SECTION 1 :

DEFINITION OF RETURNING NATIONAL

1. A citizen of Saint Lucia by birth, of eighteen years and above, returning to Saint Lucia to settle after a minimum of ten years residence abroad;
2. A citizen of Saint Lucia by descent who is eighteen years and above who is coming to Saint Lucia to settle after a minimum of ten years residence abroad; or
3. An alien spouse of a citizen of Saint Lucia by birth or descent, coming to Saint Lucia to settle, after a minimum of ten years residence abroad.

SECTION 2

Notwithstanding Section 1(a), (b), (c) a returning national who, during the ten year period immediately preceding his or her return to Saint Lucia as a returning national, has visited Saint Lucia and stayed in Saint Lucia for a continuous period of more than six (6) months on more than two occasions, shall not qualify for the exemptions under Section 3.

SECTION 3

 A returning national may be permitted to import free of duty, household and personal effects, whether new or used, adequate to furnish his or her family residence;

A Returning national may import ONE motor vehicle whether new or used with a CIF value of not more than US$15,000.00 free of customs duty, provided the returning national arrives accompanied by the vehicle, or the or the vehicle arrives within three months before, or after the arrival of the returning national, or is purchased in Saint Lucia by the returning national within three months of his /her return to Saint Lucia

Where the CIF value of a motor vehicle imported exceeds US$15,000.00, the excess customs duty shall be paid by the importer;

A vehicle imported under (1) shall not be sold, exchanged or in any way disposed of within three (3) years from the date of importation;

Where a vehicle imported under (1) is disposed of contrary to regulations the returning national shall pay the full duties payable at the time of importation;

Where a vehicle imported is disposed of within three years of importation as a result of an accident, the returning national may apply the balance of the duty-free period, pro-rated by the Comptroller of Customs, to the purchase of a replacement vehicle.

A returning national who is accorded an exemption under these provisions and who, during the three year period immediately following his return to Saint Lucia, returns abroad and resides outside Saint Lucia for a continuous period exceeding three months loses his or her privileges and is liable to pay all taxes waived for him.

NO PERSON SHALL BENEFIT FROM THE EXEMPTIONS MORE THAN ONCE

A returning national may import free of customs duty, tools of trade, instruments and pieces of equipment normally used in the pursuit of the declared profession or trade of the returning national.  Tools of trade do not include plant, machinery and heavy duty vehicles.

 

1 Dining Room Set (Table & Chairs)
1 Liquor Trolley
3 End Tables
1 Coffee Table
1Curio Display Cabinet

1 Microwave oven
1 Stove (gas or electric)
1 Refrigerator
1 Dish Washer
1 Washing Machine
1 Dryer
1 Kitchen table
6 Kitchen stools/chairs
1 Deep Feeze/freezer
Kitchen cabinets
Kitchen ladder (step ladder)
Pots and pans
Electric kettle
Stove Top Kettle
Cutlery
Chinaware
Crystal
1 Electric can opener
1 Kitchen Scale
1 Electric knife
1 Electric juicer
1 Electric kitchen saw
1 Toaster
1 Toaster oven
1 Pressure cooker
1 Blender
1 Food Processor
1 Coffee Maker
1 Percolator
3 Canister sets
1 Hot plate
other small electric appliances
for domestic use

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