Revised Laws of Saint Lucia (2023)

Health and Citizen Security Levy – Resolution of Parliament to Approve Draft Health and Citizen Security Levy (Amendment of Schedules 1, 2 and 3) (No. 2) Order – Section 17

(Statutory Instrument 100/2023)

Statutory Instrument 100/2023 .. in force 11 August 2023

Commencement [11 August 2023]

RESOLUTION

WHEREAS under section 17 of the Health and Citizen Security Levy Act “the Act”, it is provided that the Minister of Finance may, by Order published in the Gazette amend the Schedules to the Act;

AND WHEREAS it is further provided under section 17 of the Act that an Order made under that section of the Act is subject to an affirmative resolution of Parliament;

AND WHEREAS the Minister of Finance seeks approval of the draft Health and Citizen Security Levy (Amendment of Schedule 3) Order to amend Schedules 1, 2 and 3 of the Act by an affirmative resolution of Parliament to —

1.  

   (a)     in the case of Schedule 1, include the following goods under the following Customs Tariff —

Chapter 27     Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes;

1.  

   (b)     in the case of Schedule 2, include maintenance and repair of motor vehicles as a service that requires payment of the health and citizen security levy;

1.  

   (c)     in the case of Schedule 3 —

   1.  

      (i)     under paragraph 1 —

      1.  

         (A)     include the following imported goods Customs Tariff Chapters as exempted goods —

Chapter 88     Aircraft, spacecraft, and parts thereof

Chapter 89     Ships, boats and floating structures

Chapter 99     Special Transactions;

1.  

   (B)     delete Chapter 27 from the list of exempted goods,

1.  

   (ii)     under paragraph 2 —

   1.  

      (A)     include the following imported goods Customs Tariff numbers as exempted goods —

      Tariff sub-headings and Numbers	Description
      2209.00.00	Vinegar and substitutes
      2522.10.00	Quicklime
      2522.20.00	Slaked Lime
      2522.30.00	Hydraulic Lime
      2523.21.00	White Cement
      4014.90.00	Other Hygienic or pharmaceutical articles (including teats), of vulcanized rubber other than hard rubber, with or without fittings of hard rubber;

   1.  

      (B)     replace the following Customs Tariff number —

      Tariff sub-headings and Numbers	Description
      2523.10.00	Cement Clinkers,

1.  

   (iii)     replace paragraph 5 to exempt goods pertaining to medical equipment and parts including the goods specified in that paragraph,

1.  

   (iv)     replace paragraph 6 to exempt goods pertaining to security and surveillance equipment including the goods specified in that paragraph;

1.  

   (v)     include as exempted goods —

   1.  

      (A)     all classes of raw materials and packaging materials, imported for use in the manufacturing of goods by local manufacturing and certified as such by the Ministry responsible for commerce,

   1.  

      (B)     all classes of raw materials and packaging materials imported for use in the agricultural industry and certified as such by the Ministry responsible for agriculture;

BE IT RESOLVED that Parliament by affirmative resolution approves the draft Health and Citizen Security Levy (Amendment of Schedule 3) Order which amends Schedules 1, 2 and 3 of the Act to —

1.  

   (a)     in the case of Schedule 1, include the following goods under the following Customs Tariff —

Chapter 27     Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes;

1.  

   (b)     in the case of Schedule 2, include maintenance and repair of motor vehicles as a service that requires payment of the health and citizen security levy;

1.  

   (c)     in the case of Schedule 3 —

   1.  

      (i)     under paragraph 1 —

      1.  

         (A)     include the following imported goods Customs Tariff Chapters as exempted goods —

Chapter 88     Aircraft, spacecraft, and parts thereof

Chapter 89     Ships, boats and floating structures

Chapter 99     Special Transactions;

1.  

   (B)     delete Chapter 27 from the list of exempted goods,

1.  

   (ii)     under paragraph 2 —

   1.  

      (A)     include the following imported goods Customs Tariff numbers as exempted goods —

      Tariff sub-headings and Numbers	Description
      2209.00.00	Vinegar and substitutes for vinegar obtained from acetic acid
      2522.10.00	Quicklime
      2522.20.00	Slaked Lime
      2522.30.00	Hydraulic Lime
      2523.21.00	White Cement
      4014.90.00	Other Hygienic or pharmaceutical articles (including teats), of vulcanized rubber other than hard rubber, with or without fittings of hard rubber;

   1.  

      (B)     to replace the following Customs Tariff number —

      Tariff sub-headings and Numbers	Description
      2523.10.00	Cement Clinkers,

1.  

   (iii)     replace paragraph 5 to exempt goods pertaining to medical equipment and parts including the goods specified in that paragraph,

1.  

   (iv)     replace paragraph 6 to exempt goods pertaining to security and surveillance equipment including the goods specified in that paragraph;

1.  

   (v)     include as exempted goods —

   1.  

      (A)     all classes of raw materials and packaging materials, imported for use in the manufacturing of goods by local manufacturing and certified as such by the Ministry responsible for commerce,

   1.  

      (B)     all classes of raw materials and packaging materials imported for use in the agricultural industry and certified as such by the Ministry responsible for agriculture.