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
Section
PART 1 9
Preliminary 9
1. Short
title. 9
2. Interpretation. 9
3. Time
of importation and exportation. 14A
Part 2 15
Administration 15
4. Comptroller
of Customs. 15
5. Delegation
and appointment by the Comptroller 15
6. Obligation
of secrecy. 16
7. Times
of attendance of officers. 16
8. Assistance
to be rendered by the police. 17
9. Officers
not to be interested in certain vessels, aircraft or merchandise. 17
10. Directions. 17
11. Application
to Government vessels and aircraft 18
Part 3 18
Customs Controlled
Areas 18
12. Appointment
of customs ports. 18
13. Approved
wharves. 19
14. Customs
airports. 19
15. Customs
areas. 20
16. Examination
stations. 20
17. Transit
sheds. 21
18. Agents. 21
19. Control
of movement of uncleared goods. 22
20. Control
of pleasure craft 23
PART 4 24
IMPORTATION 24
21. Procedure
on arrival of vessels. 24
22. Procedure
on arrival of aircraft 25
23. Power
to make regulations for arriving vessels and aircraft and the unloading of
imported goods 26
24. Notification
of arrival of vessels. 27
25. Report
inwards. 27
26. Entry
of goods on importation. 29
27. Entry
by bill of sight 30
28. Removal
of uncleared goods to a Customs warehouse. 31
29. Importation
of goods by post 32
30. Control
of movement of uncleared goods within or between port or airport and other
places 33
31. Control
of movement of goods to and from inland clearance depot 34
32. Goods
improperly imported. 35
Part 5 36
Exportation 36
33. Power
to make regulations as to the loading of goods and departing vessels and
aircraft 36
34. Entry
of goods for exportation. 37
35. Entry
outwards of vessels. 38
36. Stores. 38
37. Clearance. 39
38. Power
to refuse or demand return of clearance. 41
39. Security
for exportation of goods. 41
40. Offences
in relation to exportation. 42
41. Exportation
of prohibited or restricted goods. 43
42. Power
to require information regarding goods of community origin. 44
PART 6 45
COASTING TRADE 45
43. Definition
of coasting trade. 45
44. Power
to make Regulations as to coasting trade. 45
45. Limits
on coasting trade. 46
46. Clearance
of coasting vessels and aircraft 47
47. Cargo
book. 47
48. Examination
of goods in coasting vessels. 48
49. Offences
in relation to carriage of goods coastwise. 49
50. Power
to make regulations relating to small craft 50
PART 7 50
Warehousing 50
51. Approval
of warehouses. 50
52. Power
to make Regulations as to warehouses and warehoused goods. 51
53. Goods
not to be warehoused on importation. 53
54. Production
of goods in warehouse. 53
55. Occupier
to inspect and show goods for sale. 54
56. Entry,
marking, etc. of goods for warehousing. 54
57. Re-entry
of goods entered for warehousing. 55
58. Operations
on warehoused goods. 55
59. Deficiency
in warehoused goods. 56
60. Removal
of warehoused goods. 57
61. Duty
chargeable on warehoused goods. 58
62. Removal
of warehoused goods without payment of duty. 59
63. Provisions
as to goods to be deposited in a Customs warehouse. 59
64. Offences
in relation to warehouses and warehoused goods. 61
Part 8 62
Duties, Drawback,
Prohibitions And Restrictions 62
65. Time
at which duty chargeable and payable. 62
66. Goods
to be warehoused without payment of duty. 63
67. Relief
from duty of goods entered for transit or transhipment 63
68. Calculation
of duty chargeable. 63
69. Special
provisions. 64
70. Reliefs
from duty on re-imported goods. 65
71. Abatement
of duty. 66
72. Goods
imported only temporarily for re-exportation. 66
73. Goods
imported other than as cargo, stores, or baggage. 67
74. Personal
reliefs and power to make Regulations. 67
75. Relief
from duty on re-imported goods locally produced. 67
76. Power
of Cabinet to refund duty. 68
77. Recovery
of amounts due. 68
78. Valuation. 68
79. Extent
of drawback. 69
80. Claims
for drawback. 69
81. Drawback
on goods destroyed or damaged after shipment 70
82. Offences
in relation to drawback. 71
83. Refund
where duty paid on goods imported which are exported after undergoing a process
of manufacture 71
84. General
provisions. 72
85. Prohibition
on carriage of spirits, tobacco. 72
Part 9 73
Powers 73
86. Customs
control of persons entering or leaving Saint Lucia. 73
87. Right
to access. 74
88. Power
of boarding. 74
89. Power
to station officer on vessel 75
90. Power
to patrol and moor 75
91. Power
to examine and take account of goods. 76
92. Power
to require provision of facilities. 77
93. Power
to take samples. 78
94. Power
to search premises. 78
95. Power
to search vehicles. 79
96. Power
to search persons. 79
97. Power
to arrest 79
98. Power
to carry and use firearms. 80
99. Power
to summon vessels. 80
100. Power
to pay rewards. 81
101. Power
to require attendance. 81
102. Power
to require information and the production of evidence. 81
103. Power
to require security. 82
PART 10 83
Offences 83
104. Unlawful
assumption of character of Comptroller or officer 83
105. Bribery
and collusion. 83
106. Offences
against officers. 84
107. Carrying
away officers. 85
108. Interfering
with customs vessels. 85
109. Signalling
to smugglers. 85
110. Communicating
with arriving vessels. 86
111. Offering
goods for sale as smuggled goods. 86
112. Special
penalty where offender armed or disguised. 87
113. Untrue
declarations. 87
114. Counterfeiting
documents. 88
115. False
scales. 88
116. Fraudulent
evasion. 89
117. Removing
locks, seals or marks. 90
118. Penalty
for violation of customs law not expressly provided for 90
118A. Computer
fraud and related offences. 90A
PART 11 91
Legal Proceedings,
Forfeiture and Sale of Goods 91
119. Institution
of proceedings. 91
120. Time
limit on proceedings. 91
121. Place
of trial 91
122. Persons
who may conduct proceedings. 92
123. Service
of process. 92
124. Incidental
provisions. 93
125. Power
to compound offences and mitigate penalties. 94
126. Proof
of certain documents. 94
127. Proof
of certain matters other than documents. 94
128. Detention
of persons about to leave Saint Lucia. 96
129. Actions
against officers. 96
130. Detention,
seizure and condemnation of goods. 96
131. Forfeiture
of vessels etc., used in connection with goods liable to forfeiture. 97
132. Special
provisions as to forfeiture of larger vessels. 98
133. Protection
of officers seizing or detaining goods. 100
134. Sale
of goods condemned as forfeited. 100
135. Sale
of goods not condemned as forfeited. 101
Part 12 102
Determination of
Disputes 102
136. Appeal
to the Comptroller 102
137. Customs
Appeal Commissioners. 103
138. Appeal
to the Customs Appeal Commissioners. 104
139. Right
of further appeal 105
140. Payment
of duty after appeal 106
PART 13 106
Miscellaneous 106
141. Power
to make regulations. 106
142. Amendment
of Schedules. 106
143. Savings
of regulations. 106
SCHEDULE 1 109
SCHEDULE 2 110
SCHEDULE 3 125
SCHEDULE 4 130
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
|
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Animals, living
|
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Arms, Ammunition and Explosives
|
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Asphalt, all kinds including pitch
and tar
|
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Bottles, empty in bags
|
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Bricks and tiles
|
|
Cattle and other animal foods
(other than in tins packed in cases)
|
|
Cement and cement products
|
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Cheese
|
|
Chemicals
|
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Film, cinematographic
|
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Fireworks
|
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Fish (other than in tins packed in
cases)
|
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Fruit and nuts (other than in
cases)
|
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Grain, flour, pulse and
preparations thereof (other than in tins packed in cases)
|
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Hay and chaff
|
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Manures
|
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Matches
|
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Meats (other than in tins packed
in cases)
|
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Metals
|
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Molasses
|
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Nuts and kernels, other than food
|
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Oil—
|
|
edible
|
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fuel
|
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other
kinds, including essential, medicinal and perfumed oils
|
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Salt
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Seeds for expressing oil therefrom
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Ships, boats, and launches
|
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Starch
|
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Stones and slates
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Sugar, (unless packed in tins or
cases)
|
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Vegetables (other than in tins
packed in cases)
|
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Wood and timber—
|
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lumber
|
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shingles
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shooks,
staves and headings.
|
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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.
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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
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;
“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—
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Form 1
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—
|
Ships stores declaration
|
|
Form 2
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—
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Crew’s effects declaration
|
|
Form 2A
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—
|
Crew List
|
|
Form 2B
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—
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Passenger List
|
|
Form 3
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—
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Unmanifested cargo list
|
|
Form 4A
|
—
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Cargo declaration
|
|
Maritime
|
—
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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)—
|
|
$
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c.
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Liquids
per puncheon, pipe or butt.........................
|
16
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00
|
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Liquids
per barrel, cask or drum not
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|
|
|
exceeding
65 gallons..........................................
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8
|
00
|
|
Liquids
per barrel, cask or drum not
|
|
|
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exceeding
40 gallons..........................................
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4
|
00
|
|
Liquids
per barrel, cask or drum not
|
|
|
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exceeding
20 gallons..........................................
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2
|
00
|
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Liquids
per barrel, cask or drum
|
|
|
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under
15 gallons.................................................
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1
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50
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Liquids
per demijohn or other
|
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|
|
similar
container..................................................
|
1
|
00
|
|
Liquids
per case or basket of
|
|
|
|
2
gallons or less...................................................
|
2
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00
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Tobacco,
cigarettes, cigars and
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|
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other
tobacco goods per
|
|
|
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cubic
foot............................................................
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2
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00
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Other
goods not enumerated per
|
|
|
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cubic
foot............................................................
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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—
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per cubic foot or part thereof
|
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$
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c.
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For
first 144 hour period after
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25
|
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expiry
of free storage............................
|
|
|
|
For next
144 hour period after
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50
|
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expiry
of free storage............................
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|
|
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Thereafter
until removed, for
|
|
|
|
each 72
hour period...............................
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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 71/2%
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.
|
Nationality of Ship
|
10.
|
Whence arrived
|
|
11.
|
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.
|
Tobacco
|
Cigarettes
|
Cigars
|
Spirits
|
Perfumed Spirits
|
Firearms
|
Narcotics
|
Mics.
|
7.
Signa-ture
|
8. Offi-cial Use
|
|
|
|
|
Ib.
|
No
|
No
|
gals.
|
gals
|
|
|
|
|
|
|
4.
|
5.
|
6.
|
|
|
|
Family
Name
|
Given
Name
|
Rank or
Rating
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Date
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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
|
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Date......................................20.........
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.................................................
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Master
|
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Delivered to me:
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............................................................
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Customs Boarding Officer.
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Date.......................................................20..........
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I
certify having received the above mentioned goods
in............................
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...................................................................
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Officer-in-Charge
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Date
and hour of receipt of
goods..........................................................
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SAINT
LUCIA
|
Form 5
(Reg. 15 and 89)
|
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GENERAL DECLARATION FOR
AIRCRAFT
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(Outward/Inward)
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Owner or Operator
.........................................................................................
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Aircraft
........................................................... Flight
No.......... Date.............
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(Registration Marks & Nationality)
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Point of
clearance........................................ for entry
at.................................
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(Place and Country)
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(Place and Country)
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Itinerary of Aircraft and Declaration of
Health
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Airport
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Departure Date
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Airport
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Departure Date
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Passenger...........
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No. of
Manifests attached.................. Cargo.................
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For Official use only
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Illness (other than airsickness) that has
occurred aboard this aircraft during flight...........................................
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Details of last
disinsectisation or sanitary treatment (method, place, date and
time)...................................
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Animals, birds,
insects, bacterial cultures or viruses on board.........................................................................
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Plants,
unprocessed animal and plant products or fungus cultures (where required by
State of arrival) on board......................................................................
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Time of
Departure............
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Time of
Arrival..
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Crew
Member’s Manifest
|
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Surname and Initials
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Duties on Board
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Nationality
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Serial No. and Country of issuance of Licence or Certificate
or Passport
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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
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Passenger Manifest
|
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Surname and Initials
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From
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To
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For use by owner or operator only
|
For official use only
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Cargo Manifest
|
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Marks and numbers on packages
|
Number and Type of Packages
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Nature of Goods
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From
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To
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Gross Weight
|
For use by owner or operator only
|
For offi-cial use only
|
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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:
|
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  Crew members...............
|
Embarked on*.............
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Passengers......................
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Disembarked
from*.....
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The above
aircraft
|
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Cargo..............................
|
Laden
on*....................
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Stores..............................
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Unladen
from*.............
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Mail.................................
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...................................................................................
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Commander of aircraft or Authorised Agent
|
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** Delete if necessary.
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SAINT LUCIA
|
Form 6 Reg. 48
|
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SHIP’S OR AIRCRAFT’S BAD ORDER LIST
|
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Port of
................................................
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.................................... 20 .......
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Name of
aircraft or ship ..................................................................................
|
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Date of
arrival ............................................ 20....... from
...............................
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.........................................................................................................................
|
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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.
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Marks and Numbers
|
Number and description of packages
|
Contents
|
Remarks
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...........................................................
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* Delete where not Applicable
|
Master or Agent
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SAINT LUCIA
|
Form 7 Reg. 24
|
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APPLICATION TO AMEND BY ADDITION
|
Shed
No. ( )
|
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Port of .......................................................
|
|
Date
........................................... 20 ..........
|
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The
Comptroller of Customs and Excise.
|
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I/We request permission to amend the Inward Report/Landing
Account/Content Outwards of the
.............................................................. of
.............................................. by adding the undermentioned
packages.
|
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Marks
|
Nos.
|
Packages
|
Marks
|
Nos.
|
Packages
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Which
I/We declare were landed in/exported from* this Island.
|
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......................................................
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* Delete where not applicable
|
Master or Agent
|
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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
|
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Which
I/We declare were not landed in/shipped from* this Island.
|
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______________________
|
|
|
Master
or Agent
|
|
*Delete where not applicable
|
|
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|
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|
|
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
|
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|
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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):
|
...........................................................................................................
|
|
|
...........................................................................................................
|
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|
...........................................................................................................
|
|
|
...........................................................................................................
|
|
|
...........................................................................................................
|
|
|
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.
|
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|
|
|
|
|
|
|
|
|
|
|
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
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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
|
|
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
|
To
|
|
|
No. 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-tion
|
Regis-ter
|
Folio
|
Date Ware-housed
|
By whom Ware-housed
|
Marks and Num-ber of
Packa-ges
|
Descri-ption of Goods
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Certificate of Acceptance
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I,
...............................................................................................................
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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.
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Entered
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.......................................................
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.......................................................
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Warehouse Officer
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Signature of the person to whom transferred or of his or her
Authorised Agent.
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Date.......................................20.........
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Form 40—(Repealed by S.I.
25/1993)
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SAINT LUCIA
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Form 41–Reg. 114
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REQUEST FOR AND ADVICE OF REMOVAL OF WAREHOUSED GOODS
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REQUEST
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No
..............................
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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—
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Rot
....................................... Register
................................. Folio .................
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Ship
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Date
of Ware-housing
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Marks
and Numbers
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Number
and Description of Packages
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Descrip-tion
of Goods
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Record
of Officers’ Examination
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Port of
.........................................................
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......................................
20 ........
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...........................................................
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Owner of goods or his or her
Agent
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Allowed. Bond in force
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Dated
............................. 20.......
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..........................................................
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for
Comptroller of Customs and Excise
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Locker’s
Order No ..................
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Rent to
........................... 20 .......
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$
........... c ......... received
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Dated
............................. 20 .......
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..........................................................
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Cashier
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ADVICE
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To the
Officer-in-Charge ...........................................................
Warehouse,
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Port
of ...................................................
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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.
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.......................................................
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Officer-in-Charge
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Dated
................................... 20 .....
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.................................... Warehouse
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Receipt and Re-Warehousing Certificate
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To the
Officer-in-Charge, Queen’s Warehouse
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Port of .................................................................................
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I certify that the above packages have
been received without loss or diminution and duly re-warehoused.
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Rotation ..................................... Register
............................. Folio ..............
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Vide Re-warehousing Entry No
.........................................(Copy attached)
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..........................................................
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Officer-in-Charge
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.........................................Warehouse
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Dated
.................................... 20 ......
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Port
of .............................................
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SAINT LUCIA
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Form 42–Reg. 129
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REFUND OF PART PROCEEDS OF SALE OF GOODS WAREHOUSED
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Application by Owner
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Address
............................................
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Date
..................................... 20 ......
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The Comptroller of Customs
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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 .......
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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.
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..........................................................................................................................
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..........................................................................................................................
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..........................................................................................................................
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..........................................................................................................................
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..........................................................................................................................
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..........................................................................................................................
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.........................................................................................................................
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..........................................................
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................................................
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Officer-in-Charge
Warehouse,
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Owner
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Allowed
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.................................................
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for
Comptroller of Customs
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Refund
voucher issued for $............................................
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......................................................
20 .........
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SAINT LUCIA
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Form. 43—Reg. 156
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APPLICATION FOR OVERTIME SERVICES
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..................................... 20 ........
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the comptroller of customs and excise.
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Sir,
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Permission
is hereby required to—
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.........................................................................................................................
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(Insert nature of work etc. to be. done and where)
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.........................................................................................................................
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.........................................................................................................................
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.........................................................................................................................
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ex/to
.................................................................... on
......................................
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(Name
of Vessel)
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(Date)
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at/from
................................................................. to
......................................
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(Hour)
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(Date
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We guarantee all
expenses incurred.
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Yours faithfully
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For :
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..................................................
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Allowed
by ............................................
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Date
.......................................................
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CHARGES IN RESPECT OF APPLICATION OVERLEAF
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Agent
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Vessel
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Where
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Date
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Staff employed
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Services performed
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Time
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No. Hours
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$
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c.
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Total:
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Part
charged to ............................
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Signature
of Officer .......................... Checked by :
......................................
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Date ........................................ 20
.......
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Index No
...........................................................
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(For
Departmental use only)
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SAINT LUCIA
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Form. 44—Reg. 56
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LANDING CERTIFICATE
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This is in certify that the
undermentioned goods entered by M
............................................................................
were landed at this port.
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Ex
............................................................................................
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from
........................................ on the ................. day
........................ 20 ......
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Marks
and Nos.
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No.
and description of packages
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Description
of goods
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Quantity
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Observations
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Correct
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Port of
.......................................................
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Date
........................................... 20 .........
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............................................................
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Customs
Officer
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............................................................
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for
Comptroller of Customs and Excise
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SAINT LUCIA
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Form 45—Reg. 45 and 68
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BOND FOR THE RE-EXPORTATION OF IMPORTED GOODS DELIVERED WITHOUT
PAYMENT OF IMPORT DUTY
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KNOW all men by these presents that we
..............................................
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.........................................................................................................................
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of
.....................................................................................................................
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and
...................................................................................................................
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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.
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Dated this ...................................
day of ............................. in the year of Our Lord 20
........................................
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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.
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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.
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 Signed
and delivered by the above bounden ..................... in the presence of
......................................
of ...........................................
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.......................................................
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Signed and delivered by the above
bounden ........................... in the presence of
..................................
of .....................................
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.......................................................
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Approved :
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.........................................................
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for
Comptroller of Customs and Excise
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SAINT LUCIA
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Form 46 Reg. 45.
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GENERAL BOND FOR DELIVERY OF GOODS PRIOR TO PAYMENT OF DUTY
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KNOW all men by these presents that we ................................................
of
.....................................................................................................................
and
...................................................................................................................
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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.
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Dated this
.................................. day of .......................... in the
year of 20 .....................................................
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Whereas
the above bounden ...................................... intend from time to
time to import goods into the Island of Saint Lucia.
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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;
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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.
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Signed and delivered by the above bound
...................... in the presence of
......................................
of ..........................................
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....................................................
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Signed and delivered by the above bound
...................... in the presence of
.....................................
of ..........................................
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..................................................
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Approved
:
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..................................................
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for
Comptroller of Customs.
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SAINT LUCIA
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Form 47—Reg. 45 and 46
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BOND FOR THE REMOVAL OF GOODS LANDED AT ONE PORT OR PLACE FOR
ENTRY AT ANOTHER PORT OR PLACE
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KNOW
all men by these presents that
we.................................................
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of .....................................................................................................................
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and
..................................................................................................................
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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.
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Dated this
....................................... day of ........................... in
the year of Our Lord 20 .....................................
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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
..................................................................
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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.
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Signed and delivered by the above bound
........................................................ in the presence of
........................................ of
...................................................................
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.....................................
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Signed and delivered by the above
bound............................................... in the presence of .........................................
of ...............................................................
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.......................................
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Approved:
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.............................................................
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for
Comptroller of Customs and Excise
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SAINT LUCIA
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Form 48—Reg. 45
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BOND TO GUARANTEE PAYMENT OF THE DIFFERENCE BETWEEN THE DUTY DUE
UNDER THE PREFERENTIAL AND GENERAL TARIFFS
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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.
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Dated this ...............................
day of ................................................ in the year of Our
Lord 20 ..................................
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Whereas the above bound
................................................................ has imported
into the Territory of Saint Lucia certain goods contained in
.............................................. packages, marked and numbered
as follows—
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.........................................................................................................................
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.........................................................................................................................
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And whereas the amount of duty due thereon under the general
tariff is $............................................
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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.
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[Over]
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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.
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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.
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 Signed
and delivered by the above bound ............................... in the
presence of .......................
of......................................................
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...........................................
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Signed and delivered by the above bound
............................... in the presence of ........................
of .........................................................
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...........................................
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Approved
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............................................
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for Comptroller of Customs and Excise
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SAINT LUCIA
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Form 49—Reg. 93 & 116
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BOND FOR EXPORTATION
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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.
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Dated this ......................... day
of ........................................... in the year of Our Lord 20
..................................................
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Whereas the above bound
................................................................. has given
notice of his or her intention to export to
......................................... in the
.................................................... the following goods,
that is to say—
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.............................................................................................................
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.............................................................................................................
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.............................................................................................................
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.............................................................................................................
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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.
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Signed by the above bound
.......................................................
in the presence of:
.......................................................
.......................................................
Witness.
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............................................
.......................................................
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Signed by the above bound
........................................................
in the presence of:
.........................................................
.........................................................
Witness.
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........................................................
..................................................
........................................................
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Approved.
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.................................................................
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for
Comptroller of Customs and Excise.
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SAINT LUCIA
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Form 50—Reg. 93 & 116
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GENERAL BOND FOR EXPORTATION
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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.
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Dated this ............................... day of
................................................ in the year of Our Lord 20
....................................
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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.
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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.
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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.
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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.
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 Signed by the
above bound
.........................................................
In the presence of
........................................................
........................................................
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....................................................
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Witness
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Signed
by the above bound
........................................................
in the presence of
........................................................
.........................................................
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......................................................
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Witness
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Approved.
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.............................................................
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for
Comptroller of Customs and Excise.
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SAINT LUCIA
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Form 51—Reg. 93 and 116
|
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BOND FOR SHIPMENT OF STORES
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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.
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Dated this
................................... day of
..................................... in the year of Our Lord 20
..........................................
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Whereas the above bounden
.................................................... intends to load as
stores on board the ............................................. the
undermentioned goods, that is to say—
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.......................................................................................................
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.......................................................................................................
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|
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.
|
|
|
|
|
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 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.
|
4.
|
Number and date of
invoice
|
|
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 calculation (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 ____
|
|
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(d)
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engineering, development, artwork,
design work and plans and sketches undertaken elsewhere than in Saint Lucia
and necessary for the production of the imported goods ____
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14.
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Royalties and licence fees—see box 9(a) ______________
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15.
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Proceeds of any subsequent resale,
disposal or use accruing to the seller—see box 9(b)______________
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16.
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Costs of delivery to Saint Lucia
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(a)
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transport _________
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____________________
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(b)
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loading and handling charges
__________
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____________________
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(c)
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insurance _________
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C.
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DEDU-CTIONS: Costs included in A
above (x)
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17.
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Costs of transport after
importation ____________
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18.
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Charges for construction,
erection, assembly, maintenance or technical assistance undertaken after
importation ____________
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19.
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Other charges (specify)
__
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20.
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Customs
duties and taxes payable in Saint Lucia by reason of the importation or sale
of the goods ______
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(x)
|
State the currency used in every
case
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21.
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I, the undersigned, declare that all
particulars given in this document are true and complete.
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Signature
_____________________
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_____________________
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Name (BLOCK LETTERS)
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Date
_________________________
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Status of
signatory ______________
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Director/Company Secretary/ Partner,
etc.)”
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(Substituted by S.I. 75/1995)
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FORM 62
|
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DECLARATION OF PARTICULARS RELATING TO CUSTOMS
|
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VALUE METHODS OTHER THAN TRANSACTION VALUE
|
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1 NAME
AND ADDRESS OF SELLER
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FOR
OFFICIAL USE
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(Block Letters)
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2 NAME
AND ADDRESS OF BUYER
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(Block Letters)
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3 NAME
AND ADDRESS OF DECLARANT
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(Block Letters)
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IMPORTANT NOTE
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4
Terms of Delivery
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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.
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5 Number and date of invoice
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6 Number and date of contract
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7 Date and number of any previous Customs decision concerning the
Method of Valuation to be used
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Enter x where applicable (ONLY ONE
BOX TO BE TICKED)
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.......................
dated ...........................20 ......
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8 The appropriate Method of Valuation applicable to the imported
goods is:
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(a)
The transaction value of identical goods.................
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(b)
The transaction value of similar goods....................
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(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.......................................................................
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(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
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(e) Unit price at which the imported
goods, after further processing, are sold in the greatest aggregate quantity
to unrelated persons in St Lucia.........................................................................
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(f)
The computed value..................................................
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(g)
The “fall back” method............................................
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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.
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10 Describe the evidence (attached) to substantiate the declared customs
value.
|
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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:
|
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*Delete
as necessary
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Item
|
Item
|
Item
|
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Method at
8a or 8b only
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A.Basis
of calculations (x)
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12
Transaction value of *IDENTICAL/SIMILAR GOODS
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B. Deduc-tions (x)
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13
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(a)
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Quantity adjustment ......................
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(b)
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Commercial level adjustment .........
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(c)
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Cost of transport to St Lucia ..........
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(d)
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Loading and handling charges ......
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(e)
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Cost of insurance .................
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C.Additions
|
14
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(a)
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Quantity adjustment ................
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(b)
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Commercial level adjustment ........
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(c)
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Cost of transport to St Lucia .........
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(d)
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Loading and handling charges .......
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(e)
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Cost of insurance ...................
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Method at
8c, 8d or 8e only
|
D. Basis of calculation (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
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E.Deduc-tions
|
16
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(a)
|
Commissions paid or to be paid .......
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(b)
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Profit and general expenses ........
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Costs included in D. above (x)
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(c)
|
Cost of transport from .................
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(d)
|
Cost of insurance ............
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(e)
|
Loading and handling charges ...........
|
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(f)
|
Other transport costs ...............
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(g)
|
Further processing costs ............
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(h)
|
Duties and taxes ..............
|
|
|
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Method at
8f only
|
F. Basis of calculation (x)
|
17*COMPUTED VALUE/VALUE of imported goods
|
|
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|
G. Additions Costs not included in F.
above (x)
|
18
|
(a)
|
Costs of transport to St Lucia ..
|
|
|
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(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
|
|
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Signature .....................................
|
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|
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*Delete
as necessary
|
Name
(BLOCK LETTERS)
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Date ..........................
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Status of signatory ......................
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(Director/Company
Secretary/Partner etc)
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(Substituted by S.I. 25/1993)
|
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
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
(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 ...................................................................
|
|
Marks
and Numbers
|
Number
and descrip-tion of packages
|
Descrip-tion
of Goods
|
Quantity
and/or weight
|
F.O.B.
value.
|
Date
on which to be delivered/exported
|
|
$
|
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
....................................................
|
|
..........................................................
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Delivery may be taken of the undermentioned goods duty paid on .....................................................................................................
Duty Entry No .................................
of.......................................
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Marks
and Numbers
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Number
of packages
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Description
of Goods
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Quantity
and/or weight
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Invoice
value $ c
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To
be delivered to
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........................................................
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Customs and Excise Officer.
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Date............................................
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Customs Airport (Bonded Shops) 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
(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—
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“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.
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.........................................................
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Signature.”
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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;
“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.
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SCHEDULE
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PERMIT
TO MOOR AT A PLACE OTHER THAN A PORT OF ENTRY
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........................................
20 ...........
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Permission
is hereby given to Mr
...................................................................
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Name of Master
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Master of
Yacht .............................................. and Reg. No.
.........................
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Name of Yacht
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to Moor
at ........................................................... on
............................. for a
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Place
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period not exceeding
....................................................... hours subject to the
following conditions—
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(1)
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No goods whatsoever
(whether passengers’ baggage, crew’s effects, livestock, stores or cargo) may
be landed.
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(2)
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That
this permit is retained on board the vessel and presented on demand to any
Customs or Police Officer; and
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(3)
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That
this permit is surrendered to the proper officer of Customs at the first port
of entry.
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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.
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...............................................................
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Officer.
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