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7. Power of Comptroller of Customs

For the purposes of section 6, the Comptroller of Customs shall exercise any power conferred on him or her by any customs law as if the reference to duty in that law included a reference to a levy charged on goods under this Act.

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7. Power of Comptroller of Customs

1. Short title

2. Interpretation

3. Health and citizen security levy on goods

4. Rate of levy on goods on goods

5. Payment of the levy on goods

6. Administration, imposition and collection of the levy on goods

8. Health and citizen security levy on services

9. Rate of levy on services

10. Payment of the levy on services by registered person or registered recipient

11. Power of Comptroller of Inland Revenue

12. Administration, imposition and collection of the levy on services

13. Evasion of payment and collection of the levy

14. Impeding administration of this Act

15. Exempted goods and services

16. Variation of levy

17. Amendment of Schedule 1, Schedule 2 and Schedule 3

18. Regulations

Resolution of Parliament to Approve Draft Health and Citizen Security Levy (Amendment of Schedules 1, 2 and 3) Order – Section 17

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

Health and Citizen Security Levy (Variation of Rate of Levy on Services) Order – Section 16(1)

HEALTH AND CITIZEN SECURITY LEVY (VARIATION OF RATE OF LEVY ON SERVICES) ORDER – SECTION 16(1)

Revised Laws of Saint Lucia (2023)

7. Power of Comptroller of Customs

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