KNOW all men by these presents that we ..............................................
of .....................................................................................................................
and ...................................................................................................................
of .....................................................................................................................
..................................... are held and firmly bound unto Her Majesty the
Queen in the sum of $........................................... to be paid to Her Majesty
the Queen, her Heirs and Successors for which payment well and truly to be
made we bind ourselves and every of us jointly and severally for and in the
whole our heirs, executors, administrators and assigns and every of them
firmly by these presents.
Dated this ............................... day of ................................................ in
the year of Our Lord 20 ....................................
Whereas the above bound ................................................................ has
elected to give a general bond for the due exportation of goods that he or
she may have occasion to export from a port of this territory.
Now the condition of this obligation is such that if all and every portion
of the goods that is entered by the above bound
.........................................................................................................................
...................................................................... on the proper notice or other
approved document for exportation is with all due diligence and despatch
duly loaded on board the aircraft or ship for which the same is entered, and
is duly exported to and landed at the place or places to and for which they
are entered to be exported.
And if all goods exported under this obligation is exported to and
landed at the place or places above within 2 months of the date when they
are entered for exportation, or a further time that the Comptroller of
Customs and Excise (hereinafter referred to as ―the Comptroller‖) may
allow, and are not landed at any other place or places, or re-landed in the
Island and if no alteration or diminution in quantity or quality (except such
as shall be accounted for to the satisfaction of the Comptroller) takes place
in the goods, or in the packages in which they are delivered, from the time
of the delivery to the above bound .................................................................
under this obligation, until the landing of the goods at the place or places
for which the same are entered, and if, in case of dispute as to the shipment
or due landing of any goods so entered for exportation the above bound
.................................................................. shall in every case in which the
Comptroller requires it and within the time that in each case he or she
allows, produce proof, to the satisfaction of the Comptroller of the due
landing of the goods in respect of which the dispute arises, at the place or
respective places for which the goods are entered to be exported.
And if the above bound ........................................................................
and his or her agents or servants do not remove load ship, or export or
attempt to remove load ship or export, any goods under or by virtue of this
obligation or the permission given or implied thereby after he or she
receives notice from the Comptroller that further or additional security is
required; and until such further or additional or larger amount of security is
given to the satisfaction of the Comptroller then this obligation is void but
otherwise is and remains in full force and virtue.
Signed by the above bound
.........................................................
In the presence of
........................................................
........................................................
....................................................
Witness
Signed by the above bound
........................................................
in the presence of
........................................................
.........................................................
......................................................
Witness
Approved.
.............................................................
for Comptroller of Customs and Excise.
SAINT LUCIA Form 51—Reg. 93 and 116
BOND FOR SHIPMENT OF STORES
KNOW all men by these presents that we ....................................................
of .....................................................................................................................
and ..................................................................................................................
of ....................................................................................................................
.........................................................................................................................
.........................................................................................................................
......................................... are held and firmly bound unto Her Majesty the
Queen in the sum of $...........................................to be paid to Her Majesty
the Queen her Heirs and Successors for which payment well and truly to be
made we bind ourselves and each of us jointly and severally for and in the
whole our heirs executors administrators and assigns and every of them
firmly by these presents.
Dated this ................................... day of ..................................... in the
year of Our Lord 20 ..........................................
Whereas the above bounden .................................................... intends to
load as stores on board the ............................................. the undermentioned
goods, that is to say—
.......................................................................................................
.......................................................................................................
NOW THE CONDITION OF THIS OBLIGATION is such, that if all
the said goods shall be duly loaded on board the ...........................................
and shall be enumerated in the content of the said ........................................
and shall be used as stores on board the said ...............................................
or be otherwise accounted for to the satisfaction of the Comptroller of
Customs and Excise; and if the packages containing the goods are not
opened, nor any of the goods taken out or altered, until the said
........................ has left the place of final departure on her intended foreign
journey, then this obligation is void, but otherwise is and remains in full
force and virtue.
Signed by the above bound
........................................................
in the presence of
........................................................
........................................Witness
...................................................
Signed by the above bound
........................................................
in the presence of
.........................................................
....................................................
.........................................................
Witness
Approved
.....................................................
for Comptroller of Customs and Excise.
SAINT LUCIA Form 52—Reg. 93 and 116
GENERAL BOND FOR SHIPMENT OF STORES
KNOW all men by these presents that we ................................................
of .....................................................................................................................
.........................................................................................................................
and ............................................................are held and firmly bound unto
Her Majesty the Queen in the sum $........................................... to be paid to
Her Majesty the Queen, her Heirs and Successors for which payment well
and truly to be made we bind ourselves and every of us jointly and
severally for and in the whole our heirs, executors, administrators and
assigns and every of them firmly by these presents.
Dated this ........................................ day of .................................... in the
year of Our Lord 20 ..........................................
Whereas the above bounden intends to remove goods to be used as
stores on board aircraft or ships bound for ports outside the Island and to
load the same on board such aircraft or ships.
Now the condition of this obligation is such that if all the goods which
is with such intention to be delivered from a warehouse or upon which any
drawback is allowed on exportation is duly shipped and is used as stores on
board the aircraft or ships specified on the shipping bills or other
documents for such goods or be otherwise accounted for to the satisfaction
of the Comptroller of Customs and Excise, and if the packages containing
the goods are not opened nor any of the goods taken out or altered until the
ship or ships have left the port of final departure on their intended foreign
voyage then this obligation is void but otherwise is and remains in full force
and virtue.
Signed by the above bound
.........................................................
in the presence of
.........................................................
..........................................................
..................................................
Signed by the above bound
........................................................
........................................................
in the presence of
........................................................
........................................................
.................................................
Approved
.....................................................
for Comptroller of Customs and Excise
SAINT LUCIA Form 53—Reg. 42
TRANSHIPMENT BOND
KNOW all men by these presents that we ...............................................
of .....................................................................................................................
and ...................................................................................................................
of .....................................................................................................................
are held and firmly bound unto Her Majesty the Queen in the sum
$........................................... to be paid to Her Majesty the Queen her Heirs
and Successors for which payment well and truly to be made we bind
ourselves and every of us jointly and severally for and in the whole our
heirs executors administrators and assigns and every of them firmly by
these presents.
Dated this ........................... day of .........................................................
in the year of our Lord 20 ..................................
Whereas the above bounden .....................................................................
has given notice of his or her intention to transfer from the ...........................
to the ...................................................................................... for exportation
the following goods, that is to say—
.......................................................................................................................
Now the condition of this obligation is such that if the said goods and
every part of them is duly transferred from the ...................................... to
the ...............................................................................................................
and is duly exported to, and is landed at ............................. within
.............................................................. from the date hereof;
and if no alteration or diminution in quantity or quality (except such as shall
be accounted for to the satisfaction of the Comptroller of Customs and
Excise hereinafter called ―the Comptroller‖) shall takes place in the said
goods, or in the casks, cases or packages in which the same are delivered,
from the time of the delivery thereof to the said ............................ under this
obligation, until the landing thereof at the said place; and if the said
..................................................................................................................
shall in case the Comptroller requires it, and within the time that he or she
allows, produce proof to the satisfaction of the Comptroller of the due
landing of the said goods at the said place, then this obligation is void, but
otherwise is and remains in full force and virtue.
Signed and delivered
by the above bound ......................
...........................................
in the presence of .............................
of...............................................
Signed and delivered
by the above bounden ......................
in the presence of .............................
of...........................................
............................................
Approved:
.......................................................................
for Comptroller of Customs and Excise
SAINT LUCIA Form 54—Reg. 42
GENERAL TRANSHIPMENT BOND
KNOW all men by these presents that we ...............................................
of .....................................................................................................................
and ..................................................................................................................
of .....................................................................................................................
are held and firmly bound unto Her Majesty the Queen in the sum of
$........................................... to be paid to Her Majesty the Queen her Heirs
and Successors for which payment well and truly to be made we bind
ourselves and every of us jointly and severally for and in the whole our
heirs executors administrators and assigns and every of them firmly by
these presents.
Dated this .............................. day of .................................. in the year of
Our Lord 20 ......................................................
Whereas the above bound ............................................................... has
elected to give a general bond for the due transfer of such goods as he or
she may have occasion to transfer from an importing aircraft or ship to an
exporting aircraft or ship.
Now the condition of this obligation is such that if all and every portion
of such goods as may be entered by the above bound
..................................................................................... on the proper notice
or other approved document for transfer as aforesaid shall with all due
diligence and despatch be duly transferred from the aircraft or ship in which
the same is imported to an aircraft or ship to and for which the same is
entered to be exported and is duly exported to and landed at the place or
places to and or which the same is entered to be exported.
And if all the goods transferred and exported under this obligation shall
be exported to and landed at the place or places aforesaid within 2 months
of the date when the same shall have been entered for exportation, or such
further time as the Comptroller of Customs and Excise (hereinafter referred
to as the ―Comptroller‖) may allow, and shall not be landed at any other
place or places, or re-landed in the Island and if no alteration or diminution
in quantity or quality (except such as shall be accounted for to the
satisfaction of the Comptroller) shall take place in any such goods, or in the
packages in which the same shall have been delivered from the time of the
delivery thereof to the above bounden .....................................................
under this obligation, until the landing thereof at the place or places to and
for which the same shall have been entered to be exported, and if the above
bounden ............................................ shall in every case in which the
Comptroller shall require it and within such time as in each case he or she
shall allow, produce proof, to the satisfaction of the Comptroller of the due
landing of the said goods at the place or respective places to and for which
the same shall have been entered to be exported;
And if the above bounden ............................................................. and
his or her agents or servants shall not remove, load, ship, or export or
attempt to remove, load, ship or export, any goods under or by virtue of this
obligation or the permission given or implied thereby after he or she shall
have received notice from the Comptroller that further or additional
security is required; and until such further or additional or larger amount of
security shall have been given to the satisfaction of the Comptroller, then
this obligation shall be void, but otherwise shall be and remain in full force
and virtue.
Signed and delivered
..................................................
by the above bounden ......................
in the presence of .............................
of ...........................
Signed and delivered
by the above bounden ......................
in the presence of .............................
of ...........................
..................................................
Approved:
........................................................................
for Comptroller of Customs and Excise.
SAINT LUCIA Form 55–Reg. 114.
BOND FOR REMOVAL OF WAREHOUSED GOODS
KNOW all men by these presents that we .................................................
.........................................................................................................................
.........................................................................................................................
of .....................................................................................................................
and .................................................................................................................
of .................................................................................................................
are held and firmly bound unto Her Majesty the Queen in the sum of
$........................................... to be paid to Her Majesty the Queen her Heirs
and Successors for which payment well and truly to be made we bind
ourselves and every of us jointly and severally for and in the whole our
heirs executors administrators and assigns and every of them firmly by
these presents.
Dated this ........................... day of .................................................. in the
year of Our Lord Two Thousand and ...........................................
Whereas the above bounden .....................................................................
has given notice to the Comptroller of Customs and Excise (hereinafter
referred to as ―the Comptroller‖) of his or her intention to remove to
.........................................................................................................................
by ....................................................................................................................
the following goods, that is to say: .................................................................
.........................................................................................................................
.........................................................................................................................
.........................................................................................................................
Now the condition of this obligation is such that if the said goods and
every part thereof shall be duly removed and delivered into the custody of
the proper officer of Customs and Excise at .................................................
within .......................................... hours/days from the date hereof, and if no
alteration or diminution in quantity or quality (except such as shall be
accounted for to the satisfaction of the Comptroller) shall take place in the
said goods, or in the packages in which the same shall have been delivered
from the time of the delivery thereof to the said .............................................
.........................................................................................................................
under this obligation, until the delivery thereof into the custody of the
proper officer at ..............................................................................................
as aforesaid, then this obligation to be void, otherwise to be and remain in
full force and virtue.
Signed and delivered
by the above bounden ......................
in the presence of .............................
of ..................................
..................................................
Signed and delivered
by the above bounden ......................
in the presence of .............................
of ..................................
..................................................
Approved:
........................................................................
for Comptroller of Customs and Excise.
SAINT LUCIA Form 55–Reg. 114.
GENERAL BOND FOR REMOVAL OF WAREHOUSED GOODS
KNOW all men by those presents that we ................................................
.........................................................................................................................
of .....................................................................................................................
and ...................................................................................................................
of .....................................................................................................................
are held and firmly bound unto Her Majesty the Queen in the sum of
$........................................... to be paid to Her Majesty the Queen her Heirs
and Successors for which payment well and truly to be made we bind
ourselves and every of us jointly and severally for and in the whole our
heirs executors administrators and assigns and every of them firmly by
these presents.
Dated this ........................... day of ................................................. in the
year of Our Lord Two Thousand and ..........................................
Whereas the above bounden ........................... has elected to give a
General Bond for the due removal from time to time of such goods as he or
she may have occasion to remove from one place in the Island to another
place in the Island.
Now the condition of this obligation is such that if all and every portion
of such goods as may from time to time be entered by the above bounden
.......................................................... on the proper notice or other approved
document for removal as aforesaid shall with all due diligence and despatch
be duly removed to and be delivered into the care of the proper officer of
Customs and Excise at the place or places or and for which they shall have
been entered to be removed.
And if all goods removed under this obligation shall be removed as
aforesaid within such time or respective times as shall be specified on the
proper documents relating thereto and be delivered into the care of the
proper officer of Customs and Excise at the place or places to and for which
they shall have been entered to be removed as aforesaid and if no alteration
or diminution in quantity or quality (except such as shall be accounted for
to the satisfaction of the Comptroller of Customs and Excise—hereinafter
referred to as ―the Comptroller‖) shall take place in any such goods or in
the packages in which the same shall have been delivered, from the time of
the delivery thereof to the above bounden
............................................................. under this obligation until the
delivery thereof into the care of the proper officer of Customs and Excise at
the place or places to and for which the same shall have been entered to be
removed;
And if the above bounden ..........................................................................
and his or her agents or servants shall not remove or attempt to remove any
goods under or by virtue of this obligation or the permission given or
implied thereby after he or she shall have received notice from the
Comptroller that further or additional security is required; and until such
further or additional or larger amount of security shall have been given by
the above bounden ................................. to the satisfaction of the
Comptroller, then this obligation shall be void but otherwise shall be and
remain in full force and virtue.
Signed and delivered
by the above bounden ......................
in the presence of .............................
of ..................................
..................................................
Signed and delivered
by the above bounden ......................
in the presence of .............................
of ..................................
..................................................
Approved:
........................................................................
for Comptroller of Customs and Excise.
SAINT LUCIA Form 57–Reg. 117.
GENERAL BOND TO GUARANTEE PAYMENT OF RENT ON
GOODS DELIVERED FOR EXPORTATION OR SHIPMENT AS
STORES.
KNOW all men by these presents that we ...............................................
of .....................................................................................................................
and ...................................................................................................................
of .....................................................................................................................
are held and firmly bound unto Her Majesty the Queen in the sum of
$........................................... to be paid to Her Majesty the Queen her Heirs
and Successors for which payment well and truly to be made we bind
ourselves and every of us jointly and severally for and in the whole our
heirs executors administrators and assigns and every of them firmly by
these presents.
Dated this ........................... day of ........................................ in the year
of Our Lord 20 ..................................................
WHEREAS the above bounden .................................................................
desires from time to time to remove for exportation goods from warehouse
with all convenient speed.
And whereas the Comptroller of Customs has agreed to permit goods
belonging to the above bounden ....................................................................
to be delivered from warehouse for exportation without the rent having first
been paid, on condition that such rent shall be paid not later than the day
next following that on which any such goods are from time to time
delivered from warehouse for exportation as aforesaid.
NOW THE CONDITION of the above written bond or obligation is
such that if the above bounden ....................................................................
shall at any time take delivery of any goods from warehouse for exportation
as aforesaid without having first paid the full rent due thereon, and shall
thereafter pay to the Comptroller of Customs and Excise all such rent either
on the day when the said goods are delivered as aforesaid, or at latest, on
the next following day, then the above written bond or obligation shall be
void, but otherwise shall be and remain in full force and virtue.
Signed and delivered
by the above bounden ......................
in the presence of .............................
of ..................................
..................................................
Signed and delivered
by the above bounden ......................
in the presence of .............................
of ..................................
..................................................
Approved:
........................................................................
for Comptroller of Customs and Excise.
SAINT LUCIA. Form 58–Reg. 118
GENERAL BOND FOR SECURING DUTY ON GOODS
WAREHOUSED IN A PRIVATE WAREHOUSE OR CUSTOMS
AREA
KNOW all men by these presents that we .................................................
of .....................................................................................................................
and ...................................................................................................................
of ..................................................................................... are held and firmly
bound unto Her Majesty the Queen in the sum ........................... of
$........................................... to be paid to Her Majesty the Queen, her Heirs
and Successors for which payment well and truly to be made we bind
ourselves and every one of us jointly and severally for and in the whole our
heirs executors, administrators and assigns and every one of them firmly by
these presents.
Dated this ...................................... day of ....................................... in the
year of Our Lord Two Thousand and ..........................................
Whereas the Governor General of the Island of Saint Lucia by virtue of
the authority vested in him or her by the Customs Act, has approved the
Messuage ........................................................ in the
................................................ of ........................................ whereof the said
........................... is the lessee as a Private Warehouse/Customs Area* for
the warehousing of goods without payment of duty on the first entry thereof
and has directed that the said ..................................................... shall give
security in the said sum of $........................................... and has approved of
the said .................................................................................................. as
surety of the said
........................................................................................................
Now the condition of this obligation is such that if the full duties on all
such goods as shall at any time be warehoused in the above-mentioned
warehouse shall from time to time be duly paid to the Comptroller of
Customs and Excise or if all such goods shall be duly exported then the
above written obligation shall be void, but otherwise shall be and remain in
full force and virtue.
Signed and delivered
by the above bounden ......................
in the presence of .............................
of ..................................
..................................................
Signed and delivered
by the above bounden ......................
in the presence of .............................
of ..................................
..................................................
Approved:
........................................................................
for Comptroller of Customs and Excise.
* Delete where not applicable.
SAINT LUCIA Form 59—Reg. 124,
AUCTIONEER’S BOND
Know all men by these presents that we ...................................................
of ................................................................................................. Auctioneer
and ..................................................... of ......................................................
are held and firmly bound unto Her Majesty the Queen in the sum
$........................................... to be paid to Her Majesty the Queen her Heirs
and Successors for which payment well and truly to be made we bind
ourselves and every of us jointly and severally for and in the whole our
heirs executors administrators and assigns and every of them firmly by
these presents.
Signed this .................................. day of .................................. in the year
of Our Lord Two Thousand and...................................................
Whereas the regulations made under the Customs Act provide that
before an Auctioneer is entrusted with the sale of goods by auction under
the Customs laws he or she shall first have entered into a bond in a sum to
be fixed by the Comptroller of Customs and Excise (hereinafter called the
―Comptroller‖.)
And whereas the said ..............................................................................
having been employed by the Comptroller to sell or dispose from time to
time by public auction of goods under the Customs laws and to account to
the Comptroller for the proceeds of such sales has been directed to give
such security by bond in the sum of $............................................
Now the condition of the above bond is such that if the said
............................................. shall from time to time and at all times during
his or her employment as auctioneer well and sufficiently perform and
execute all and singular the duties required of him or her as such auctioneer
as aforesaid in respect of the receipt and payment of money on behalf of the
Comptroller and shall duly account for the same, this obligation shall be
void or otherwise shall continue in full force.
In witness whereof the parties hereto have hereunto set their hands the
day and year first above, written.
Signed and delivered by the above
bounden .............................................. in the
presence of ....................................................
........................................................................
of ...................................................................
...........................................
Signed and delivered by the above
bounden .............................................. in the
presence of ....................................................
........................................................................
of ...................................................................
...........................................
Approved:
........................................................................
for Comptroller of Customs and Excise.
[Insert page 12 of the Customs (Control and Management) Act Landscape
Pages]
[Insert page 13 of the Customs (Control and Management) Act Landscape
Pages]
Form 61
DECLARATION OF PARTICULARS RELATING TO CUSTOMS
VALUE TRANSACTION VALUE METHOD
1. Name and address of seller
(block letters)
FOR OFFICIAL USE
2. (a) Name and address of buyer
(block letters)
2. (b) Name and address of declarant
(block letters)
IMPORTANT NOTE 3. Terms of Delivery
By signing and lodging the declaration the
declarant accepts responsibility for the
accuracy and completeness of the particulars
4. Number and date of
invoice
given on this form and on any continuation
sheet lodged with it and the authenticity of
any document produced in support. The
declarant also accepts responsibility to
supply any additional information or
document necessary to establish the customs
value of the goods.
5. Number and date of
contract
6. Number and date of any previous Customs
decision concerning boxes 7 to 9
Enter X where
applicable
7. (a) Are the buyer and seller related in the
sense of paragraph 1(2) of Schedule 2?* YES NO
If ―No‖, go to box 8
If ―Yes‖, indicate as per note
(b) (reply optional) Does the transaction value
of the imported goods closely
approximate to a value mentioned in
paragraph 3(1) of Schedule 2?* YES NO
If ―Yes‖, give details
(c) Did the relationship Influence the price of
the imported goods? YES NO
If ―Yes‖, give details.
8 (a) Are there any Restrictions as to the disposition or use of the
goods by the buyer, other than restrictions which:
— are imposed or required by law or by
the public authorities;
YES NO
— limit the geographical area in which
the goods may be resold; or
YES NO
— do not substantially affect the value
of the goods?
YES NO
(b) Is the sale or price subject to some Condition or
Consideration for which a value cannot be determined with
respect to the goods being valued?
Specify the nature of the restrictions, conditions or
considerations as appropriate.
If the value of conditions or considerations can be
determined, indicate the amount in box 11(b)
9. (a) Are any Royalties and Licence fees related to the imported
goods payable either directly or indirectly by the buyer as a
condition of the sale?
(b) Is the sale subject to an arrangement under which part of the
proceeds of any subsequent Resale, Disposal or use accrues
directly or indirectly to the seller?
If ―Yes‖ to either of these questions, specify conditions and, if
possible, indicate the amounts in boxes 14 and 15
Notes to box 7 10. number of
continuation sheets
1. Persons shall be deemed to be related only if:
* Customs (Control and
Management) Act, 1990, No. 23
(a) they are officers or directors of one another’s businesses;
(b) they are legally recognised partners in business;
(c) they are employer and employee;
(d) any person directly or indirectly owns, controls or holds 51 or
more of the outstanding voting stock or shares of both of
them;
(e) one of them directly or indirectly controls the other;
(f) both of them are directly or indirectly controlled by a third
person;
(g) together they directly or indirectly control a third person; or
(h) they are members of the same family.
2. The fact that the buyer and the seller are related need not preclude the
use of a transaction value.
ITEM ITEM ITEM
A. Basis of
calculatio
n (x)
11. (a) Net price in
CURRENCY OF
INVOICE (Price
actually paid or
price payable for
settlement)
(b) Indirect payments
— see box 8(b)
______
B. ADDI-
TIONS
Costs not
included
in A
above (x)
12. Costs incurred by the
buyer:
(a) commissions,
except buying
commissions
________
(b) brokerage
________
___________________
_
(c) containers and
packing
__________
___________________
_
13. Goods and services
supplied 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:
The value shown
represent an
apportionment where
appropriate.
(a) materials,
components, parts
and similar items
incorporated in the
imported goods
____
(b) tools, dies, moulds
and similar items
used in the
production of the
imported goods
____
(c) materials
consumed in the
production of the
imported goods
____
(d) engineering,
development,
artwork, design
work and plans
and sketches
undertaken
elsewhere than in
Saint Lucia and
necessary for the
production of the
imported goods
____
14. Royalties and licence
fees—see box 9(a)
______________
15. Proceeds of any
subsequent resale,
disposal or use accruing
to the seller—see box
9(b)______________
16. Costs of delivery to
Saint Lucia
(a) transport
_________
___________________
_
(b) loading and
handling charges
__________
___________________
_
(c) insurance
_________
C. DEDU-
CTIONS:
Costs
17. Costs of transport after
importation
____________
included
in A
above (x)
18. Charges for
construction, erection,
assembly, maintenance
or technical assistance
undertaken after
importation
____________
19. Other charges (specify)
__
20. Customs duties and
taxes payable in Saint
Lucia by reason of the
importation or sale of
the goods ______
(x
)
State the currency used in
every case
21. I, the undersigned, declare that all
particulars given in this document
are true and complete.
Signature
_____________________
____________________
_
Name (BLOCK LETTERS)
Date
_________________________
Status of signatory
______________
Director/Compan
y Secretary/
Partner, etc.)‖
(Substituted by S.I. 75/1995)
FORM 62
DECLARATION OF PARTICULARS RELATING TO CUSTOMS
VALUE METHODS OTHER THAN TRANSACTION VALUE
1 NAME AND ADDRESS OF SELLER FOR OFFICIAL USE
(Block Letters)
2 NAME AND ADDRESS OF BUYER
(Block Letters)
3 NAME AND ADDRESS OF DECLARANT
(Block Letters)
IMPORTANT NOTE 4 Terms of Delivery
By signing and lodging the declaration the
declaration accepts responsibility for the
accuracy and completeness of the particulars
given on this form and on any continuation sheet
lodged with it and the authenticity of any
document produced in support. The declarant
also accepts responsibility to supply any
additional information or document necessary to
establish the customs value of the goods.
5 Number and date of
invoice
6 Number and date of
contract
7 Date and number of any previous Customs
decision concerning the Method of Valuation
to be used
Enter x where applicable
(ONLY ONE BOX TO
BE TICKED)....................... dated ...........................20 ......
8 The appropriate Method of Valuation
applicable to the imported goods is:
(a) The transaction value of identical goods.................
(b) The transaction value of similar goods....................
(c) Unit price at which the* imported goods/identical
goods/similar goods are sold in the greatest
aggregate quantity to unrelated persons at or about
the time of importation of the goods to be
valued......................................................................
.
(d) Unit price at which the* imported goods/identical
goods/similar goods are sold to unrelated persons
in the condition as imported at the earliest date
after the importation of the goods to be valued
(e) Unit price at which the imported goods, after
further processing, are sold in the greatest
aggregate quantity to unrelated persons in St
Lucia........................................................................
.
(f) The computed
value..................................................
(g) The ―fall back‖
method............................................
9 Give reasons why the value cannot be determined under the provisions of
any method preceding the one applied in Box 8 and why the method
indicated in Box 8 can be used.
10 Describe the evidence (attached) to substantiate the declared customs
value.
11 Give an estimate of the customs value which will be determined within
90 days of importation and describe the evidence which will be
submitted to substantiate that value:
*Delete as necessary
Item Item Item
Method
at 8a or
8b only
A.Basis of
calculations
(x)
12 Transaction value of
*IDENTICAL/SIMILAR GOODS
B. Deduc-
tions (x)
13 (a) Quantity adjustment
......................
(b) Commercial level
adjustment .........
(c) Cost of transport to St
Lucia ..........
(d) Loading and handling
charges ......
(e) Cost of insurance
.................
C.Additions 14 (a) Quantity adjustment
................
(b) Commercial level
adjustment ........
(c) Cost of transport to St
Lucia .........
(d) Loading and handling
charges .......
(e) Cost of insurance
...................
Method
at 8c, 8d
or 8e
only
D. Basis of
calculati
on (x)
15 Unit price (s) at which the
*imported goods/identical
goods/similar goods are sold to
persons unrelated to the seller in
the greatest aggregate quantity, at
or about the time of importation
of the goods being valued
E.Deduc-
tions
16 (a) Commissions paid or to be
paid .......
(b) Profit and general
expenses ........
Costs
included
in D.
above
(x)
(c) Cost of transport from
.................
(d) Cost of insurance ............
(e) Loading and handling
charges ...........
(f) Other transport costs
...............
(g) Further processing costs
............
(h) Duties and taxes ..............
Method
at 8f only
F. Basis of
calculati
on (x)
17*COMPUTED VALUE/VALUE of
imported goods
G.
Addition
s Costs
not
included
in F.
above
(x)
18 (a) Costs of
transport to
St Lucia ..
(b) Loading
and
handling
charges
(c) Cost of
insurance
(x) State the currency
used in every case
19 I, the undersigned, declare that all particulars given in this
document are true and complete
Signature .....................................
*Delete as necessary Name (BLOCK LETTERS)
Date ..........................
Status of signatory ......................
(Director/Company Secretary/Partner etc)
(Substituted by S.I. 25/1993)
[Insert page 14 of the Customs (Control and Management) Act Landscape
Pages]
[Insert page 15 of the Customs (Control and Management) Act Landscape
Pages]
NOTES FOR THE PREPARATION OF THIS FORM
SELLER (NAME, FULL ADDRESS, COUNTRY) CONSIGNEE (NAME,
FULL ADDRESS, COUNTRY)
Precise and detailed information should be provided.
PORT OF LADING
The port or place of loading of the goods in the country or export should be
given.
COUNTRY OF FINAL DESTINATION
The country where the goods will enter into consumption should be stated
here.
SHIP/AIRCRAFT/ETC.
Identification of the means of transport and the inclusion of the name of the
vessel or air carrier are required.
OTHER TRANSPORT INFORMATION
Other relevant transport data including transhipment arrangements should
be stated.
INVOICE DATE AND NUMBER
The exporter’s reference number and the date of preparation of the invoice
are required.
CUSTOMER’S ORDER NUMBER
The reference number given by the buyer in his or her order should be
stated here..
OTHER REFERENCES
The information to be given here may include references to the pro-forma
invoice and the confirmation of the order.
BUYER (IF OTHER THAN CONSIGNEE)
The name and address of buyer where he or she is not also the consignee, as
in the case where a buying agent is used, should be shown here.
PRESENTING BANK
The name of the bank handling the transaction must be given.
COUNTRY OF ORIGIN OF GOODS
The last country in which significant production or manufacture of the
goods took place should be stated. The carrying out of minimal working on
the goods in a country, for example changing the packing, sorting or
grading, would not change the country of origin.
TERMS AND CONDITIONS OF DELIVERY AND PAYMENT
An accurate description of the terms of payment and delivery should be
given.
CURRENCY OF SALE
The currency used on the invoice should be stated here.
MARKS AND NUMBERS
The markings and numbers used on the outside of the package should be
quoted
DESCRIPTION OF GOODS
A general description of the contents of the package should be given.
GROSS WEIGHT kg
The gross weight should be stated in kilograms.
CUBE m3
The cubic measurement of the outer packages should be stated in cubic
metres.
NUMBER AND KIND OF PACKAGES
The number of outer packages and their type should be given.
SPECIFICATION OF COMMODITIES (IN CODE AND/OR IN FULL)
Each item should be identified in sufficient detail to allow for its
recognition and for its correct classification under the Customs Tariff.
NET WEIGHT kg
The net weight of the contents of the packages should be shown in
kilograms.
QUANTITY
The quantity of each commodity should be given, preferably in the unit in
which it is priced.
UNIT PRICE
The unit price of each commodity in the currency quoted in the column
headed ―Amount‖ should be shown.
AMOUNT
The gross value of each commodity should be quoted. Discounts granted
should be shown in this column
PACKING, FREIGHT, OTHER (SPECIFIC), INSURANCE
These charges should be shown in as detailed a manner as possible.
TOTAL INVOICE AMOUNT
A grand total of the amount chargeable on the invoice should be included.
CERTIFICATION, SIGNATURE
The declaration should be signed by the seller or by someone in a position
to attest to the accuracy of the information on the invoices.
CUSTOMS (RAW AND SEMI-MANUFACTURED GOODS
IMPORT) REGULATIONS – SECTION 141
ARRANGEMENT OF REGULATIONS
Regulation
1. Short
title................................................................................................................ ....... 311
2.
Interpretation................................................................................................ ................ 311
3. Duty free
admission................................................................................................... 311
4.
Entry............................................................................................................. ................. 312
5. Security for
duty.......................................................................................................... 312
6. Import
examination.................................................................................................. .. 313
7. Locally distilled
spirits................................................................................................ 313
8.
Accounts....................................................................................................... ................ 313
9.
Returns......................................................................................................... ................. 314
10. Entry of bonded areas and
premises..................................................................... 314
11. Provision of office accommodation and payment of
expenses........................ 314
12. Place of
examination................................................................................................. 315
13. Notice to
pack.............................................................................................................. 315
14. Facilities to
officer....................................................................................................... 315
15. Despatch of goods and production at
shipment................................................... 315
16. Goods not examined at bonded
premises............................................................ 316
17. Notice to
pack.............................................................................................................. 316
18.
Examination.................................................................................................. ............... 316
19. Duty
payment........................................................................................................ ...... 316
SCHEDULE 317
CUSTOMS (RAW AND SEMI-MANUFACTURED GOODS
IMPORTATION) REGULATIONS – SECTION 141[2]
(Statutory Instrument 26/1970)
Commencement [31 October 1970]
1. SHORT TITLE
These Regulations may be cited as the Customs (Raw and Semi-
Manufactured Goods) (Importation) Regulations.
2. INTERPRETATION
In these Regulations—
―bonded area‖ and ―bonded factory‖ mean respectively, the
area and factory in respect of which entry is or is required
to be made in accordance with the provisions of
regulation 10 and which have been approved by the
Comptroller;
―excise warehouse‖ means a warehouse as defined for the
purposes of the Excise Act;
―manufacturer‖ means any person who makes or produces or
causes to be made or produced in a bonded area or
bonded factory goods in the making or production of
which raw or semi-manufactured goods imported or
delivered from an excise warehouse without payment of
customs or excise duty as the case may be are used.
A. Importation
3. DUTY FREE ADMISSION
Where it is shown to the satisfaction of the Comptroller that any
goods are permitted to be imported or delivered from an excise
warehouse without payment of duty for use in manufacturing or
processing in a bonded area, or bonded factory in the Island the
conditions hereinafter specified shall be observed.
4. ENTRY
(1) On importation the goods shall be entered in quadruplicate and
entry shall be in the Form 19 in the Schedule to the Customs
Regulations.
The importer shall declare on the entry—
(a) the purpose for which it is intended that the goods will be
used;
(b) the name of the bonded factory or bonded area in which
the goods will be used;
(c) that the goods will be used solely for the manufacture or
process specified;
(d) that on completion of manufacture or processing none of
the completed product will be removed from the bonded
factory or bonded area either for (1) exportation or (2)
consumption in the Island until delivery has been
authorised by the proper officer.
(2) Whenever goods liable to ad valorem duty are imported,
satisfactory documentary evidence as to value shall be
produced, and unless copies are available for official
certification the original invoices or other documents shall be
annexed to the entry.
5. SECURITY FOR DUTY
The manufacturer shall give such security, by bond or deposit, as the
Comptroller may require—
(a) that goods, whether imported or delivered from an excise
warehouse, for processing or manufacture in the Island
shall be removed; stored and accounted for to his or her
satisfaction; and
(b) for the payment of any duty prescribed by law on such
products made from imported materials or materials
delivered from an excise warehouse, when they are
removed for consumption within the Island.
6. IMPORT EXAMINATION
(1) The examination of goods imported for manufacture or
processing shall be carried out in the bonded area or bonded
factory; but should the Comptroller in any special
circumstances so allow, examination may be carried out at the
place of importation. Any such goods imported by post shall be
examined at a post office by the proper officer unless the
Comptroller in special circumstances permits otherwise.
(2) Whenever goods are removed to a bonded area for examination
the proper officer at the place of importation shall immediately
send the triplicate copy of the Free Entry to the officer at the
bonded area or bonded factory. The goods shall be removed
directly from the place of importation to the bonded area and, if
not sealed, shall be accompanied by a customs guard. Packages
shall not be opened or otherwise dealt with except in the
presence of, or by the authority of the proper officer.
(3) Whenever goods are examined at the place of importation or at
a post office, a copy of the entry, duly endorsed and certified by
the officer carrying out the examination, shall be sent by him or
her immediately to the officer in charge of the bonded area to
which they are to be removed.
(4) Where goods are of a kind, class or nature which cannot be
readily identified, facilities shall be given by the importer for
establishing their identity to the satisfaction of the officer by
stamping, plombing, sampling or by such other means as he or
she may require.
7. LOCALLY DISTILLED SPIRITS
Spirits distilled in the Island which are to be used in the manufacture
or processing of products may be removed without the payment of
excise duty from a warehouse to a bonded factory or bonded area
subject to the provisions of the Excise Act relating to the removal of
spirits.
8. ACCOUNTS
The manufacturer shall keep accounts in a Register in such form as
the Comptroller may require showing the receipt and disposal of all
goods imported or received from an Excise Warehouse for
manufacture or processing. The accounts shall show the port of
importation and ship by which the goods have been imported, the date
and number of the entry and the quantity and description of the goods
together with any marks by which the goods can be identified. In the
case of locally distilled spirits received from an excise warehouse, the
accounts shall show the place whence received, the date and number
of the permit accompanying the spirits and the quantity and strength
of the spirits. Whenever the normal records kept by the manufacturer
for his or her own information can be satisfactorily used for this
purpose, the Comptroller may in his or her discretion accept such
form of accounts and dispense with the use of an official register in
which to keep the required accounts. The accounts, together with all
relative invoices, packing slips, permits or other documents relating
to the goods shall be made available by the manufacturer for
inspection by the proper officer as and when he or she may require.
9. RETURNS
A return of stocks of materials imported or received from an excise
warehouse, without payment of duty and of articles produced
therefrom shall be submitted by the manufacturer to the Comptroller
at the end of each month and a return of total receipts and disposals
shall be submitted by him or her at the end of each calendar year.
10. ENTRY OF BONDED AREAS AND PREMISES
Every manufacturer shall, before he or she begins his or her
operations, make entry according to Form A in the Schedule of all
premises, rooms, places and machinery intended to be used by him or
her for his or her business specifying the purpose for which each
room, place and piece of machinery is to be used and the mark by
which it is distinguished. The manufacturer shall sign the entry and
deliver it to the Comptroller.
11. PROVISION OF OFFICE ACCOMMODATION AND PAYMENT OF EXPENSES
The manufacturer shall provide proper office accommodation for the
use of officers and all costs in connection with customs supervision
shall be borne by the manufacturer. The manufacturer shall also
furnish all apparatus, tools, or equipment necessary for the
examination, weighing or testing of materials or goods used in
manufacture or processing.
B. Exportation
12. PLACE OF EXAMINATION
Goods entered for exportation shall be examined in the bonded area
from which they are to be removed for exportation but the
Comptroller may permit examinations to be carried out in such places
and under such conditions as he or she may in any special
circumstances consider suitable and necessary.
13. NOTICE TO PACK
Where goods are to be examined at a bonded area, a notice to pack
for export, in duplicate, according to Form B in the Schedule hereto,
shall be forwarded in time to reach the proper officer at least 24 hours
before the time of commencement of packing. After the packing the
exporter shall produce shipping bills in duplicate and the original
shipping bill shall be produced by the exporter to the proper officer at
the time of shipment.
14. FACILITIES TO OFFICER
Facilities shall be provided by the exporter for the officer to carry out
the examination of the goods and for the inspection, if required, of the
exporter’s books and accounts together with any documents relating
to the goods. When the goods are not of a class, nature or kind which
can be readily identified, facilities shall be granted by the exporter for
establishing their identity to the satisfaction of the Comptroller by
stamping, plombing, sampling or by such means as he or she may
require.
15. DESPATCH OF GOODS AND PRODUCTION AT SHIPMENT
Before delivery from a bonded factory or bonded area all packages
shall have affixed a card or stencil printed thereon in bold characters a
notice as follows, ―To be produced to the officer of Customs and
Excise at (the place of shipment)‖. The goods shall be produced to the
officer at the place of shipment and may be subject to such further
examination as he or she may require.
16. GOODS NOT EXAMINED AT BONDED PREMISES. &C
When goods have not been examined prior to production at the ship’s
side or delivery to a post office the exporter shall hand to the shipping
officer both original and duplicate shipping bills, completed and
marked boldly ―Ship’s side Examination‖ and accompanied by a
cancelled ―notice to pack‖.
C. Home Consumption
17. NOTICE TO PACK
Before delivery from a bonded area or bonded factory of any goods
for consumption in the Island a notice in duplicate to pack for local
delivery according to Form B in the Schedule shall be forwarded in
time to reach the proper officer at least 24 hours before the time of
commencement of packing. After the packing the manufacturer shall
produce the relative customs or excise entries in triplicate together
with all relevant invoices and other documents as required by the
officer.
18. EXAMINATION
All goods declared for consumption in the Island shall be examined at
the manufacturer’s premises prior to duty payment and delivery. The
manufacturer shall provide all facilities for the plombing, weighing,
sampling and testing of the goods or materials used in their
manufacture.
19. DUTY PAYMENT
(1) All entries for duty payment shall be lodged with the proper
officer for checking and verification. Duty shall be collected at
the rates fixed. An order according to Form C in the Schedule
shall be issued for the delivery from the manufacturers’
premises of any completed products on which duty has been
paid.
(2) Where customs duty becomes payable on materials liable to
duty ad valorem the highest value of the like materials imported
by or for the use of the manufacturers during the preceding 6
months shall be taken for the purpose of assessing duty.
However, the Comptroller may vary this basis where he or she
is satisfied that such variation will not involve risk of loss of
revenue.
SCHEDULE
FORM A
ENTRY OF PREMISES
I/We (1) ...........................................................................................................
of (2) ...............................................................................................................
do hereby make entry of the premises occupied by me/us namely—
(3) ...................................................................................................................
.........................................................................................................................
for the purpose of carrying on therein the trade or business of a
(4) ....................................................................................................................
and do hereby further make entry of the undermentioned
(5) ...................................................................................................................
...................................................................................................................
now in or upon the said premises to be used in connection with the said
trade or business for the purpose hereinafter assigned thereto, respectively,
that is to say—
(1) Name of firm or individual at full length.
(2) Street and number of premises (if any)
(3) The description and situation of the premises to be stated with
sufficient fullness to ensure identification.
(4) Manufacturer of, &c. as the case may be.
(5) Rooms, places, vessels, utensils, as the case may be.
(6) Here describe the rooms, places, vessels or utensils intended to be
used, the marks and numbers by which they are distinguished and
the purpose for which used.
For example—
No. 1 marked ―1‖ the laboratory facing the road.
No. 2 marked ―2‖ the adjoining room for storing manufactured
products.
No. 3 marked ―3‖ the room to the left as you enter for the purpose
of storing raw material.
FORM B
NOTICE TO PACK FOR HOME CONSUMPTION/MARKET
These goods must be produced to the Officer of Customs and Excise at time
of delivery for Home Consumption or Export.
Name of Manufacturer ....................................................................................
Address ...........................................................................................................
Notice to reach the
Officer at least 24
hours before the
packing is to
commence
. To the Officer at ............................. Notice is
hereby given that on .......... at .......... m, it is
intended to pack the undermentioned goods for
Home Consumption/Export
.............................................................................................
.............................................................
Manufacturer.
Date and hour when notice given ...................................................................
Mark
s and
Num
ber
Descri
p-tion
Quantit
y
F.O.B.
value.
Date on which to be
delivered/exported
Num
bers
and
descri
p-tion
of
packa
ges
of
Goods
and/or
weight
$ c
)*at manufacturers’ premises
Particulars of Examination )
) at shipment
...................................................................
*Not sampled
*(forwarded to Analyst ......................
*Samples drawn from ............... and
*(referred ............................................
Correct. Bond in force
......................................................................
Customs and Excise Officer.
......................................................................
Date.
*Delete as necessary.
FORM C
DELIVERY ORDER
To ....................................................
..........................................................
Delivery may be taken of the undermentioned goods duty paid on
..................................................................................................... Duty Entry
No ................................. of.......................................
Marks and
Numbers
Number
of
packages
Description
of Goods
Quantity
and/or
weight
Invoice
value $ c
To be
delivered
to
........................................................
Customs and Excise Officer.
Date............................................
CUSTOMS AIRPORT (BONDED SHOPS)
REGULATIONS
ARRANGEMENT OF REGULATIONS
Regulation
1. Short
title................................................................................................................ ....... 323
2.
Interpretation................................................................................................ ................ 323
3. Concessionaire to enter
bond.................................................................................. 324
4. Application of customs Act and
regulations.......................................................... 324
5. Receipt or deposit of goods in the warehouse and
shop.................................... 324
6. Storage of goods in concession
shop.................................................................... 325
7. Removal of goods from concession
shop............................................................. 326
8. Delivery of goods to the entitled departing
passenger........................................ 327
9. Cancelled
flights......................................................................................................... 327
10. Daily accountability to customs by
concessionaire.............................................. 328
11. Stock
Accounts....................................................................................................... ..... 329
12. Account of
receipts..................................................................................................... 329
13. Accounts of record of
deliveries.............................................................................. 329
14. Stock Books to be
bound........................................................................................... 330
15. Availability of accounts for
inspection.................................................................... 330
16. Preservation of
accounts........................................................................................... 330
17. Periodical
returns........................................................................................................ 330
18.
Stocktaking................................................................................................... ................ 331
19. No allowance for loss in
warehouse....................................................................... 331
20. Provision for weighing appliances, measures,
etc.............................................. 331
21. Signatories to
documents......................................................................................... 331
22. Warehousekeeper’s
staff.......................................................................................... 332
23. Application of general
laws...................................................................................... 332
CUSTOMS AIRPORT (BONDED SHOPS)
REGULATIONS – SECTION 141[3]
(Statutory Instruments 2/1976, 55/1981 and 37/1993)
Commencement [24 January 1976]
1. SHORT TITLE
These Regulations may be cited as the Customs Airport (Bonded
Shops) Regulations.
2. INTERPRETATION
In these Regulations—
―Comptroller‖ means the Comptroller of Customs and Excise;
―Concessionaire‖ means a warehouse keeper;
―departing passengers‖ mean passengers travelling in an
aircraft to a destination outside Saint Lucia including
crew members and supernumerary crew.
―proper officer‖ means an officer of Customs and Excise by
virtue of which whose right or duty it may be to enact the
performance of or to perform any act by or under the
Customs Act, 1967;
―warehouse keeper‖ means the person who owns a concession
to conduct a duty free shop at George Charles or
Hewanorra Airports, and where this concession is owned
by a registered company any director, manager, secretary
or other similar officer of the company or any other
person purporting to act in any such capacity.
(Amended by S.I. 37/1993 and 55/1981)
3. CONCESSIONAIRE TO ENTER BOND
(1) The Concessionaire must enter into a bond of such amount as
determined by the Comptroller to cover the provisions provided
for in the next paragraph. Such a bond shall be entered with a
sufficient number of sureties approved by the Comptroller.
(2) The amount of the Bond shall be sufficient to cover—
(a) the duty on the quantity of goods received into the
warehouse;
(b) the duty on the quantity of the goods exported from the
concession shop; and
(c) due observance of all the conditions attached by the
Minister to the approval of the warehouse in accordance
with sections 18, 134 and 160 of the Customs Act, 1967.
4. APPLICATION OF CUSTOMS ACT AND REGULATIONS
The owner of every warehouse supplying goods from that warehouse
to a warehouse under these Regulations shall comply with all the
provisions of the Customs Act, 1967 and the regulations made
thereunder applicable in respect of the removal from a warehouse
from which the goods are being supplied and the conveyance and
delivery of such goods to the warehouse of concessionaire.
5. RECEIPT OR DEPOSIT OF GOODS IN THE WAREHOUSE AND SHOP
(1) (a) A concessionaire shall not receive or store in or
cause to be received or stored in the warehouse
goods other than those for which the Comptroller
has specifically approved the warehouse.
(b) Goods must be deposited in the warehouse
packaged ready for sale in standard units of sale.
(c) Except with the prior consent of the Comptroller the
full revenue account of all goods deposited in the
warehouse shall be taken by the proper officer
before the goods are being further dealt with under
these Regulations.
(d) Goods shall remain intact after they are deposited in
the warehouse and shall not be removed for
placement into the shop until they are examined by
the proper officer.
(2) Each package of spirits received in the warehouse must be
securely sealed and each bottle of spirits shall bear a designated
rubber stamp which will identify it as a bottle of spirit intended
for supply duty free under these Regulations to a departing
passenger.
(3) (a) Each carton of cigarettes received into the
warehouse must be enclosed in
secured wrapper by the manufacturer and
packets therein shall bear the words
―Airport (Duty Free) Shop Saint Lucia‖.
(b) When stocks are not available marked as
hereinbefore the Comptroller may on the
application of a concessionaire make arrangements
with the concessionaire permitting unmarked stocks
to be deposited at the warehouse and for the
marking in such manner of unmarked stocks as the
Comptroller may direct.
(4) Each package or container to tobacco or cigar shall be enclosed
in a secure wrapper package or container by the manufacturer,
adequately sealed and bearing at least one label or stamp as
designated in paragraph 3(1) of this regulation.
(5) A sample package of each line of cigarette, tobacco and cigars
deposited in the warehouse offered for sale under these
Regulations shall be submitted to the proper officer for approval
of the method of packaging and labelling before being so
offered for sale.
(6) Where these goods cannot be identified by serial numbers then
suitable security labels must be employed and be subject to the
approval of the officer.
6. STORAGE OF GOODS IN CONCESSION SHOP
The concessionaire shall cause spirits, tobacco, cigarettes and cigars
to be stored in the shop together according to the tariff brand and
description whilst other goods shall be stored in a manner approved
by the proper officer so as to permit inspection or taking an account
thereof to be rendered easily by him or her.
7. REMOVAL OF GOODS FROM CONCESSION SHOP
(1) The concessionaire shall not remove or cause to be removed
goods from the warehouse except for the purpose of direct
shipment of the goods to the aircraft concerned in execution of
orders made by a departing passenger.
(2) The contents of cases, packages and container shall remain in
the condition in which the goods are sold i.e. a standard unit
and must be shipped in the case, package or container in which
they are sold.
(3) The concessionaire shall take or cause to be taken orders for
standard units from departing passengers only. Before taking
such orders the concessionaire or his or her servants shall
inspect the passengers’ airline tickets, boarding pass or other
similar document and request the passenger to complete an
order form giving his or her full name, destination, the date and
number of his or her flight and the details of goods ordered.
(4) If the order is accepted the passenger shall sign the order form
in the space provided below the undertaking in the following
terms—
―I the undermentioned person undertake to export in tact from
Saint Lucia the above goods for which I acknowledge receipt.‖
(5) The concessionaire shall give or cause to be given to the
passenger entitled a receipt, and stamp the airline ticket,
boarding pass or other similar document with the serial number
of the receipt. Receipts shall be serially numbered and shall be
in such form as approved by the Comptroller.
(6) The concessionaire shall pack or cause to be packed in a paper
or plastic bag on at least one side on which must be printed in a
permanent colour suitably worded to identify it as a container of
good purchased from the relevant shop and on both sides of
which shall be printed the words ―Duty-Free Purchase for
Departing Passenger Only‖.
(7) The concessionaire shall close or cause to be closed the bag by
folding the same over at its mouth and stapling the same at the
mouth so that the contents will remain secure therein. The
receipt mentioned in paragraph 5 shall be stapled to the bag at
the same time.
(8) The Comptroller, in his or her own discretion may allow the
order form referred to in paragraph (3) to be also used as the
receipt required under paragraph (5) if, all the information
required for the order form and receipt and any other
information which the Comptroller may so require is contained
therein; such document shall be considered an invoice of sale.
(9) The invoice of sale shall be prepared in triplicate and
distributed as follows—
(a) the original to the entitled passenger;
(b) the duplicate to the proper officer daily as required
under regulation 10(5);
(c) the triplicate to be retained by the warehouse keeper
on the premises for a period of 2 years from the date
of the last entry on any such invoice and to be made
available for inspection on request by the proper
officer at any time during that period.
(Amended by S.I. 55/1981)
8. DELIVERY OF GOODS TO THE ENTITLED DEPARTING PASSENGER
The concessionaire shall deliver or cause to be delivered to the
entitled departing passenger the goods at the delivery counter
provided in the final departure lounge of the airport and shall not
deliver the goods, unless—
(a) he or she has been given a receipt for the goods and an
undertaking on the order form;
(b) the goods have been placed in the bag labelled as
specified and secured in the manner, as provided in the
preceding paragraphs;
(c) he or she is leaving the airport departure lounge finally to
join the aircraft.
9. CANCELLED FLIGHTS
(1) If for any reason the flight is cancelled the concessionaire shall
ensure or cause to be ensured that all purchases by passengers
concerned are returned to the delivery counter.
(2) The concessionaire shall take back or cause to be taken back
such goods into stock and cancel or cause to be cancelled the
relevant records. Suitable arrangements shall be made for the
refund of the purchase price of goods in respect of which the
flight has been cancelled before the departing passenger leaves
the departure lounge.
10. DAILY ACCOUNTABILITY TO CUSTOMS BY CONCESSIONAIRE
(1) The concessionaire shall prepare or cause to be prepared a
summary of daily deliveries in duplicate in respect of the goods
shipped on each flight. The summary of daily deliveries shall
show clearly the flight number, the date and destination and
indicate separately in respect of each departing passenger in
respect of the goods delivered for shipment—
(a) the passengers’ full name;
(b) the number of standard units purchased and
delivered for shipment.
(2) Totals of the number of Standard Units of tobacco goods and
the number of bottles of liquor delivered for shipment during a
day must be shown separately on the Summary of Daily
Deliveries.
(3) The Manager or person in charge of a shop at the end of each
flight shall endorse on or cause to be endorsed on the last copy
of invoice of sales issued in respect of that flight the words as
follows—
―Last Issue For Flight No.........‖.
(4) The Summary of daily deliveries shall also be accompanied by
a statement prepared in duplicate showing the total quantities of
goods delivered for the day under each tariff description and
brand.
(5) The warehouse keeper shall deliver or cause to be delivered at
the end of the day to the proper officer or where this is not
possible not later than 9:00 a.m. the following day a copy of the
summary prepared under paragraph (1)(a) of this regulation, a
copy of the Statement prepared under paragraph (1)(b) of this
regulation with all invoices of sales attached to the copy of the
summary delivered under paragraph (1)(a) of this regulation.
(6) The summary and statement delivered shall be certified by the
Manager or person in charge of a duty free shop in the
following terms—
―I/We enter the goods shown on this summary and statement
for removal under our bond from the ............................
warehouse for ........... shipment on the aircraft specified.
.........................................................
Signature.‖
11. STOCK ACCOUNTS
The concessionaire shall keep or cause to be kept accounts of all
goods received into and delivered from the shop in such form as to
show clearly at any time, in respect of goods of each tariff description
and trade brand, the particulars of goods on hand and of goods
delivered. Such accounts are to be kept in the respective standard
units in which the goods are delivered from the shop without regard
to the consignment in which they are received.
12. ACCOUNT OF RECEIPTS
The concessionaire shall keep or cause to be kept on the day goods
are received into the warehouse an account of the goods received
showing the following particulars—
(a) the date of receipt into the warehouse;
(b) the identifying marks and numbers of the packages in
which the goods are received;
(c) the total number of ―standard units‖ comprised in the
packages so received into the warehouse.
13. ACCOUNTS OF RECORD OF DELIVERIES
The concessionaire shall record or cause to be recorded at the close of
the day an account of the goods delivered showing the following
particulars—
(a) the date of delivery;
(b) the quantity in ―standard units‖ delivered on that date.
14. STOCK BOOKS TO BE BOUND
The concessionaire shall cause all books in which accounts of Stock
are kept under these Regulations to be bound and such books shall be
used exclusively for goods deposited in a warehouse and dealt with
under these Regulations.
15. AVAILABILITY OF ACCOUNTS FOR INSPECTION
(1) The concessionaire shall cause all accounts relating to stock
invoices, delivery notes, other documents, or any subsidiary
accounts relating to the goods deposited in a warehouse to be
retained at the shop and available for inspection by the proper
officer at any time.
(2) The concessionaire or his or her servant shall allow the proper
officer to make copies and take extracts and to make such
entries in such accounts, documents or subsidiary accounts as
the necessity of the occasion should require and to sign or initial
any such records.
16. PRESERVATION OF ACCOUNTS
The concessionaire shall keep all accounts in respect of stock and all
related documents and preserve the same in good condition for a
period of 5 years from the date of the last entry on any such account
or document.
17. PERIODICAL RETURNS
(1) On the first working day of each month, the concessionaire
shall deliver or cause to be delivered to the proper officer a
schedule showing, for each tariff description and trade brand,
the total quantity of goods in standard units delivered for
shipment during the preceding month.
(2) On 1 January, 1sApril, 1 July and 1 October in each year or at
such other quarterly intervals as the Comptroller may allow the
concessionaire shall deliver to the proper officer a balance
return of stock in such form as the Comptroller may require,
showing for the preceding quarter, in respect of each tariff
description and trade brand of goods particulars in standard
units so as to reflect the following—
(a) the balance of goods remaining in the warehouse
from the previous quarter;
(b) goods received in the warehouse during the quarter;
(c) goods delivered from the warehouse during the
quarter;
(d) stock remaining in the warehouse at the end of the
quarter.
18. STOCKTAKING
(1) At least once a month, at varying times the concessionaire shall
take or cause to be taken stock of all the goods in the shop. The
concessionaire shall give or cause to be given to the proper
officer prior notice of the intention to take stock.
(2) On completion of stocktaking the concessionaire shall deliver
or cause to be delivered to the proper officer a copy of the
stocktaking account showing for each tariff description and
trade brand, the stock of goods in standard units of delivery in
the warehouse on the day on which the stock was taken.
(3) A certificate as to the accuracy of the stock is to be given at the
foot of each stocktaking account by the concessionaire or his or
her authorised representative.
19. NO ALLOWANCE FOR LOSS IN WAREHOUSE
No allowance shall be made for any loss of goods deposited in the
warehouse and the concessionaire shall pay duty on any deficiency
found at any time in the warehouse stock.
20. PROVISION FOR WEIGHING APPLIANCES, MEASURES, ETC
If required the concessionaire must provide any measuring appliances
and standard weights and measures and shall render or cause to be
rendered all necessary assistance in taking any account of the goods
in the warehouse.
21. SIGNATORIES TO DOCUMENTS
All summaries, schedules and returns must be signed by the
concessionaire or his or her duly authorised representative.
Authorisations shall be in writing and shall have endorsed thereon a
specimen signature of the authorised person and shall be delivered to
the proper officer. The concessionaire shall give immediate notice to
the proper officer of the termination of any authorisation.
22. WAREHOUSEKEEPER’S STAFF
The concessionaire shall satisfy himself or herself as to the honesty
and integrity of his or her staff employed in the warehouse and
associated shop by obtaining fidelity bonds covering such
employment, or by such other means of selection as may be
acceptable to the Comptroller.
23. APPLICATION OF GENERAL LAWS
(1) Except as provided in these Regulations a concessionaire shall
observe the standing regulations such as are in force or any
regulations replacing the same, as are applicable relating to the
control of aircraft and to the warehousing of goods and all
enactments otherwise governing the obtaining, possession and
sale of goods deposited exposed or to be exposed for sale or
sold under these Regulations.
(2) A concessionaire shall comply with any conditions or directions
made or given which the Comptroller may deem necessary for
the better carrying out of these Regulations.
(3) A concessionaire who fails or refuses—
(a) to carry out any provision of these Regulations; or
(b) to comply with any conditions or directions made or
given under regulation 23(2) by the Comptroller,
commits an offence and on summary conviction is liable to a
fine of $250.
CUSTOMS (MOORINGS OF YACHTS) REGULATIONS –
SECTION 141
(Statutory Instruments 17/1985 and 78/1985)
Commencement [6 April 1985]
1. SHORT TITLE
These Regulations may be cited as the Customs (Moorings of Yachts)
Regulation.
2. INTERPRETATION
In these Regulations—
―Act‖ means the Customs Act, 1967;[4]
―Comptroller‖ means the Comptroller of Customs and Excise
appointed under section 3 of the Act;
―master‖ in relation to a yacht means the person having charge
for the time being of the yacht;
―owner‖ means the registered owner of the yacht;
―permit‖ means the permit issued by the Comptroller under
regulation 3;
―port of entry‖ means the port appointed under section
13(1)(a) of the Act.
3. MOORING OF A YACHT
Any yacht, on arrival in Saint Lucia or prior to its departure from
Saint Lucia may be allowed to moor at a place other than a port of
entry after obtaining in writing a permit from the Comptroller in the
form prescribed in the Schedule. (Amended by S.I. 78/1985).
4. FEES
There shall be paid by the master or owner of a yacht to the
Accountant General a fee of $25 for the issue of a permit under
regulation 3.
5. CONDITIONS OF MOORING
Subject to the payment of the fee under regulation 4, a yacht shall be
moored at the place and for the period stipulated in the permit.
6. PERMISSION FOR PASSENGERS TO PROCEED ASHORE
When a yacht is allowed to moor at a place by the Comptroller, the
passengers and crew of the yacht may proceed ashore subject to the
conditions specified in the permit.
7. LANDING OF GOODS
When a yacht is moored at a place approved by the Comptroller, no
goods whatsoever (whether passengers’ baggage, crew’s effects,
livestock, stores or cargo) shall be landed ashore.
8. PRESENTATION OF PERMIT
The permit issued by the Comptroller shall be retained on board the
vessel and presented on demand to any customs officer or any officer
of the Royal Saint Lucia Police Force.
9. SURRENDER OF PERMIT
The permit shall be surrendered to an officer authorised by the
Comptroller at the first port of entry in Saint Lucia.
10. OFFENCES
The master or owner who contravenes any of the provisions of
regulations 3 to 9 commits an offence and shall be deemed to have
violated the Customs laws and is liable to the penalties contained
therein.
SCHEDULE
PERMIT TO MOOR AT A PLACE OTHER THAN A PORT OF ENTRY
........................................ 20 ...........
Permission is hereby given to Mr ...................................................................
Name of Master
Master of Yacht .............................................. and Reg. No. .........................
Name of Yacht
to Moor at ........................................................... on ............................. for a
Place
period not exceeding ....................................................... hours subject to the
following conditions—
(1) No goods whatsoever (whether passengers’ baggage, crew’s effects,
livestock, stores or cargo) may be landed.
(2) That this permit is retained on board the vessel and presented on
demand to any Customs or Police Officer; and
(3) That this permit is surrendered to the proper officer of Customs at the
first port of entry.
WARNING: Any breach of the conditions stipulated above will be
considered a violation of the Customs Laws and the Master
and/or Owner will be liable to the penalties contained therein.
...............................................................
Officer.
[1] Editor’s note: These Regulations are made under the Customs Act, 1967. This Act was repealed by the Customs (Control and Management) Act, but these regulations continue in force under section
143. [2] Editor’s Note: These Regulations are made under the Customs Act, 1967. This Act was repealed by the Customs (Control Management) Act, but these Regulations continue in force under section
144. [3] Editor’s note: These Regulations are made under the Customs Act, 1967. This Act was
repealed by the Customs (Control and Management) Act, but these Regulations continue in
force under section 144. [4] Editor’s note: These Regulations are made under the Customs Act, 1967. This Act was
repealed by the Customs (Control and Management) Act, but these Regulations continue in
force under section 144.