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  ANNEX 5 – SAINT LUCIA  
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  CONTENTS  
1   ECONOMIC ENVIRONMENT  ................................ ................................ ......................  307  
1.1   Recent economic developments  ................................ ................................ ................  307 
1.1.1   Real economy  ................................ ................................ ................................ ..... 307 
1.1.2   Fiscal policy  ................................ ................................ ................................ ........  312 
1.1.3   Balance of payments, monetary, an d exchange rate policy  ................................ .........  317 
1.2   Trends and patterns in merchandise and services trade  ................................ ................  318 
2   TRADE AND INVESTMENT REGIMES  ................................ ................................ .........  322  
2.1   General framework  ................................ ................................ ................................ . 322 
2.2   Trade policy formulation and objectives  ................................ ................................ ..... 324 
2.3   Trade agreements and arrangements  ................................ ................................ ........  327 
2.3.1   WTO ................................ ................................ ................................ ..................  327 
2.3.2   Regional and preferential agreements  ................................ ................................ ..... 329 
2.3.2.1    OECS  ................................ ................................ ................................ ..............  329 
2.3.2.2    CARICOM  ................................ ................................ ................................ .........  329 
2.3.2.3    CARIFORUM -EU Economic Partnership Agreement (EPA)  ................................ .........  330 
2.3.2.4    CARIFORUM -UK Economic Partnership Agreement ................................ ..................  331 
2.3.2.5    Bilateral agreements  ................................ ................................ .........................  332 
2.3.2.6    Non-reciprocal agreements  ................................ ................................ .................  332 
2.4   Investment regime  ................................ ................................ ................................ . 333 
3   TRADE POLICIES AND PRACTICES BY MEASURE  ................................ ......................  341  
3.1   Measures directly affecting imports  ................................ ................................ ...........  341 
3.1.1   Customs procedures, valuation, and requirements  ................................ ....................  341 
3.1.2   Rules of origin  ................................ ................................ ................................ ..... 344 
3.1.3   Tariffs  ................................ ................................ ................................ ................  344 
3.1.3.1    Tariff structure  ................................ ................................ ................................ . 344 
3.1.3.2    MFN applied tariffs  ................................ ................................ ............................  345 
3.1.3.3    Tariff bindings  ................................ ................................ ................................ .. 349 
3.1.4   Tariff preferences  ................................ ................................ ................................  350 
3.1.5   Other charges affecting imports  ................................ ................................ .............  351 
3.1.6   Import prohibitions, restrictions, and licensing  ................................ .........................  352 
3.1.7   Anti-dumping, countervailing measures, and safeguards  ................................ ............  355 
3.2   Measures directly affecting exports  ................................ ................................ ...........  356 
3.2.1   Customs proce dures and requirements  ................................ ................................ ... 356 
3.2.2   Taxes, charges, and levies  ................................ ................................ ....................  356 
3.2.3   Export prohibitions, restrictions, and licensing  ................................ ..........................  356 
3.2.4   Export support and promotion  ................................ ................................ ...............  357 
3.2.5   Export finance, insurance, and guarantees  ................................ ..............................  359 
3.3   Measures affecting production and trade  ................................ ................................ .... 359 
3.3.1   Taxation and incentives  ................................ ................................ ........................  359 WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  3.3.1.1    Taxation  ................................ ................................ ................................ ..........  359 
3.3.1.2    Incentives  ................................ ................................ ................................ ........  360 
3.3.2   Technical regulations, conformity assessment, and standards  ................................ ..... 364 
3.3.3   Sanitary and phytosanitary measures  ................................ ................................ ..... 369 
3.3.4   Competition policy and price controls  ................................ ................................ ...... 371 
3.3.5   State  trading and state -owned enterprises  ................................ ..............................  372 
3.3.6   Government procurement  ................................ ................................ .....................  373 
3.3.7   Intellectual property rights  ................................ ................................ ....................  377 
4   TRADE POLICIES BY SECTOR  ................................ ................................ ...................  381  
4.1   Agriculture, livestock, and fisheries  ................................ ................................ ...........  381 
4.1.1   Overview  ................................ ................................ ................................ ............  381 
4.1.2   Border measures  ................................ ................................ ................................ . 382 
4.1.3   Domestic measures  ................................ ................................ ..............................  383 
4.2   Manufacturing  ................................ ................................ ................................ ........  384 
4.3   Services  ................................ ................................ ................................ ................  384 
4.3.1   Financial services  ................................ ................................ ................................ . 385 
4.3.1.1    Onshore financial services  ................................ ................................ ..................  386 
4.3.1.1.1    Banks  ................................ ................................ ................................ ...........  386 
4.3.1.1.2    Insurance  ................................ ................................ ................................ ...... 387 
4.3.1.2    Credit unions  ................................ ................................ ................................ .... 388 
4.3.1.3    Offshore financial services  ................................ ................................ ..................  388 
4.3.1.4    Money services businesses  ................................ ................................ .................  389 
4.3.2   Telecommunications  ................................ ................................ .............................  390 
4.3.3   Transport  ................................ ................................ ................................ ...........  392 
4.3.4   Air transport and airports  ................................ ................................ ......................  392 
4.3.5   Maritime transport and ports  ................................ ................................ .................  394 
4.3.6   Tourism  ................................ ................................ ................................ ..............  395 
5   APPENDIX  TABLES  ................................ ................................ ................................ .. 398  
 
CHARTS  
 
Chart  1.1 Merchandise trade by main SITC sections, 2014 and 2021  ................................ ..... 319 
Chart  3.1 Frequency distribution of MFN tariff rates, 2022 ................................ ....................  346 
 
TABLES  
 
Table  1.1 Selected economic indicators, 2014 -21 ................................ ................................ . 309 
Table  1.2 Central Government fiscal accounts, 2014 -21 ................................ ........................  313 
Table  1.3 Saint  Lucia's Economic Recovery and Resilience Plan  ................................ ..............  315 
Table  1.4 Balance of payments, 2014 -21 ................................ ................................ ............  317 
Table  1.5 Share of imports and exports, by trading partner, 2016 -21 ................................ ..... 320 WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  Table  1.6 Trade in services, 2014 -21 ................................ ................................ .................  320 
Table  2.1 Main areas where legal or regulatory amendments are needed in Saint  Lucia to  
comply with WTO provisions, 2021  ................................ ................................ ....................  327 
Table  2.2 Saint  Lucia: notifications to the WTO, January  2014 to December  2022 ....................  328 
Table  3.1 Main taxes on international trade, 2014 -21 ................................ ...........................  345 
Table  3.2 Structure of MFN tariff, 2013 and 2022  ................................ ................................  345 
Table  3.3 Summary analysis of Saint  Lucia's MFN tariff, 2022  ................................ ................  347 
Table  3.4 MFN tariff 2022 – Unbound lines and parts of lines (resulting in some lines being  
partially unbound)  ................................ ................................ ................................ ..........  349 
Table  3.5 Analysis of preferential tariffs (with countries that have negotiated trade  
agreements), 2022  ................................ ................................ ................................ .........  350 
Table  3.6 Import licensing requirements, 2022  ................................ ................................ .... 353 
Table  3.7 Produ cts subject to import licensing under the External Trade (Restricted Imports) 
(Amendments) Order, SI No.  67 of 2019  ................................ ................................ ............  354 
Table  3.8 Main incentives provided by the Government, 2021  ................................ ...............  360 
Table  3.9 Compulsory standards of Saint  Lucia (technical regulations), November  2022 ............  365 
Table  3.10 Government corporations and  statutory bodies in Saint  Lucia, 2022  ........................  372 
Table  3.11 Procurement contracts, 2013 -19 ................................ ................................ ........  377 
Table  3.12 Saint  Lucia's participation in WIPO treaties, 2022  ................................ .................  377 
Table  3.13 National IPR legislation, 2022  ................................ ................................ ............  378 
Table 4.1 Estimated manufacturing output 2014 -21 ................................ .............................  384 
Table  4.2 Telecommunications statistics, 2016 -20 ................................ ...............................  392 
Table  4.3 Airport traffic statistics 2014 -21 ................................ ................................ ..........  393 
Table  4.4 Volume of sea cargo 2017 -21 ................................ ................................ .............  394 
Table  4.5 Selec ted indicators of the tourism sector, 2014 -21 ................................ .................  396 
 
BOXES  
 
Box 1.1 Government's Response to COVID -19 Impact was the Social S tabilization  
Programme  ................................ ................................ ................................ ...................  314 
 
APPENDIX TABLES  
 
Table  A1.1 Merchandise visible exports by SITC section, 2014 -21 ................................ .........  398 
Table  A1.2 Merchandise imports by SITC section, 2014 -21 ................................ ...................  399 
Table  A3.1 List A items on which suspension of the CET under Article 83 of the Revised  
Treaty  has been granted for an indefinite period subject to review by COTED  .........................  400 
Table  A3.2 List C items on which suspension of the CET under Article 83 of the Revised  
Treaty  has been granted for an indefi nite period subject to review by COTED, 2022 .................  403 
Table  A3.3 Excise tax rates on selected product s, 2022  ................................ .......................  408 
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  1  ECONOMIC ENVIRONMENT  
1.1  Recent  economic developments  
1.1.1   Real economy  
1.1.  Saint Lucia is a m iddle-income economy , according to the World Bank classification . GDP per 
capita peaked at USD  11,635 in  2019, before declining due to the recession caused by the COVID -19 
pandemic. GDP per capita in 2021 was USD 9,278. This reflected a decline in nominal GDP from 
USD 2.094  billion in 2019 to USD  1.691 billion in 2021.  
1.2.  As is the case for the rest of the OECS -WTO Members, services are the backbone of 
Saint Lucia's economy . Tourism has been traditionally the most important activity in terms of 
generated employment and foreign exch ange, both directly and indirectly, since many services and 
other activities such as construction, electricity , and even manufacturing remain closely linked to 
the evolution of the tourism sector.  Hotel and restaurants and transportation combined accounted 
for 25.9% of GDP in 2019, b ut their indirect effect on the economy is larger. According to preliminary 
results  from the draft Tourism Satellite Account (TSA) for Saint  Lucia, tourism activities represent 
some 34% of total GDP. In terms of exports this represents 76% of total exports from Saint  Lucia. 
The majority of this activity is found in accommodation and food  services, but other areas include 
recreational activities, tour guide services , and transport services.1 
1.3.  Other noteworthy services activities include real estate, wholesale and retail trade, services 
provided by the Government  (e.g. health, education, and public administration) , and financial 
intermediation. Despite fluctuations in growth rates, the structure of the Saint  Lucian economy 
remained largely unchanged over the 201 4-19 period with service s continuing to dominate economic 
activity with their sha re in GDP increasing from 7 5.2% in 2014 to 76.7% in 2019 . This pattern was 
altered in 2020 and 2021 due to the effects of the COVID -19 pandemic on services in general , and 
tourism in particular. With net inflows equivalent to about 7% of GDP, services also  play a critical 
role in containing the country's external current account deficit.  
1.4.  The agriculture sector experienced two consecutive years of growth in 2018 and 2019, but 
despite this  its contribution to GDP fell from 2.2% in 2014  to 1.9% in 2021 (Table  1.1). The sector 
has not recovered from the demise of the banana  industry, although the production of other crops 
has increased (Section  4.1). The sector continues to struggle with structural constraints, including 
the prevalence of small -scale production  units, an ageing rural population , high input and labour 
costs, limited access to credit/financing, insurance coverage, praedial larceny, market access issues, 
shipping logistics, and climate change . Saint  Lucia remains a net food importer, with a widenin g 
agricultural trade deficit.  
1.5.  During the review period, the authorities launched the Saint  Lucia's National Adaptation Plan 
(NAP) (2018 ‐2028), consisting of priority cross ‐sectoral and sectoral adaptation measures for eight 
key sectors/areas and a segment on the limits to adaptation, complemented with Sectoral Adaptation 
Strategies & Action Plans (SASAPs). Sectors defined as priority sectors for adaptation action include 
tourism , water , agriculture , fisheries , infrastructure and spatial planning , natural resource 
management (terrestrial, coastal , and marine) , education , and health. The NAP is supplemented by 
several  documents, including Saint  Lucia's National Adaptation Plan Stocktaking, Climate Risk and 
Vulnerability Assessment Report; Saint  Lucia's National Adaptation Plan Roadmap and Capacity 
Development Plan 2018 -2028; Saint  Lucia's Climate Change Communications Strategy; 
Saint Lucia's Sectoral Adaptation Strategy and Action Plan for the Water Sector (Water SASAP) 
2018-2028; Saint  Lucia's Secto ral Adaptation Strategy and Action Plan for the Agriculture Sector 
(Agriculture SASAP) 2018 -2028; Saint  Lucia's Sectoral Adaptation Strategy and Action Plan for the 
Fisheries Sector (Fisheries SASAP) 2018 -2028; Saint  Lucia's Portfolio of Project Concept No tes for 
the Water Sector 2018 -2028; Saint  Lucia's Portfolio of Project Concept Notes for the Agriculture 
Sector 2018 -2028; Saint  Lucia's Portfolio of Project Concept Notes for the Fisheries Sector 
2018-2028; Monitoring and Evaluation Plan of Saint  Lucia's National Adaptation Planning Process; 
 
1 Saint Lucia Hospitality and Tourism Association (SLHTA), Saint Lucia Tourism Satellite Account 
Documentation . Viewed  at: http://www.slhta.com/wp -content/uploads/2020/09/Saint -Lucia-Tourism -Satellite -
Account -Documentation -1-5.pdf. WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  Guidelines for the Development of Sectoral Adaptation Strategies and Action Plans: Saint  Lucia's 
Experience under Its National Adaptation Planning Process.  
1.6.  Saint Lucia's economy grew steadily  during the 2014 -18 period , driven by robust tourism 
receipts. Saint Lucia experienced three  years of consecutive positive growth from 2016 to 2018. 
GDP growth averaged 2. 3% in 2016 -19, a higher rate tha n the historical average of 1.5%. A 
substantial part of this higher growth is ex plained by increased activity in hotel and food services. 
Growth was also triggered by the implementation of a number of infrastructure projects, such as the 
St Jude Hospital reconstruction, water supply projects , the Disaster Vulnerability Reduction  project, 
and the Road Improvement and Maintenance project.  In 2020, the economy experienced a 
staggering contraction of 24.4% in real terms as tourism receipts plummeted. The COVID -19 
pandemic hit the largely tourism -dependent economy hard. The a uthorities have noted that, prior 
to COVID -19, Saint  Lucia's economy was on course to achieving a growth rate in the region of 3.5% 
for 2020.2 Tourism inflows almost came to a halt in mid -March  2020 with closure of the borders and 
the lockdown and public health measures adopted to contain transmission. During the lockdown, 
Saint Lucia witnessed the closure of all hotels, which resulted in associated job losses. Given 
Saint Lucia's strong reliance on the export of tourism -related services, estimated by the authorities 
to contribute 90% of its foreign exchange and more than half of GDP  (directly and indirectly) , this 
had a significant weakening effect on commercial activity, which impacted negatively activity in other 
sectors.  
1.7.  The effects of the pandemic on S aint Lucia's economy were very serious. Apart from the 24.4% 
GDP contraction in 2020 , debt increased to XCD  3.79 billion  (XCD 3.9 billion including liabilities such 
as domestic payables, and bank overdraft balances at commercial banks and the Eastern Carib bean 
Central Bank ( ECCB )), the largest in the OECS.3 The debt service accounted for 28.9% of 
government revenue in 2021.4 
1.8.  To mitigate the imminent impact of the pandemic and to  assist the Saint  Lucian economy to 
recover, the authorities put in place poli cies to jumpstart the economy . The Social Stabilization Plan , 
estimated at around 2% of GDP, was launched in April  2020 to help persons who ha d completely 
lost their income and the more vulnerable persons in society. Income support through the Social 
Stabilization Plan of some XCD  66 million was provided through the National Insurance Corporation 
(NIC), while non -NIC contributors received almost XCD  7.4 million in pay -outs.5 According to the 
IMF, despite the plan , the Government's near -term policy focused on maintaining macroeconomic 
stability.6 The Government also sought concessional funding and temporary debt relief from bilateral 
and multilateral sources including the Caribbean Development Bank and the World Bank.  
1.9.  Economic activity in Saint  Lucia has partially recovered  since the pandemic , expanding by 
12.2% in 2021, in contrast to a contraction of 24.4% one year earlier. Despite this high growth rate, 
the value of real GDP in 2021 was still 15% below that of 2019. The authorities expect real GDP to 
recover its pre -pandemic level in 2024. Supporting the recovery was the accommodation and food 
services sector, a proxy for the tourism industry, which regained some ground relative to the 
pre-pandemic period. A pick -up in global travel, influenced by a general easing of restrictions and 
rising demand for leisure services, was the main factor supporting this result. Other activities  
showing dynamism  included the construction sector, and other sectors that were hit hard by the 
pandemic, such as retail and wholesale trade, manufacturing, and transport.7 The increased value 
 
2 Government of Saint  Lucia (2021), Saint Lucia Economic Recovery and Resilience Plan . Viewed at: 
https://www.govt.lc/media.govt.lc/www/resources/publicat ions/saint -lucia-economic -recovery -and-resilience -
plan.pdf . 
3 Government of Saint  Lucia (2022), "Empowering Our People – Transforming Our Economy", Budget 
Policy Statement by Hon. Philip J. Pierre, 26  April 2022. Viewed a t: 
https://www.govt.lc/media.govt.lc/www/pressroom/news/attachments/prime -minister -final-budget -document -
--last-copy-ml0.pdf. 
4 Government of Saint  Lucia, Department of Finance, Economic and Social Review 2021 . Viewed at: 
https://www.finance.gov.lc/resources/download/2166 . 
5 Government of Saint  Lucia, Department of Finance, Economic and Social Review 2020 . Viewed at: 
https://www.finance.gov.lc/resources/download/2141 . 
6 ECCB (2022 ), 2021 Annual Economic and Financial Review : Saint Lucia. Viewed at: https://www.eccb -
centralban k.org/documents/19 . 
7 ECCB (2022), 2021 Annual Economic and Financial Review : Saint Lucia. Viewed at: https://www.eccb -
centralbank.org/documents/19 . WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  added in the construction sector was primarily driven by higher levels of public sector investments, 
with some support from private sector investment.  
1.10.  As mentioned above, the increase in economic activity in 2021 was triggered mainly by growth 
in tourism , which  continued in 2022. According to information by the authorities, the number of 
stay-over arrivals increased by 52.4% in 2021 after falling by 69.1% i n 2020, representing just 
under half of 2019 levels.8 Value added in the accommodation and food services sector, which 
accounted for 1 3.7% of GDP, grew by 66.8%, in contrast to a decline of 6 6.9% in 2020. Construction 
expenditure by the public sector incr eased by 19.7% to a record high of XCD  264.2  million, led by 
the Central Government. The authorities note, however, that global supply chain bottlenecks and 
sharp rises in input costs hampered the magnitude of the recovery in manufacturing output in 2021. 
Real value added in the manufacturing sector increased by some 4.3% in 2021, after contracting by 
0.4% in 2020, largely due to an increase in the production of alcoholic beverages.9 Real value added 
in the agriculture sector is estimated to have inc reased by some 5% in 2021.  
1.11.  The economy is projected to record even stronger growth in 2022, contingent upon greater 
normalization of the tourism industry.  
Table  1.1 Selected economic indicators, 2014 -21 
 
2014  2015  2016  2017  2018  2019  2020  2021  
GDP (current XCD  million)  4,723  4,880  5,037  5,391  5,554  5,654  4,093  4,566  
GDP (current USD  million)  1,749  1,807  1,865  1,997  2,057  2,094  1,516  1,691  
Real GDP growth (% change)  1.3 -0.2 3.8 3.4 2.9 -0.7 -24.4 12.2 
GDP per capita (USD)  10,728  10,641  10,911  11,262  11,557  11,771  8,923  9,687  
GDP by economic activity (% of current GDP)  
Agriculture, forestry and 
fishing  2.2 2.2 2.1 1.6 1.6 1.7 1.9 1.8 
Crops  1.5 1.5 1.4 1.1 1.1 1.2 1.4 1.2 
Bananas  0.5 0.5 0.5 0.4 0.3 0.4 0.5 0.5 
Other crops 1.0 1.0 0.8 0.7 0.8 0.9 1.0 0.8 
Livestock  0.3 0.3 0.3 0.1 0.2 0.2 0.3 0.3 
Forestry  0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 
Fishing  0.4 0.3 0.4 0.3 0.2 0.2 0.2 0.1 
Mining & quarrying  0.5 0.4 0.3 0.3 0.2 0.2 0.3 0.2 
Manufacturing  2.5 2.9 3.1 3.0 2.9 2.0 2.8 3.2 
Electricity and water  3.0 3.1 3.2 3.2 3.0 3.0 3.6 3.6 
Electricity, gas  2.3 2.3 2.4 2.4 2.2 2.2 2.6 2.9 
Water supply  0.7 0.8 0.8 0.8 0.8 0.8 1.0 0.7 
Construction  4.0 4.5 4.3 4.4 3.8 3.5 4.7 5.4 
Wholesale and retail trade; 
repair of motor vehicles and 
motorcycles  10.2 9.0 10.7 9.9 10.2 9.9 10.4 10.7 
Transport and storage  5.1 4.9 5.0 5.1 4.6 4.4 3.9 4.4 
Road transport  3.0 2.9 3.0 3.3 2.9 2.6 2.1 2.5 
Sea transport  0.3 0.2 0.2 0.2 0.2 0.2 0.3 0.3 
Air transport  0.2 0.2 0.2 0.2 0.2 0.2 0.2 0.2 
Warehousing and support 
activities for transportation  1.5 1.4 1.4 1.2 1.2 1.3 1.1 1.3 
Postal and courier services  0.1 0.1 0.1 0.1 0.1 0.1 0.2 0.2 
Accommodation and food 
service activities  19.8 20.6 18.9 21.1 20.8 22.2 7.6 9.9 
Accommodation  18.2 18.9 17.3 19.4 19.4 20.8 6.6 9.2 
Food and beverage service 
activities  1.6 1.7 1.7 1.7 1.4 1.4 0.9 0.7 
Information and 
communication  3.7 3.2 3.4 3.7 3.6 3.6 4.2 4.4 
Publishing activities  0.1 0.1 0.1 0.1 0.1 0.1 0.0 0.0 
Audiovisual  0.3 0.3 0.2 0.2 0.2 0.1 0.1 0.1 
Telecommunications  3.2 2.7 2.9 3.3 3.2 3.3 4.0 4.1 
Computing and information  0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 
Financial and insurance 
activities  5.4 5.7 6.4 6.6 6.9 7.0 10.4 9.3 
Financial intermediation  4.4 4.7 5.5 5.7 6.0 6.1 9.1 8.1 
 
8 Government of Saint  Lucia (2021), Statement by Prime Minister the Honourable Allen M. Chastanet on 
COVID -19 Prevention and Control Measures, 2  February  2021. Viewed at: 
https://www.govt.lc/media.govt.lc/www/pressroom/news/attachments/address -by-prime -minister -honourable -
allen-chastanet -on-covid-measures --02-feb-21.pdf . 
9 Government of Saint  Lucia (2022), "Empowering Our People – Transforming Our Economy", Budget 
Policy Statement by Hon. Philip J. Pierre, 26  April 2022. Viewed at: 
https://www.govt.lc/media.govt.lc/www/pressroom/news/attachments/prime -minister -final-budget -document -
--last-copy-ml0.pdf . WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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2014  2015  2016  2017  2018  2019  2020  2021  
Insurance  1.0 1.0 1.0 0.9 0.9 0.9 1.3 1.1 
Real estate activities  10.1 10.5 9.9 9.8 10.3 9.8 13.4 13.0 
Professional, technical & 
scientific services  1.1 1.2 1.1 1.0 1.0 0.8 0.9 0.8 
Administrative and support 
service activities  4.0 4.0 3.8 3.5 3.6 4.0 3.3 3.8 
Rental and leasing activities  0.4 0.5 0.4 0.2 0.1 0.1 0.1 0.1 
Travel agency, tour operator, 
reservation service  1.7 1.6 1.4 1.4 1.2 1.7 1.2 2.1 
Office administrative, support 
and business support activities  1.9 1.9 2.1 2.0 2.3 2.2 2.0 1.6 
Public administration and 
defence; compulsory social 
security  5.4 5.2 5.2 4.5 5.0 4.9 6.7 6.0 
Education  3.6 3.3 3.4 3.3 3.1 3.0 4.1 3.7 
Public  3.0 2.7 2.8 2.7 2.5 2.5 3.5 3.3 
Private  0.6 0.6 0.6 0.6 0.6 0.5 0.6 0.5 
Human health and social work 
activities  2.6 2.5 2.2 2.6 2.5 3.0 3.8 3.5 
Public  1.6 1.6 1.3 1.7 1.6 1.6 3.1 3.0 
Private  1.0 0.9 0.9 0.9 0.9 1.4 0.8 0.6 
Arts, entertainment and 
recreation  3.3 2.9 2.9 3.0 3.3 3.2 2.9 1.9 
Other service activities  0.8 0.8 0.8 0.7 0.7 0.7 0.6 0.5 
Activities of households as 
employers  0.1 0.2 0.2 0.1 0.1 0.1 0.2 0.2 
GVA in basic prices 87.4 87.0 87.0 87.5 87.1 87.0 85.5 86.3 
Plus: Product taxes 12.9 13.3 13.3 12.8 13.2 13.3 14.9 14.1 
Less: Subsidies  0.3 0.3 0.3 0.3 0.3 0.3 0.4 0.4 
Employment  
Labour force (persons)  98,286  101,608  104,625  102,364  102,005  100,976  95,790  101,553  
Unemployment rate  24.4 24.1 21.3 20.2 20.2 16.8 21.7 21.9 
Agriculture, forestry and 
fishing  10.0 11.1 10.2 9.9 10.8 9.7 8.3 10.1 
Mining and quarrying  0.3 0.2 0.3 0.4 0.2 0.2 0.3 0.1 
Manufacturing  5.5 6.4 5.6 5.5 5.4 5.1 5.3 5.9 
Electricity, gas, steam and air 
conditioning supply  0.7 0.3 0.4 0.3 0.3 0.3 0.2 0.5 
Water supply; sewerage, waste 
management and remediation 
activities  0.7 0.3 0.7 0.5 0.5 0.6 0.5 0.3 
Construction  6.6 8.1 8.7 8.9 8.0 8.0 8.2 8.2 
Wholesale and retail trade; 
repair of motor vehicles and 
motorcycles  16.1 15.2 16.0 14.4 16.5 16.0 16.4 16.4 
Transportation and storage  6.0 5.5 4.9 5.0 4.8 5.0 5.4 6.1 
Accommodation and food 
service activities  13.5 13.8 15.7 16.4 15.0 16.7 15.3 12.8 
Information and 
communication  1.5 1.3 1.5 1.1 1.2 1.2 1.1 1.9 
Financial and insurance 
activities  1.9 1.5 1.5 2.0 2.6 1.9 1.6 2.5 
Real estate activities  0.1 0.3 0.2 0.5 0.5 0.3 0.4 0.3 
Professional, scientific and 
technical activities  1.4 1.6 1.4 1.4 1.0 1.5 1.0 2.0 
Administrative and support 
service activities  4.5 4.5 5.3 6.1 5.5 6.4 6.6 6.2 
Public administration and 
defence; social security  9.8 9.2 8.3 7.7 9.8 8.8 9.6 8.7 
Education  6.5 6.5 5.5 5.9 5.2 4.6 4.5 6.0 
Human health and social work 
activities  2.5 2.6 3.2 3.1 2.9 3.7 3.6 3.9 
Arts, entertainment and 
recreation  1.3 0.8 1.4 1.2 0.9 1.0 1.0 0.7 
Other service activities  2.6 2.0 2.1 2.3 2.3 2.9 2.6 1.7 
Activities of households as 
employers  3.0 3.6 3.7 3.1 2.7 3.1 2.8 3.9 
Activities of extraterritorial 
organizations and bodies  0.4 0.2 0.3 0.1 0.2 0.2 0.3 0.4 
Not Stated  5.0 5.0 3.0 4.2 3.9 3.0 5.3 1.7 
Prices, money and interest rates  
Inflation (end of period)  3.7 -2.6 -2.8 2.0 2.2 -0.7 -0.4 4.2 
Inflation (period average)  3.5 -1.0 -3.1 0.1 2.6 0.5 -1.8 2.4 
Money supply (M1) (%  growth)  7.6 2.7 11.8 5.8 11.7 3.8 -13.0 39.9 
Monetary liabilities (M2) 
(% growth)  1.2 5.8 2.3 0.2 3.4 3.2 -12.7 14.9 
Deposit interest rate  2.6 1.9 1.6 1.5 1.4 1.4 1.4 1.1 
Lending interest rate  8.5 8.4 8.2 8.0 8.0 7.6 7.0 6.6 WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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2014  2015  2016  2017  2018  2019  2020  2021  
Memorandum:          
Population (persons) (ECCB)  172,623  174,257  175,819  177,301  178,696  179,995  181,192  .. 
Population (persons) (CSO)  172,572  172,818  173,966  173,149  173,165  170,914  .. .. 
Exports of goods and 
services/GDP (%) (at current 
market prices)  52.7 54.3 49.3 51.9 54.2 57.7 29.4 52.7 
Imports of Goods and 
services/GDP (%) (at current 
market prices)  49.0 46.6 49.6 48.0 47.9 46.2 44.4 50.1 
Exchange rate (domestic 
currency per USD)  2.7 2.7 2.7 2.7 2.7 2.7 2.7 2.7 
Real effective exchange rate 
(% change)  2.3 3.9 -1.8 -1.7 -0.6 0.6 -3.4 -4.7 
.. Not available . 
Source:  Central Statistical Office of Saint  Lucia (CSO); the ECCB; and the IMF , Staff Reports for the Article  IV 
Consultation , various editions . 
1.12.  The unemployment rate has remained high, at above 20% in every year of the review period, 
with the exception of 2019, as the labour market continues to suffer from a mismatch of jobseekers' 
skills and available jobs. Consistent with the general recovery of the domestic economy, there was 
an increase in the number of persons employed during 2021 . However, available estimates show 
that the overall unemployment rate remains very high, at 21.9% in 2021, while the youth 
unemployment rate stood at 37%. The authorities note that the COVID -19 pandemic has highlighted 
the need to address the issue of pro ductivity by focusing on speeding up the process of technological 
transformation; strengthening entrepreneurial capacities; continuing the promotion of innovation; 
and strengthening human capital through skills training.10 The IMF has also observed that a range 
of indicators including the Doing Business Ranking, labour productivity growth , and unit labour costs 
suggest Saint  Lucia has important competitiveness challenges particularly in the non -tourism 
sector.11 
1.13.  After a period of subdued inflation and even deflation in certain years, consumer prices started 
to rise in the second  half of 2020, mainly as a result of external developments. On average, 
consumer prices in the domestic economy rose by 2.4% in 2021 from 2020 as demand for goods 
and services picked up rapidly, and reflecting higher imported prices, strained global supply chain 
bottlenecks due to the pandemic, and weather events. The rise in fuel and food prices and persistent 
disruptions in shipping logistics (including limited availability of contai ners), pushed up freight costs 
to new highs and exerted inflationary pressures on domestic prices, particularly for electricity, 
petroleum products, and construction materials. According to the authorities, the increased cost for 
housing, utilities, gas an d fuels in 2021 was 6.8% ; for transport  it was  4.8%, and for communication, 
2.2% . These three sub -indices accounted for approximately 44.2% of the average consumer basket. 
Higher prices were also recorded for health (4.7%) and clothing and footwear (4.1%),  while prices 
fell for hotels and restaurants (1.2%), recreation and culture (1.1%) and education (0.6%).12 
Taming inflation amid high commodity prices and transportation costs remains a challenge.  
1.14.  The ECCB expects a return to moderate growth. It notes, ho wever, that high levels of 
unemployment are likely to persist over the medium term as the economy recovers from of 
COVID -19, further hampering the pace of recovery. Tourism is expected to be main driver of growth 
with construction activity accelerating wit h the implementation of major public and private (hotel) 
projects . Given the government 's lack of fiscal space and the gradual economic recovery, large 
overall deficits are likely to persist, further driving up the debt level.13 However, relative to 2020 
and 2021, the ratio deficits/GDP is expected to decline, as GDP fully recovers its pre -pandemic level. 
 
10 Government of Saint  Lucia (2021), Saint  Lucia Economic Recovery and Resilience Plan. Viewed at: 
https://www.govt.lc/media.govt .lc/www/resources/publications/saint -lucia-economic -recovery -and-resilience -
plan.pdf . 
11 IMF (2020), "IMF Executive Board Approves US$65.6 Million in Disbursements to Dominica, Grenada, 
and St. Lucia to Address COVID -19 Pa ndemic", press release No.  20/192, 28  April. Viewed at: 
https://www.imf.org/en/News/Articles/2 020/04/28/pr20192 -dma-grd-lca-imf-executive -board -approves -us-
million -disbursements -address -covid-19-pandemic . 
12 ECCB (2022), 2021 Annual Economic and Financial Review : Saint Lucia. Viewed at: 
https://www.eccb -centralbank.org/documents/19 . Data based on CSO information.  
13 ECCB (2021), Economic and Financial Review, June  2021: Saint Lucia. Viewed at: https://www.eccb -
centralbank.org/documents/19 . WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  The Saint  Lucia Department of Finance projects real GDP growth averaging 3.8% in 2023 -25, after 
growth of 14.0% in 2022.  
1.15.  In the course of the 2022 Article  IV consultations, the IMF noted that output is projected to 
recover to the pre -pandemic level by 2024 as stay-over tourism returns to pre -pandemic levels, but 
thereafter growth is expected to decline gradually to 1.5% per year. The IMF also noted that spe cific 
structural investments are critical to increase growth potential and to reduce output volatility. The 
key priorities identified include (i)  investing in physical and financial resilience to natural disasters 
and climate change, to support growth, and  improve the fiscal sustainability outlook  – the IMF 
considered the Government's National Adaptation Plan (NAP) an important step in this direction that 
could, however, benefit from fiscal reforms that integrate climate adaptation objectives in 
government budget practices, public financial management and public procurement, together with 
a strong disaster insurance strategy; (ii)  tackling labour market skill mismatches, by expanding 
technical and vocational education and training programmes to improve labou r productivity and 
reduce unemployment; (iii)  investing in renewable energy to enhance energy security and reduce 
energy cost; and (iv)  increasing economic diversification to boost lagging productivity growth, 
particularly promoting sectors with potential for export diversification including business process 
outsourcing, agro -processing, and health and wellness industries.14 
1.1.2   Fiscal policy  
1.16.  As was noted in the course of the previous Review , Saint Lucia's fiscal base is narrow and 
over-dependent on tourism and  connected activities. Most revenues come from indirect taxes. The 
COVID -19 pandemic severely affected revenue as it practically put a stop to tourism receipts. This 
gap had to be covered by a number of loans and grants from abroad, which led to a substant ial 
increase of the public debt. Budgetary outlays, driven by a strong policy response to the pandemic , 
were substantially on the rise in 2020 and 2021, whereas revenue streams suffered considerably.  
1.17.  Saint Lucia embarked on a process of fiscal consolidation and structural reforms during  most 
of the initial years of the review period. Several measures to broaden the tax base and improve tax 
collection were adopted or fully implemented , including the implementation of the VAT (introduced 
in Octobe r 2012) and amendments to the property tax system, and the increase of certain 
administrative charges. These charges included  increases in  (i) airport service tax rates for 
non-CARICOM travel; (ii)  excise fuel tax rate from mid -2017; (iii)  the fuel surchar ge levied on every 
gallon of diesel for electricity generation from XCD 0.20 to XCD 0.50 per gallon in May  2014 and 
further to XCD 1.00 per gallon in June  2015; and (iv) the Customs Service Charge rate from 5.0% 
to 6.0% in 2015 . These measures were accompa nied by initiatives to contain expenditure, such as 
the reform of a fuel -cost pass -through mechanism , to establish a three -month cycle for retail price 
adjustments15; a reduction in subsidies on essential commodities16; a wage freeze (0% increase in 
salari es to civil servants for the triennium comprising FY2013/14, 2014/15 , and 2015/16)17; and the 
introduction of public -private partnerships for new infrastructure developments.  
1.18.  These initiatives led to an increase in total revenue, from 20. 3% of GDP in 2014 to a record 
of 21. 4% in 2018. The results regarding spending were less encouraging, s ince the share of total 
expenditure to GDP remained unchanged, at 23.3% in both  2014 and 2018 and stayed at that level 
in 2019. This reflected in part the rigidity of the non -discretionary component of current spending, 
which actually increased its share o f GDP, from 18.7% in 2018, to 19.7% in 2019 (Table  1.2). 
1.19.  Despite the rigidity of expenditure, the primary fiscal  balance  registered surpluses during the 
2014-18 period. The current account balance showed a surplus in every year of the 2014 -19 period, 
 
14 IMF (2022), Saint Lucia: Staff Concluding Statement of the 2022 Article  IV Mission , 31 May 2022. 
Viewed at: https://www.imf.org/en/News/Articles/2022/05/31/st -lucia-staff-concluding -statement -of-the-
2022-article -iv-mission . 
15 The authorities indicate that this revenue -enhancing measure was introduced originally in 
September  2009 with a monthly price change. It was changed to a quarterly price change during the 
January  2013 to January  2015 period. After that  date, the adjustment was changed to every three  weeks.  
16 This includes changes in cost of an LPG subsidy , which is recorded as a net excise tax revenue item.  
17 The authorities note that salaries and wages account for about one third of total expenditure and 
close to 40% of current expenditure.  WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  while the overall balance deteriorated, from a surplus equivalent to 2.9% of GDP in 2014 to a deficit 
of 2.2% of GDP in 2019.  
1.20.  In 2020 the overall budget deficit, financed largely by multilateral and bilateral assistance, 
widened to 9.2% of GDP due to a collaps e in tax revenue and COVID -19-related spending. Total 
revenue declined considerably, although because this contraction was smaller than that of GDP, its 
share of GDP increased by 2 percentage points, to 23.6%. The largest declines in revenue as a ratio 
to GDP were those in import duties and excise taxes, which were only partially offset by an increase 
in fuel surcharges and the one -off stamp duty from the sale of a bank to foreign investors. Spending, 
on the other hand, increased substantially, and represen ted 32.7% of GDP in 2020, up from 23.5% 
in 2019. This reflected mainly additional public health expenditure to contain the spread of COVID -19 
(estimated to cost in excess of XCD  30 million, or 0.6% of GDP) and temporary income support to 
vulnerable househo lds (see below).  
1.21.  The overall deficit fell as a share of GDP in 2021 but increased in value terms. The Government 
recorded an overall deficit of XCD  382 million (8.4% of GDP) in 2021, up from XCD  374.6  million 
(9.2% of GDP) in 2020, and way above the pre -pandemic six -year average (2014 -19) deficit of 
XCD 93.8 million. This result was influenced by higher current and capital expenditure and was 
partially offset by greater current revenue inflows.18 Total revenue grew by some 8% compared 
to 2020, to XCD  1,047 .2 million (21.2% of GDP), but was well below the XCD  1,191  million 
registered in both 2018 and 2019. Tax flows associated with the main tax categories increased, 
except for international trade and transactions, which saw a decline of 0.9%. Total expenditu re 
in 2021 was XCD  1,427.1  million, 6.5% above the amount recorded in 2020. Outlays on goods and 
services and capital expenditure increased, the latter by 26.8% to XCD  252.1  million (5.3% of GDP) 
as the authorities continued to rehabilitate road and water infrastructure, St  Jude Hospital , and the 
Castries Redevelopment project.  
Table  1.2 Central Government fiscal account s, 2014 -21 
(% of GDP)   
2014  2015  2016  2017  2018  2019  2020  2021  
Total revenue  20.3 20.8 20.6 20.5 21.4 21.1 23.6 22.9 
Current revenue  19.1 19.7 20.2 19.4 20.8 20.4 22.6 21.6 
Tax revenue  18.1 18.7 19.2 18.2 18.7 18.8 20.9 19.5 
Taxes on goods and services  8.1 8.5 8.4 7.2 7.4 7.6 8.0 7.7 
Of which: Accommodation tax 0.1 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
Licences 0.5 0.5 0.6 0.5 0.5 0.5 0.4 0.0 
VAT 6.8 7.1 6.9 5.8 5.9 6.0 6.4 6.4 
Taxes on income and profits 4.6 4.7 5.0 4.7 4.8 4.9 5.4 5.1 
Of which: Corporation tax 1.3 1.4 1.8 1.8 1.7 2.0 2.3 1.9 
Personal income tax 2.1 2.1 2.1 1.9 2.0 2.3 2.9 2.8 
Taxes on property  0.2 0.2 0.2 0.2 0.2 0.1 0.2 0.2 
Taxes on international trade 
and transactions  5.2 5.3 5.5 6.1 6.3 6.3 7.4 6.5 
Of which: Consumption tax 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
Customs Service Charge  1.3 1.4 1.4 1.4 1.4 1.4 1.7 1.7 
Import duty 2.1 2.1 2.2 2.2 2.2 2.1 2.4 2.5 
Excise tax  1.4 1.5 1.6 1.9 1.9 2.0 2.6 1.9 
Non-tax revenue  1.0 1.0 1.0 1.2 2.1 1.5 1.7 2.1 
Of which: Citizenship by 
Investment  0.0 0.0 0.1 0.3 1.3 0.2 0.0 0.0 
Capital revenue  0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
Grants  1.3 1.1 0.4 1.1 0.6 0.7 1.0 1.3 
Total expenditure  23.3 22.7 21.1 21.6 23.3 23.3 32.7 31.3 
Current expenditure  18.7 18.2 18.2 17.6 19.0 19.7 27.9 25.7 
Goods and services  3.6 3.5 3.3 3.4 4.3 4.0 6.6 6.7 
Interest payments  3.1 3.0 3.0 2.8 2.9 3.0 4.0 3.7 
Domestic interest payments  2.0 2.0 2.0 1.5 1.6 1.8 2.3 2.3 
External interest payments  1.1 1.1 1.0 1.2 1.3 1.2 1.7 1.4 
Personal emoluments  8.0 7.7 8.0 7.1 7.0 7.7 10.5 9.3 
Transfers and subsidies  4.0 4.0 4.0 4.2 4.9 5.1 6.8 6.1 
Capital expenditure and net 
lending  4.6 4.5 2.9 4.0 4.2 3.6 4.9 5.5 
Current account balance  0.4 1.5 2.0 1.9 1.7 0.6 -5.3 -4.1 
Primary balance (after grants)  0.2 1.1 2.5 1.7 1.0 0.8 -5.2 -4.7 
 
18 ECCB (2022), 2021 Annual Economic and Financial Review : Saint Lucia. Viewed at: 
https://www.eccb -centralbank.org/documents/19 . WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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2014  2015  2016  2017  2018  2019  2020  2021  
Overall balance (after 
grants)  -2.9 -1.9 -0.5 -1.1 -1.8 -2.2 -9.2 -8.4 
Total financing  2.9 1.9 0.5 1.1 1.8 2.2 9.2 8.4 
Domestic financing  0.8 -0.3 -0.9 -1.7 2.8 -1.4 2.9 3.4 
Commercial banks -0.4 -0.1 -0.2 -1.3 0.8 0.7 -2.0 -0.8 
ECCB  -0.7 -0.5 -0.2 1.1 -0.4 0.0 3.1 0.0 
Other  1.9 0.3 -0.5 -1.5 2.4 -2.1 1.8 4.1 
External financing  2.1 2.2 1.4 2.8 -0.9 3.6 6.2 5.0 
Amorti zation 1.4 1.6 1.5 1.4 4.5 1.4 1.6 1.3 
Disbursements  3.6 2.5 2.9 4.2 3.5 5.0 7.8 6.2 
Government foreign assets 0.0 1.3 0.0 0.0 0.0 0.0 0.0 0.0 
Arrears  0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
Source:  ECCB.  
1.22.  The resulting overall deficit in 2021 contributed to an 11.3% (XCD  444.4  million) increase in 
Saint Lucia's total public sector debt to XCD  4.4 billion as at December  2021. Saint Lucia's debt to 
GDP ratio rose to 9 2.2% in December  2020, but declined somewhat, to 90.6% in December  2021.19 
The 2021 deficit was financed with external financing (5% of GDP), mostly maturing government 
securities held by external creditors, and domestic financing (3.4% of GDP). In general terms, the 
overall bal ance is financed by a combination of disbursements from official sources, ECCB liquidity 
support to the Government  (mostly through overdraft facility and exceptionally in 2020 with a bond 
purchase) , and IMF disbursements under the  Rapid Credit Facility ( RCF) subscribed in 2020 
(SDR 21.4 million).   
1.23.  A first response by the Government to COVID -19 was the Social Stabilization Programme 
(Phase  1), put in place in April  2020 (Box  1.1). The programme was focused on providing support 
to persons who had completely l ost their income , and to the more vulnerable persons in society , 
such as  the elderly  and persons living in  poverty.20 The Government also worked closely  with 
financial institutions  such as the Saint  Lucia Bankers Association, the ECCB , the Caribbean 
Develo pment Bank, the World Bank, the IMF, and other international development partners to seek 
financial relief, including a moratorium on debt payments, grant funding, policy -based loans , and 
budgetary support. The Government also engaged with utility companies with a view to get ting some 
relief for those who have suffered job loss.21 A large portion of this programme was expected to be 
funded by regional and international development partners, namely: the Caribbean Development 
Bank, the World Bank, the  IMF, and the European  Union. Supplementary support would come from 
the ECCB and the National Insurance Corporation (NIC).  
Box 1.1 Government's response to COVID -19 impact : Social Stabilization Programme  
Phase 1  
Some of the main measures adopted included:  
• Health care interventions taken so far and those that are planned are estimated to cost in excess 
of XCD 30 million.  
• For NIC contributors becoming unemployed as a result of the COVID -19 pandemic, a monthly 
payment relative to salary of between XCD  500 and XCD  1,500, for a period of three months in the 
first instance , starting in April  2020. The NIC allowance was estimated to cost  between 
XCD 33 million and XCD  80 million, over a three -month period.  
• A subsistence allowance of XCD  500 for three months to persons displaced (through loss of 
employment or income) as a result of COVID -19. This was expected to be in excess 
of XCD 16.8 million, based on the number of eligible persons.  
• An extension of time for  Corporate Income Tax instalment payments  due on 31  March, 30  June, and 
30 September  2020. The extension of time is for one month in each instance.  
• An extension of time for the  filing of income tax returns by one month for all tax typ es administered 
by the Inland Revenue Department.  
 
19 Government of Saint  Lucia, Department of Finance, Economic and Social Review 2021 , Appendix 
Table 38. Viewed at: https://www.finance.gov.lc/resources/download/2166 . 
20 Government of Saint  Lucia, COVID -19 Social Stabilization Plan, April -June 2020. Viewed at: 
https://www.govt.lc/media.govt.lc/www/pressroom/news/attachments/social -stabilization -plan-april---
june0.pdf . 
21 Government of Saint  Lucia (2022), "Empowering Our People – Transforming Our Economy", Budget 
Policy Statement, by Hon. Philip J. Pierre, 26  April 2022. Viewed at: 
https://www.govt.lc/media.govt.lc/www/pressroom/news/attachments/prime -minister -final-budget -document -
--last-copy-ml0.pdf . WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  • A waiver of interest and penalties on all tax types administered by the Inland Revenue Department 
due in March  2020. Extension by one month of all payment due dates from April to September  2020.  
• A tax cred it of 30% of the employee's full salary, in order to encourage companies to maintain their 
staff. 
• Support to commercial banks for a moratorium on bank mortgage repayments (principal and interest) 
for both individuals and entities for a period of six months  (April to September  2020).  
• Suspension of all rent payments for six months for vendors and operators of hospitality operations, 
including restaurants, which are accommodated in units owned by the Government.  
• Direct support to local indigenous farmers to su pport increased productivity and inputs to supply the 
local and regional markets.  
• Relief to minibus operators through the payment of XCD  1.1 million in fuel rebate s. 
• Targeted support to farmers and fisher s adversely affected through the purchase of product s from 
farmers and fishers.  
Source:  Government of Saint  Lucia.  
1.24.  This first programme was followed in July 2020 by a more comprehensive one: the Saint  Lucia 
National COVID -19 Economic Recovery and Resilience Plan, which primarily sought to achieve the 
following six objectives: (i)  curtail the impact of both global and domestic economic contraction on 
the economy, b y providing fiscal policy interventions to enable private sector business continuity 
and afford an environment for economic growth and expansion; (ii)  drive economic activity by 
putting in place and continu ing public sector capital investment projects; (ii i) protect the poor and 
most vulnerable segments of the Saint  Lucian population; (iv)  accelerate reforms to build private 
and public sector resilience, by promoting Information and Communications Technology within the 
productive sectors; (v)  strengthen the  health system to respond to viral outbreaks, and improve the 
health resilience of the population; and (vi) build resilience to natural disasters and hazards. Across 
those 6 pillars, 32 interventions were developed. Table  1.3 presents a summary of Saint  Lucia's 
Economic Recovery and Resilience Plan, its strategies , and projected cost. 
Table  1.3 Saint  Lucia's Economic Recovery and Resilience Plan  
(XCD million)  
Strategy description  Projected cost  
1 – Stimulating the Economy  34.3 
01 Incentivizing the commercial banking sector to lend to MSMEs  3.5 
02 Provide blended (loan/grant) support to MSMEs  with a focus on food security 
and adoption of digital technologies  8.4 
03 Waiver of commercial property tax for landlords who extend moratorium or rent 
reductions to their tenants  2.5 
04 Relief for residential rental accommodation  3.6 
05 Electricity As sistance Program for persons adversely affected by COVID -19 5.1 
06 Waiver of duties on personal hygiene products  5.0 
07 Increase in the subsidy on flour purchased by bakers  0.3 
08 Working Capital Injection Program  5.0 
09 Waiver of route -permit licen ce renewal fees for Minibus Operators and Permit 
Holders  0.9 
10 Waiver of duties for the purchase of vehicles for Taxi Operators  To be determined  
11 Waiver of duties for the purchase of vehicles for Minibus Operators  To be determined  
2 – Fast Track Shovel -Ready Projects  400.2  
12 Unrolling of an ambitious portfolio of public sector capital projects and private 
sector shovel ready projects  396 
13 Public Sector Procurement will prioritize local goods and services as a vehicle to 
stimulate domestic demand with government expenditures  0.5 
14 Accelerate reforms at the Development Control Authority to unlock both public 
and private sector investment projects pending and improve service delivery  1.2 
15 Waiver of import dut ies to developers who construct five houses or more  To be determined  
3 – Strengthen Social Protection Systems in Saint  Lucia  16.4 
16 Expand Saint  Lucia's Public Assistance Programme by 1,000 households 
(2,600  to 3,600)  1.7 
17 The provision of COVID -19 cash top -up to households with marginalized 
persons and persons living with disability cash transfers  0.3 
18 Provision of COVID -19 Hygiene Care Packages to indigent, poor and vulnerable 
households  0.3 
19 Micro -finance loans to households to diversify int o Small and Micro Enterprise 
and cottage industries  0.5 
20 Rural Community Small Projects Economic Stimulation Initiative  4.0 
21 Duty -free concessions on vehicles to essential service staff  9.6 WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  Strategy description  Projected cost  
Resilience Strategy 1: Resilience Building of the Productive Sector  64.6 
22 Increase local output, stimulate domestic demand and strengthening food 
security  7.96 
23 Building competitiveness through Digital Transformation and adoption  54.2 
24 Supporting the business environment by fast tracking legisl ation for increasing 
access to finance by MSMEs  1.08 
25 Supporting business continuity in firms  0.07 
26 Labour market enhancement  1.3 
Resilience Strategy 2: Strengthen Health Resilience  31.8 
27 Building capacity of primary care health facilities  19.9 
28 Mainstreaming care for long -term management of COVID -19  7.3 
29 Managing and coordinating efforts to limit the impact of COVID -19 on the 
population  2.0 
30 Manage symptoms of diabetic and hypertensive patients and reduce the risk of 
contracting COVID -19  2.6 
31 Increase population access to healthcare – National Health Insurance Scheme  To be determined  
Resilience Strategy 3: Disaster Risk/Climate Change  1.12 
32 Provision of water tanks to vulnerable groups  1.12 
Total 548.43  
Source:  Saint Lucia Economic Recovery and Resilience Plan. Viewed at: 
https://www.govt.lc/media.govt.lc/www/resources/publications/saint -lucia-economic -recovery -and-
resilience -plan.pdf . 
1.25.  Other measures to support the economy in the wake of the pandemic included a reduction in 
the VAT rate for tourism (accommodation) from 10% to 7% effective December  2020.22 The VAT 
(Rate of Tax) (Tourism Sector Goods and Services) Or der, SI No.  188 of 2020, Section  10(2) of the 
VAT Act, Cap  15.42 was amended as follows: a rate of 7% tax applies with regard to a supply of a 
tourism accommodation service; a rate of 10% tax applies with regard to a supply of food and 
beverages, including  alcoholic beverages, by a restaurant ; water sports ; tourism conducted by land, 
air, or sea within Saint  Lucia; and admission to heritage sites and other touristic attractions . 
1.26.  An Article  IV consultation with the IMF took place in May  2022.23 The IMF state ment notes 
that fostering a sustainable and inclusive recovery requires simultaneously address ing fiscal and 
financial sector constraints on public and private investment.24 The IMF made a number of 
recommendations regarding fiscal policy, including:  
• in the near  term, pursuing fiscal policies to relieve the social hardship from the rise in 
inflation, such as social support and health spending, and lifting of the road fuel price 
cap to preserve revenue from excise taxes on fuel;  
• in the medium term, a comp rehensive package of fiscal and financial sector reforms, 
including a credible fiscal consolidation plan, to start once the recovery is entrenched;  
• a debt target of 60% of GDP by 2035, which would require fiscal saving measures of 
about 2.5% of GDP, inclu ding expansion of the indirect tax base by streamlining 
concessions and exemptions that benefit high -income households, increasing the VAT 
rates, maintaining restraint in public sector compensation, reinstating value -based 
property taxation, and reviewing the tax incentives to the tourism sector;  
 
22 The authorities note that this reduction was intended to eliminate th e annual subvention (some 
XCD 40 million) from the Central Government to the Saint  Lucia Tourism Authority so that this statutory body 
becomes fully self -financing with the introduction of a two-tier tourism levy of USD  3 and USD  6 per person per 
night at registered accommodation providers . In lieu of this new charge on tourists, the VAT rate on 
accommodation was reduced due to competitiveness considerations . 
23 Although the report of the consultations was not made public, a Concluding Statement describing t he 
preliminary findings of IMF staff at the end of an official staff visit was published with the consent of the 
Saint Lucia authorities. IMF (2022), Saint Lucia: Staff Concluding Statement of the 2022 Article  IV Mission , 
31 May. Viewed at: https://www.imf.org/en/News/Articles/2022/05/31/st -lucia-staff-concluding -statement -of-
the-2022-article -iv-mission . 
24 IMF (2022), Saint Lucia: Staff Concluding Statement of the 2022 Article  IV Mission , 31 May. 
Viewed  at: https://www.imf.org/en/News/Articles/2022/05/31/st -lucia-staff-concluding -statement -of-the-
2022-article -iv-mission . WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  • complementary institutional fiscal reforms, including a debt management strategy, 
increasing average bond maturity and relying more on concessional official and bilateral 
financing;  
• adoption of a medium -term fiscal  responsibility framework with a credible debt 
reduction path and a fiscal rule anchored on debt targets linked to operational fiscal 
balance targets;  and 
• ensuring pension sustainability by adopting reforms in line with an actuarial review.25 
1.1.3   Balance of pa yments, monetary , and exchange rate policy  
1.27.  During the review period, Saint  Lucia's current account of the balance of payments showed a 
deficit in most years, with the exception of 2018 and 2019, when there was a surplus. The value of 
merchandise imports of  goods is traditionally at least five or six times the value of exports. The 
considerable surplus in services  covers this gap  to a large extent  but is not always enough to fully 
make up for  the difference. Current account deficits, although large (except in 2018 and 2019 when 
a surplus was posted), fluctuated widely during the review period; they have ranged between 0.7% 
in 2016 and 15.7% in 2020 (Table  1.3). The increase in the deficit in 2 020 reflects the sharp drop 
in tourism receipts due to the pandemic. The contraction in imports and consequent improvement 
in the merchandise trade balance were not sufficient to counter this decline.  
1.28.  Preliminary figures for 2021 showed a much smaller current account deficit, of 0.1% of GDP. 
As a consequence of the rebound of tourism, which is merchandise import -intensive, imports 
increased by  19.2% over the previous year, and the merchandise trade deficit widened by 21.5% to 
USD 464 million, following a co ntraction of 12%, one year earlier. The main areas where imports 
increase d were manufactured goods, fuel, machinery and transport equipment, and food and live 
animals.26 Banana exports declined by some 45%, owing to the passage of Hurricane Elsa and qualit y 
issues. The services balance was again widely positive, due to resumed income from tourism 
(Table  1.4). Gross travel receipts more than doubled in the year to USD  780 million, compared to 
USD 340 million the previous year. The current account deficits were mainly financed by foreign 
investment in the 2014 -17 period, and by loans in 2020 and 2021, particularly by a combination of 
multilateral and bilateral support and liquidity support from the ECCB.  
Table  1.4 Balance of payments, 2014 -21 
(USD  million)   
2014  2015  2016  2017  2018  2019a 2020a 2021  
1. Current account  -43.0 -12.4 -121.8  -39.6 28.9 119.6  -237.6  -2.3 
1.A Goods and services  63.2 138.2  -6.1 78.4 128.1  240.8  -226.8  44.2 
1.A.a Goods  -457.6  -388.2  -485.8  -482.8  -509.4  -435.0  -383.1  -464.2  
1.A.a.cr. Credit  94.4 113.6  90.1 93.6 70.4 91.6 60.8 65.1 
1.A.a.dr. Debit  552.0  501.8  575.9  576.4  579.7  526.5  444.0  529.3  
1.A.b Services  520.9  526.4  479.7  561.2  637.4  675.8  156.3  508.4  
1.A.b.cr. Credit  826.8  867.3  829.3  942.6  1,043.7  1,117.4  385.1  825.7  
1.A.b.dr. Debit  305.9  340.8  349.6  381.4  406.3  441.6  228.8  317.2  
1.B Primary income  -106.9  -152.9  -114.0  -118.7  -104.0  -124.0  -27.1 -61.6 
1.B.1 Compensation of 
employees  -0.1 -0.2 -0.8 0.2 0.0 0.1 -0.4 -0.4 
1.B.2 Investment income  -106.4  -152.0  -112.9  -118.9  -104.0  -123.8  -26.6 -61.1 
1.B.2.1 Direct investment  -98.3 -134.4  -92.9 -97.1 -94.0 -114.9  -19.4 -52.3 
1.B.2.2 Portfolio investment  -5.1 -6.5 -5.5 -6.5 -2.2 1.2 0.8 0.0 
1.B.2.3 Other investment  -3.0 -11.1 -14.6 -15.3 -7.8 -10.1 -8.0 -8.8 
1.B.3 Other primary income  -0.5 -0.8 -0.3 0.0 0.0 -0.2 0.0 0.0 
1.C Secondary income  0.7 2.3 -1.6 0.7 4.9 2.8 16.3 15.0 
1.C.1 General government  -2.0 0.9 0.7 -5.3 -1.8 -1.2 -2.7 -2.9 
1.C.2 Financial corporations, 
nonfinancial corporations, 
households, and NPISHs  2.4 1.7 -2.0 6.4 7.2 4.4 19.3 18.4 
1.C.3 Adjustment for change in 
pension entitlements  0.3 -0.3 -0.4 -0.4 -0.4 -0.5 -0.4 -0.5 
 
25 IMF (2022), Saint Lucia: Staff Concluding Statement of the 2022 Article  IV Mission , 31 May. 
Viewed  at: https://www.imf.org/en/News/Articles/2022/05/31/st -lucia-staff-concluding -statement -of-the-
2022-article -iv-mission . 
26 ECCB (2022), 2021 Annual Economic and Financial Review : Saint Lucia. Viewed at: 
https://www.eccb -centralbank.org/documents/19 . Viewed at: http://www.eccb -
centralbank.org/Statistics/index.asp ; and the information provided by the authorities.  WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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2014  2015  2016  2017  2018  2019a 2020a 2021  
2. Capital account  21.5 14.0 13.9 12.5 12.8 34.3 24.0 21.4 
2.2 Capital transfers  21.5 14.0 13.9 12.5 12.8 34.3 24.0 21.4 
2.2.1 General government  21.5 14.0 13.9 12.5 12.8 34.3 24.0 21.4 
2.2.2 Financial corporations, 
nonfinancial corporations, 
households, and NPISHs  0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
Net lending (+) / net borrowing ( -) 
(balance from current and capital 
account)  -21.5 1.6 -107.9  -27.1 41.7 153.9  -213.6  19.1 
3. Financial account  0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
Net lending (+) / net borrowing ( -) 
(balance from financial account)  -0.7 64.6 -78.5 -40.0 62.5 18.8 -139.0  4.6 
3.1 Direct investment  -97.9 -129.0  -149.2  -95.7 -54.8 -32.1 -74.2 -21.0 
3.2 Portfolio investment  20.3 -0.7 28.2 -62.1 73.5 52.8 138.3  65.8 
3.3 Financial derivatives (other 
than reserves) and employee stock 
options  0.0 0.0 0.0 0.0 0.0 -0.2 -0.7 -0.5 
3.4 Other investment  11.2 133.6  53.9 102.4  79.4 23.3 -172.6  -194.3  
3.4.2 Currency and deposits  25.0 124.9  48.0 87.4 70.5 48.9 -75.8 -72.0 
3.4.3 Loans  -13.2 0.4 10.3 6.0 8.5 -28.8 -104.1  -120.6  
3.4.4 Insurance, pension, and 
standardized guarantee schemes  -3.0 0.2 -4.9 -5.6 1.6 4.2 2.3 4.9 
3.4.5 Trade credit and advances  0.1 1.3 -4.2 2.2 0.1 2.5 -4.0 -4.1 
3.4.6 Other accounts 
receivable/payable  2.3 6.8 4.8 12.4 -1.3 -3.5 9.1 26.2 
3.4.7 Special drawing rights (Net 
incurrence of liabilities)  0.0 0.0 0.0 0.0 0.0 0.0 0.0 28.7 
3.5 Reserve assets  65.6 60.8 -11.4 15.5 -35.6 -25.1 -29.8 154.5  
3.5.2 Special drawing rights  -1.4 -2.0 -4.4 -2.9 -3.1 -3.1 -1.1 28.2 
3.5.3 Reserve position in the IMF  0.0 0.0 2.1 0.0 0.0 0.0 0.0 0.0 
3.5.4 Other reserve assets  67.0 62.8 -9.1 18.4 -32.6 -22.0 -28.7 126.4  
Net errors and omissions  20.8 63.0 29.4 -12.9 20.8 -135.2  74.6 -14.5 
Memorandum:  
Current account as a share of GDP 
(%) -2.5 -0.7 -6.5 -2.0 1.4 5.7 -15.7 -0.1 
a Preliminary data.  
Source:  ECCB . 
1.29.  Saint Lucia does not have an independent monetary policy. Saint  Lucia is a member of the 
Eastern Caribbean Currency Union (ECCU). The Monetary Council of the ECCB is responsible for 
monetary policy for the whole OECS, including two  territories that are not  WTO Members (Anguilla 
and Montserrat). The exchange rate followed by the ECCB is a peg to the US dollar, at a rate of 
XCD 2.70 per USD  1.  
1.30.  After declining by 12.7% in 2020, broad money liabilities (M2) rose by 14.9% at the end of 
2021. This reflects an in crease in deposits in national currency, foreign currency deposits, and 
currency in circulation. Despite the rebound in economic activity, domestic claims (credit) fell 
by 2.9%, in contrast to growth of 4.3% in 2020. This was caused by an 11.9% contraction  of credit 
to the public sector, after expanding by 34.6% in 2020. Private sector credit also declined by 0.1%, 
led by flows to households , which contracted by 1.1%, while business credit increased by 1.5%.27  
1.31.  The Executive Board of the IMF approved disbur sements to Saint  Lucia following requests 
under the RCF mechanism to help cover balance of payment needs stemming from the outbreak of 
the COVID -19 pandemic. Disbursements were set at the maximum available access under the RCF 
instrument of 100% of quota ( SDR 21.4 million or USD  29.2 million).28 
1.2  Trends and patterns in merchandise and services trade  
1.32.  Saint Lucia's total merchandise trade declined by some 16% between 2014 and 2021, 
reflecting the effect of the COVID -19 pandemic. Beverages and tobacco, other ma nufactures, and 
food and live animals represent the bulk of Saint  Lucia's exports, which totalled just under 
 
27 ECCB (2022), 2021 Annual Economic and Financial Review : Saint Lucia. Viewed at: 
https://www.eccb -centralbank.org/documents/19# . 
28 IMF (2020), "IMF Executive Board Approves US$65.6  Million in Disbursements to Dominica, Grenada, 
and St. Lucia to Address COVID -19 Pandemic", press release No.  20/192, 28  April. Viewed at: 
https://www.imf.org/en/News/Articles/2020/04/28/pr20192 -dma-grd-lca-imf-executive -board -approves -us-
million -disbursements -address -covid-19-pandemic . WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
- 319 - 
  USD 60 million in 2021; their combined share in total exports increased during the review period. 
The composition of imports highlights the predomi nance of machinery and equipment, chemicals, 
other manufactured goods , and fuels (Chart  1.1 and Table  A1.1).  
Chart  1.1 Merchandise trade by main SITC sections, 2014 and 2021  
 
Source:  WTO Secretariat calculations, based on ECCB statistics.  
1.33.  The United  States and Trinidad and Tobago are Saint Lucia's main trading partners . Jointly 
they account for a substantial share of imp orts and are important exports markets, together with 
the United  Kingdom, Barbados, and other OECS and CARICOM countries  (Table 1.5) .  
Chart 1.1
Merchandise trade by main SITC sections, 2014 and 2021
2014 2021
Exports
Total: USD 161 million
Imports
Total: USD 627 million Total: USD 601 million
Source:   WTO Secretariat calculations, based on ECCB statistics.Total: USD 59 millionOther
0.3%
Beverages & 
tobacco
17.6%Other
0.2%
Chemical 
products
7.0%Machinery & 
transport 
equipment
12.6%
Mineral fuels
24.6%Misc. manuf.
10.5%
Machinery & 
transport 
equipment
18.6%Other
1.9%
Chemical 
products
10.7%Misc. manuf.
10.2%
Machinery & 
transport 
equipment
21.2%Other
2.8%
Mineral fuels
12.6%Mineral fuels
21.4% Mineral 
fuels
2.6%Machinery & 
transport 
equipment
15.9%
Chemical 
products
5.4%
Chemical 
products
4.9%Manufactured 
goods
8.0%Misc. manuf.
20.4%
Manufactured 
goods
16.7%Food & 
live 
animals
6.2%
Manufactured 
goods
3.8%Food & live 
animals
12.1%
Beverages & 
tobacco
30.5%Misc. manuf.
18.1%
Food & live 
animals
21.3%Food & live 
animals
22.9%
Beverages & 
tobacco
3.4%Beverages & 
tobacco
2.9%
Manufactured 
goods
12.7%Crude 
materials 
(except fuels)
5.3%
Crude 
materials 
(except fuels)
14.7%WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  Table  1.5 Share of imports and exports, by trading partner, 2016 -21 
(%) 
 2016  2017  2018  2019  2020  2021   
Imp.  Exp. Imp.  Exp. Imp.  Exp. Imp.  Exp. Imp.  Exp. Imp.  Exp. 
United States  50.6 7.9 45.9 6.3 49.2 9.6 46.2 9.9 43.8 16.8 44.8 18.7 
United Kingdom  4.0 19.3 4.7 19.7 4.6 18.7 4.9 16.9 6.5 16.7 5.2 7.3 
China  2.1 0.2 2.4 2.3 2.5 0.8 3.0 0.3 3.3 0.0 3.2 0.1 
Canada  1.6 0.9 1.5 0.5 1.3 0.5 1.5 0.6 2.2 0.4 1.9 0.6 
Netherlands  2.3 0.0 3.0 0.0 1.5 0.0 1.5 0.0 1.7 0.0 1.9 0.0 
Japan  2.3 0.0 2.2 0.0 2.0 0.0 2.6 0.0 2.2 0.0 2.1 0.0 
France  1.1 1.3 1.2 1.5 1.1 1.9 1.7 1.9 2.0 2.7 1.9 3.3 
Trinidad and Tobago  13.4 20.4 16.0 16.0 17.2 13.6 17.1 13.4 15.4 15.0 16.5 26.6 
Barbados  3.3 11.9 3.0 12.4 3.5 10.1 3.2 13.6 3.4 9.1 3.0 5.3 
Jamaica  1.6 3.3 1.5 5.1 1.7 0.7 2.1 1.6 1.7 0.4 1.7 0.3 
St Vincent and the Grenadines  1.2 3.7 1.0 2.7 0.7 3.2 0.9 1.7 1.2 2.9 1.1 2.5 
Guyana  0.8 7.8 1.0 9.3 0.6 9.8 0.6 10.2 0.9 7.8 0.7 13.9 
Others  1.2 19.7 1.1 20.6 1.0 24.8 1.3 25.1 1.6 22.7 1.3 16.3 
Rest of the World  14.4 3.6 15.5 3.6 13.0 6.4 13.4 4.9 14.2 5.5 14.8 5.2 
TOTAL  100 100 100 100 100 100 100 100 100 100 100 100 
Source:  CSO. 
1.34.  Saint Lucia runs a significant trade surplus in services, principally on account of tourism 
receipts (travel and transportation) (Table  1.6). The surplus peaked at USD  676 million in 2019, 
before plummeting to just USD  156 million in 2020 due to the negative effects of COVID -19 that 
caused exports of services. The surplus increased to USD  508 million in 2021, mainly due to the 
strong contracting in travel and transportation rebut are expected to in crease again starting in 2022.  
Table  1.6 Trade in services, 2014 -21 
(USD  million)   
2014  2015  2016  2017  2018  2019a 2020a 2021b 
Services trade balance  520.9  526.4  479.7  561.2  637.4  675.8  156.3  508.4  
Exports of services  826.8  867.3  829.3  942.6  1,043.7  1,117.4  385.1  825.7  
Maintenance and repair services 
(n.i.e.)  0.0 2.0 2.0 2.0 2.0 2.0 2.0 2.2 
Transportation  14.7 14.8 15.6 13.1 13.5 13.4 7.5 8.6 
Sea transport  5.7 5.5 6.8 3.8 3.7 3.6 3.5 3.5 
Passenger  0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
Freight  0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
Other  5.7 5.5 6.8 3.8 3.7 3.6 3.5 3.5 
Air transport  8.1 8.2 8.3 8.7 9.1 9.2 3.6 4.6 
Passenger  0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
Freight  0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
Other  8.1 8.2 8.3 8.7 9.1 9.2 3.6 4.6 
Other transport  0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
Postal and courier services  0.9 1.1 0.5 0.6 0.6 0.5 0.4 0.5 
Travel  778.2  810.2  776.0  874.6  963.1  1,064.0  340.3  780.1  
Construction services  0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
Construction abroad  0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
Construction in the compiling 
economy  0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
Insurance services  5.6 5.8 5.4 7.0 7.4 7.5 9.2 9.6 
Direct insurance  0.7 0.6 0.6 0.6 0.6 0.6 0.6 0.6 
Reinsurance  0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
Auxiliary insurance services  4.9 5.2 4.7 6.3 6.8 6.9 8.6 9.0 
Pension and standardized 
guarantee services  0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
Financial services  0.3 0.0 0.0 0.3 0.5 0.4 0.3 0.3 
Charges for use of intellectual 
property  0.0 0.0 0.0 0.3 0.6 0.6 0.5 0.6 
Telecommunications, computer , 
and information services 
(combined)  16.2 11.7 11.8 11.7 11.7 11.9 10.7 11.2 
Other business services  9.6 20.3 16.2 21.0 17.6 12.0 11.3 9.9 
Professional and management 
consulting services  2.6 4.8 4.8 4.8 2.5 2.5 0.2 0.2 
Technical , trade -related , and 
other business services  7.0 15.5 11.4 16.2 15.2 9.4 11.1 9.7 
Personal, cultural, and 
recreational services  0.0 0.0 0.0 0.0 0.0 0.0 1.0 0.7 
Government services, n.i.e.  2.2 2.4 2.4 12.7 27.2 5.7 2.4 2.6 
Embassies and consulates  2.2 2.4 2.4 2.4 2.4 2.4 2.4 2.6 WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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2014  2015  2016  2017  2018  2019a 2020a 2021b 
Other government services  0.0 0.0 0.0 10.3 24.8 3.3 0.0 0.0 
Import of services  305.9  340.8  349.6  381.4  406.3  441.6  228.8  317.2  
Maintenance and repair services 
(n.i.e.)  0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
Transportation  84.5 87.1 91.4 97.0 98.2 96.6 60.2 73.6 
Sea transport  63.0 57.0 63.1 65.5 65.9 59.8 50.5 60.1 
Passenger  0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
Freight  63.0 57.0 63.1 65.5 65.9 59.8 50.5 60.1 
Other  0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
Air transport  21.5 29.6 28.0 31.1 32.0 36.4 9.6 13.3 
Passenger  20.8 29.5 27.2 30.3 30.4 34.4 8.5 12.1 
Freight  0.3 0.0 0.7 0.8 0.8 1.2 0.6 0.6 
Other  0.4 0.1 0.1 0.1 0.8 0.8 0.6 0.6 
Other transport  0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
Postal and courier services  0.1 0.4 0.3 0.3 0.4 0.4 0.2 0.2 
Travel  45.2 46.5 50.6 54.4 56.0 57.5 19.2 21.0 
Construction services  7.0 4.5 6.3 3.9 6.0 6.7 4.5 5.1 
Construction abroad  0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
Construction in the compiling 
economy  7.0 4.5 6.3 3.9 6.0 6.7 4.5 5.1 
Insurance services  21.9 24.1 28.4 29.1 26.7 28.9 25.8 29.2 
Direct insurance  14.7 17.5 22.4 22.4 19.3 21.6 19.3 22.1 
Reinsurance  3.9 3.3 3.9 3.6 3.7 4.2 3.7 4.1 
Auxiliary insurance services  3.1 3.1 2.0 3.0 3.4 2.9 2.7 2.9 
Pension and standardized 
guarantee services  0.2 0.2 0.1 0.1 0.1 0.2 0.1 0.2 
Financial services  5.5 3.4 4.3 5.1 7.5 7.5 5.2 5.7 
Charges for use of intellectual 
property  8.3 7.8 8.5 8.9 9.7 11.0 8.7 9.5 
Telecommunications, computer , 
and information services 
(combined)  5.1 6.2 6.8 8.7 10.9 12.3 11.1 12.1 
Other business services  127.9  160.7  153.1  174.0  190.9  220.6  93.9 160.8  
Professional and management 
consulting services  33.4 34.6 35.5 38.4 38.2 42.2 27.5 30.0 
Technical , trade -related , and 
other business services  94.5 126.1  117.6  135.6  152.7  178.5  66.4 130.8  
Personal, cultural, and 
recreational services  0.0 0.0 0.3 0.3 0.4 0.3 0.1 0.1 
Government services, n.i.e.  0.6 0.6 0.0 0.0 0.0 0.0 0.0 0.0 
Embassies and consulates  0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
Other government services  0.6 0.6 0.0 0.0 0.0 0.0 0.0 0.0 
a Preliminary data.  
b Estimates.  
Source:  ECCB.  
 WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  2  TRADE AND INVESTMENT REGIMES  
2.1  General framework   
2.1.  Saint Lucia is a parliamentary democracy, and its Head of State is the British monarch, 
represented locally by a Governor General who must be a Saint  Lucian citizen. In accordance with 
the Constitution, the executive authority of Saint  Lucia is vested in t he British monarch but may be 
exercised on his or her behalf by the Governor General either directly, or through officers who are 
subordinate to him or her. The Governor  General appoints the Prime Minister, the Leader of the 
Opposition, the Cabinet of Mini sters, and members of the Senate, and performs and exercises, on 
the Sovereign's behalf, the following duties and responsibilities, as in the Constitution: (i)  ceremonial 
duties; (ii)  signing of State documents, which include s giving Royal Assent to Acts o r Bills passed by 
the House of Assembly and the Senate into law; and (iii) holding weekly meetings with the Prime 
Minister on matters of state and governance. The Governor General may also  (i) exercise emergency 
powers (Section  14 of the Constitution) ; (ii) declare a State of Emergency (Section  17); 
(iii) summon, prorogue , and dissolve Parliament (Sections  54-55); and (iv) exercise the prerogative 
of mercy (Section  74). 
2.2.  The Governor General's executive authority also includes the power under the Constitution to 
make or revoke appointments to government or public offices and to Commissions and Boards after 
consultation or advice has been given in accordance with the relevant sections of the Constitution.29 
2.3.  Apart from the powers listed above that ma y be exercised by the Governor General, executive 
power is vested in the Prime Minister and his or her Cabinet. The Cabinet of Ministers is exclusively 
responsible for concluding trade agreements and treaties. Appointments to the office of Minister, 
other than the office of Prime Minister, shall be made by the Governor General, acting in accordance 
with the advice of the Prime Minister, from among the Senators and the members of the House.30 
The Minister exercises general direction and control over every de partment of government that is 
under the direct supervision of a permanent secretary. There is also a Secretary to the Cabinet, in 
charge of the Cabinet Office, who under the instructions of the Prime Minister is responsible for 
conveying the decisions of the Cabinet to the appropriate person or authority.  
2.4.  Legislative power is vested in the bicameral parliament, comprising a Senate and a House of 
Assembly. The Senate consists of 11  Senators and such other Senators as may be temporarily 
appointed under sect ion 24 of the Constitution.31 A Senator shall vacate his or her seat in the Senate 
at the next dissolution of Parliament after his or her appointment. The House of Assembly comprises 
a number of members as corresponds with the number of constituencies esta blished in accordance 
with the provisions of section  58 of the Constitution; currently the number is 17. House members 
are directly elected in accordance with the provisions of section  33. They must elect a Speaker from 
among the members of the House who a re not members of the Cabinet or Parliamentary Secretaries 
or from among persons who are not members of the House. Parliament may be dissolved at any 
point during its five -year term by the Governor General, either at the request of the Prime Minister 
or if the House of Assembly passes a vote of no -confidence in the Government. Parliamentary 
elections were last held in July  2021.  
2.5.  The Constitution is Saint  Lucia's supreme law and all laws that do not conform to it are void to 
the extent of their inconsistency . Parliament may alter any of the provisions of this Constitution or 
of the Supreme Court Order; however, a bill to alter this section must be supported by at least 
two thirds of the votes of the House and the Senate in most instances, and by a three -quart er 
majority in both houses for anything dealing with fundamental rights and freedoms, and with 
financial issues, among others. The hierarchy of legislation, after the Constitution , is as follows: acts 
of parliament, including ordinances and international a greements given effect through parliamentary 
 
29 Government of Saint  Lucia, Office of the Governor General. Viewed at: 
http://governorgeneral.govt.lc/roles -and-responsibilities . 
30 Constitution of Saint  Lucia.  
31 In accorda nce with Article  24 of the Constitution, of the 11 Senators appointed by the Governor 
General, 6 shall be appointed acting in accordance with the advice of the Prime Minister; 3 acting in accordance 
with the advice of the Leader of the Opposition; and 2 af ter consult ing with religious, economic , or social 
bodies or associations.  WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  approval; and subsidiary legislation, which may be in the form of regulations, statutory rules , or 
orders.  
2.6.  The drafting of bills is generally carried by the Legislative Drafting Unit of the Attorney General 
Chambers, which received drafting instructions from the Ministry or Department responsible for the 
particular subject area.32 The Legislative Drafting Unit is accountable to the Attorney General for this 
drafting of legislation as well as for the approval of laws prepared by other Government Ministries 
or Departments and regional bodies including the Organisation of Eastern Caribbean States, 
CARICOM, and the ECCB . It also has responsibility for the periodic revision of the Revised Edition of 
the Laws of Saint  Lucia as the Attorney General is the Law Revision Commissioner under the Revised 
Edition of the Laws Act, Cap  1.07, and for the interpretation of laws.33 A draft bill can be introduced 
in either chamber but, regardless of this, it must be passed in both th e House and the Senate before 
it is presented to the Governor General for royal assent, with the exception of draft bills concerning 
taxation and budgetary matters, which must be introduced and debated in the House and only pass 
formally through the Senate , without discussion. Upon assent by both chambers, the bill becomes 
an Act of Parliament. In general terms, an Act enters into force once it has been published in the 
Official Gazette ; however, Parliament may decide that a bill should enter into operation  with 
retroactive effect. This procedure applies to all laws, including trade and trade -related laws.  
2.7.  Saint Lucia's legal system is a mix of French -inspired civil law and English common law. 
International agreements must be enacted through domestic legisla tion and may be invoked before 
national courts only if they become domestic law through such enactment. This has implications for 
parts of the WTO Agreements that have not been explicitly incorporated into domestic law, such as 
the patent provisions of the  TRIPS  Agreement.  
2.8.  In Saint  Lucia's judicial system, minor civil and criminal matters are heard by magistrate 
courts, while more serious civil and criminal cases, and cases that involve discretionary decisions of 
public officers are referred to the High Co urt. Cases that require interpretation and enforcement of 
the Constitution, as well as of finance and trade -related laws must be dealt at least at the level of 
the High Court.  
2.9.  Judicial sentences may be appealed at the Court of Appeal of the Eastern Caribb ean Supreme 
Court  (ECSC) .34 The ECSC consists of two divisions, a Court of Appeal and a High Court of Justice. 
The Court of Appeal is itinerant, travelling to each Member State and Territory, where it sits at 
various specified dates during the year to hear  appeals from the decisions of the High Court and 
Magistrates Courts in member States  in both civil and criminal matters. The Court of Appeal hears 
appeals from all subordinate courts; in the case of Magistrates Courts appeals might be heard from 
any judgm ent, decree, sentence , or order in all proceedings. With respect of the High Court, subject  
to certain exceptions, the Court of Appeal is empowered to hear and determine the appeal from any 
judgment or Order of the High Court in all civil proceedings. The Court of Appeal judges are based 
at the Court's Headquarters in Castries, Saint  Lucia, where administrative and legal support is 
provided under the  supervision of the Court Administrator and Chief Registrar , respectively. 
CARICOM matters can be brought before the Caribbean Court of Justice (CCJ). The Judicial 
Committee of the Privy Council in London remains the final Court of Appeal for Saint  Lucia.  
2.10.  In 2015, the authorities  established a Commercial Division for Saint  Lucia in the ECSC's High 
Court of Justice (Commercial Court), to hear and adjudicate on all commercial, financial , and 
intellectual property related disputes. Saint  Lucia Statutory Instrument, 2015, No.  97 Arrangement 
of Rules, 2  November  2015 regulates claims a nd procedures in the commercial division of the 
Supreme Court sitting in the member State of Saint  Lucia. To this end, a "commercial claim" is 
understood to mean any claim, application , or petition arising out of the transaction of trade and 
commerce and i ncludes any claim relating to: (a) a commercial contract; (b) a provision of the law 
 
32 Attorney General 's Chambers, Process for Making Legislation . Viewed at: 
https: //attorneygeneralchambers.com/document -categories/process -for-making -legislation . 
33 Attorney General 's Chambers, Overview of Legislative Drafting Unit . Viewed at: 
https://attorneygeneralchambers.com/p/legislative -drafting . 
34 The ECSC is composed of the Chief Justice, who is the Head of the Judiciary, five Justi ces of Appeal, 
High Court Judges , and High Court Masters, who are primarily responsible for procedural and interlocutory 
matters.  The High Court Judges are each assigned to, and reside in, the various member States. The High 
Court Registry is headed by a l egally trained Registrar who coordinates the provision of the necessary 
administrative and legal support for the functioning of the High Court. ECSC, Court Overview . Viewed at: 
https://www.eccourts.org /court -overview/ . WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  governing (i)  a company, (ii)  an international business company, (iii)  a domestic and international 
banking and financial service, (iv)  domestic insurance, reinsurance , and international insurance, 
(v) a domestic and international mutual fund, (vi) a domestic and international trust, (vii)  a 
registered agent and trustee licensing, and (viii) the registration of business names; (c)  a 
partnership; (d) an insolvency; (e) carri age of goods by sea, air or pipeline; (f) exploitation of natural 
resources; (g) operation of markets and exchanges including securities markets and exchanges; 
(h) mercantile agency and usages; (i)  intellectual property rights; (j) unfair competition; and 
(k) arbitration. In order for a claim to qualify as a commercial claim, the claim or value of the subject 
matter to which the claim relates must be XCD  200,000 or above; this amount may be varied by 
the Chief Justice and two other judges by notice in the G azette. A certificate stating that the value 
of the claim meets or exceeds the required amount must be included in the claim form.35 The 
authorities note that, while the Commercial Court is operational, no matters had been brought before 
it as of December  2022. 
2.2  Trade policy formulation and objectives  
2.11.  The Ministry of External Affairs, International Trade, Civil Aviation and Diaspora Affairs (METC) 
continues to be the body responsible for the macroeconomic and strategic aspects of trade policy 
formulation, in cluding WTO issues. METC's International Trade Division in particular, is responsible 
for assisting with the implementation of international trade agreements; engaging in the negotiation 
of bilateral, regional , and multilateral agreements; implementing and  coordinating trade -related 
projects; and representing Saint  Lucia at regional and international meetings and conferences on 
trade issues.36 The METC represents Saint  Lucia at regional and international trade fora, such as the 
WTO, the CARICOM Secretariat,  and the African, Caribbean and Pacific (ACP) group of countries.  
2.12.  The Ministry of Commerce, Manufacturing, Business Development, Cooperatives and 
Consumer Affairs  deals with internal commerce and with some aspects of international trade and 
trade-related m easures. Its mission is to promote and facilitate, in collaboration with the private 
sector, the establishment of a dynamic investment and trading environment, while at the same time 
strengthening and enhancing the productive capacities and competitiveness  of industry and 
commerce, encouraging good business practices, and promoting consumer interest.37 The Import 
Monitoring Department is responsible for administering import licen ces, as provided by law. In this 
respect, the External Trade Act No.  13 of 2011  of the Revised Laws of Saint  Lucia, which provides 
for the importation of certain classes of goods into Saint  Lucia by obtaining an Import Licence 
through the Permanent Secretary of the Ministry.38 The list of goods that require s an import licen ce 
can be obtained from the External Trade (Restricted Imports) (No.  118) Order of 2012 (Section  3). 
The Department of Commerce and Industry is in charge of export promotion and of implementing 
the "Buy Local Campaign", geared at efforts to redirect domestically ear nings by the hotel industry 
that are going overseas , while maintaining a solid tourism industry. The Ministry h eads a Trade 
Facilitation Committee, created by Cabinet Decision in 2017, comprising representatives of both the 
public and private sectors. The Committee met on a regular basis until 2019, but now meets on a 
need's  basis.  
2.13.  The Ministry of Finance, Economic Development and the Youth Economy is responsible for 
overseeing and coordinating the planning and management of financial and economic resource s, 
including those from external sources, and for contributing to the formulation of polices to accelerate 
social and economic development.39 Given the strong interconnection of financial issues with trade 
and the high financial reliance on taxes on imports, including tariffs, the Customs Service Charge 
(CSC), and the VAT, the Ministry of Finance plays an important role in decisions regarding t rade 
policy measures. The Customs and Excise Department within the Ministry is in charge of enforcing 
 
35 Part 69C: Commercial Court Rules (Saint  Lucia). Inserted by Saint  Lucia Statutory Instrument, 2015, 
No. 97. Arrangement of Rules, 2  November  2015. Viewed at: https://www.eccourts.org/civil -procedure -
rules/part -69-c-commercial -court-rules-saint-lucia/ . 
36 Ministry of External Affairs, International Trade , Civil Aviation  and Diaspora Affairs . Viewed at: 
http://external affairs.govt.lc/ministries/external -affairs -international -trade -and-civil-aviation/international -
trade -division . 
37 Ministry of Commerce, Manufacturing, Business Development, Cooperatives and Consumer Affairs.  
Viewed at: https://www.commerce.gov.lc/ . 
38 Ministry of Commerce, Manufacturing, Business Development, Cooperatives and Consumer Affairs . 
Viewed at: https://www.commerce.gov.lc/departments/view/56 . 
39 Ministry of Finance, Economic Development and the Youth Economy . Viewed at: 
http://finance.govt.lc/ . WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  the law relating to import and export prohibitions, restrictions , and trading practices.40 It is also 
responsible for the administration and collection of  the tariff, the C SC, as well as excise taxes and 
the VAT on imports. Customs ' stated goal is to maximize the payment and collection of revenue 
while facilitating legitimate trade and travellers.  
2.14.  The Ministry of Agriculture, Fisheries, Food Security and Rural Development (Ministry of 
Agriculture) is in charge of designing and implementing agricultural and fisheries policies. Its goals 
include facilitating the development and promotion of sustainabl e agriculture and food chain systems 
to provide affordable supplies of safe, high -quality, nutritious food and efficient services, through 
stakeholder consultations, rural empowerment , and resource management.41 One of the main 
objectives of Saint  Lucia's agricultural policy is to increase agricultural productivity, thereby 
facilitating the generation and transfer of appropriate technology. The policy also seeks to guarantee 
the security of food supplies  (i) by promoting the effective management of crop and  livestock 
enterprises , forestry and water resources, and fisheries ; (ii) by promoting and supporting the 
conservation of the country's natural resource base; (iii) by assisting in the establishment and 
maintenance of proper marketing and distribution chan nels for agricultural produce; (iv) by 
advocating and promoting the optimal utilization of the factors of production ; and (v) by assisting 
in the development of the human capacity for efficient development of agricultural production 
enterprise.42 
2.15.  The Chief Veterinary Officer of the Ministry of Agriculture is the Veterinary Authority, 
responsible for safeguarding the health of both the animal and human population s, through the 
control of animal diseases and by preventing the introduction of exotic diseases.43 It is the duty of 
the V eterinary Authority  to enforce and administer the Animal (Disease and Importation) Act, 2005 
and any sanitary and phytosanitary control linked to animal health. Anyone who wishes to import 
animals or animal products into Saint Lucia must apply to the Veterinary Authority for an import 
permit upon arrival ; all animals and animal products must be inspected by  the Authority . 
2.16.  Saint Lucia develops its trade policy in close consultation with other OECS and CARICOM 
member countri es. This leads to the adoption of common trade policy positions. Coordination helps 
partly overcome the resource constraints that Saint  Lucia and other OECS countries have, as the 
corresponding OECS and CARICOM Secretariats are instrumental in helping desi gn trade and 
investment policy positions including in bilateral and multilateral trade negotiations. The OECS 
technical mission in Geneva continues to facilitate Saint  Lucia's participation in the WTO.  
2.17.  During the review period, Saint  Lucia has developed t he National Export  Strategy (N ES) 
2020-2024, with the support of the International Trade Center (ITC).44 The N ES has developed a 
Strategic Trade Development Roadmap (STDR), which seeks to orient Saint  Lucia's trade 
development, to deal with constraints and  to promote export opportunities. The STDR elaborates 
three strategic objectives:  
• Strengthening the competitiveness of the business ecosystem to boost the creation of 
firms' and SMEs ' growth. This is to be done by establishing sound policies and 
regulatio ns to allow enterprises to be competitive and efficient, and having effective 
institutions to support them. This strategic objective focuses on developing business 
and trade support services that improve the firms' competitiveness, in particular SMEs 
and in areas where there is more need such as trade finance, certification, transport, 
cargo handling, trade promotion, and branding;  
• Expanding the national productive capacity and diversifying the export basket, which is 
currently highly concentrated on a few relatively low value -added products (such as 
primary agricultural products, beverages, and food condiments with high import 
content) and services (tourism). Expanding the national productive capacity requires 
strengthening SMEs to produce and sell their go ods and services profitably. The STDR 
proposes a combination of domestic capacity enhancements with selective, 
 
40 Customs and Excise Department. Viewed at: http://www.customs.gov.lc/index.php . 
41 Ministry of Agriculture , Fisheries, Food Security and Rural Development . 
42 Ministry of Agriculture, Fisheries, Food Security and Rural Development . 
43 Customs and Excise Department , Plant & Animal Products . Viewed at: 
http://www.customs.gov.lc/plant -animal -products.php . 
44 Government of Saint  Lucia, Saint  Lucia National Export  Strategy 2020 -2024.  WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  knowledge -enhancing, foreign investments, to try to overcome the internal factors that 
affect the competitiveness of the firms, namely, their cap acity to compete in 
international markets, to connect with customers and other businesses, and to change 
and adapt to new situations. This strategic objective aims at supporting firm managers 
and entrepreneurs with learning opportunities and by connecting them with firms that 
are more competitive;  and 
• Ensuring that increased trade is environmentally friendly and its benefits widely shared.  
2.18.  The roadmap includes a national plan of action for export development, which details a series 
of activities to implemen t in the short to medium  term. To implement it , five sector strategies and 
four cross -sector support functions have been devised. To achieve it s aim of developing Saint  Lucia's 
productive capacities and the business ecosystem, a number of existing and pote ntial sectors have 
been identified as priority areas as they are seen as potential drivers of innovation and high value 
addition, and SME and entrepreneurship development. These sectors are the following:  
• Renewable energy . Saint Lucia has a large potential  for wind, geothermal, and solar 
renewable energy generation due to the natural resources available, but currently power 
generation mainly relies on imported diesel, with renewable source providing well 
below  1% of total generation. To deal with this situa tion, the sector strategy sets out 
to achieve three strategic objectives: ( i) strengthening the business environment and 
ecosystem to increase value added in the renewable energy sector, by improving local 
energy policies and regulations, a process already  started with the introduction of the 
Electricity Supply Services Bill, and by strengthening the National Utilities Regulatory 
Commission (NURC); ( ii) expanding the national productive capacity in photovoltaics 
and diversifying the energy mix; and ( iii) raising awareness on renewable energy's 
contribution to sustainable development;  
• Information & Communication Technology (ICT).  The strategy sets out three 
strategic objectives: ( i) improve awareness of the sector at the national and regional 
levels, stimulat ing entrepreneurial initiative and improving access to finance; 
(ii) increase the national productive capacity and improving the supply of skilled 
professionals; and ( iii) expand industry growth through improved efficient support and 
better sector coordination;  
• Creative industries . The sector supports some 1.5% of total employment, and 
generates positive spillovers to other sectors, in particular, international tourism and 
export of media and digital products. The Government has launched a number of  
programmes to support its development, but challenges remain, including the small size 
of the domestic market, insufficient institutional and financial support, and outdated 
infrastructure. The sector strategy is structured around three  strategic objectiv es: 
(i) promoting a better understanding of the contribution and importance of the sector 
through actions to improve data collection and analysis, map its resources and 
professionals, develop a communication strategy, support the formalization of the 
sector and reinforcing sectoral associations; ( ii) expanding regional and international 
presence through strengthened support to the sector, mainly through training and skills 
development; ( iii) strengthening the business ecosystem for long -term growth, 
includi ng through measures to enhance the protection of intellectual property, 
enhancing infrastructure and implementation of labour market reforms to support 
capacity development;  
• Tourism.  Travel and tourism are key for S aint Lucia's economy, contributing direct ly to 
13.7% of total GDP and to some 40% indirectly, and directly supporting 17,500  jobs, 
or some 25% of jobs (close to one  fourth of total employment) and accounting for over 
80% of services exports. Despite the sector's  importance, however, there are cha llenges 
constraining growth, including the high concentration of origin markets, a deficit of 
trained professionals and managers, a need for tourism -related infrastructure updates, 
a need for regulations to catch up with the innovations in the sector, and a speedier 
implementation of quality standards. The tourism strategy is based on three strategic 
objectives: ( i) strengthening the competitiveness of the business ecosystem to boost 
the creation of firms and SME growth; ( ii) diversifying the tourism offer to create more 
opportunities for SMEs, as currently tourism is highly concentrated on leisure tourism, WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  which is dominated by highly vertically integrated large players that leave few 
opportunities for SMEs; and (iii) ensuring environmental sustainability t hrough targeted 
policies and enhanced business and public participation;  
• Food and beverages industry.  The strategy identifies four main challenges that 
Saint Lucia needs to overcome to be competitive and profitable in export markets: 
(i) high transaction c osts; ( ii) low and unreliable output in terms of quantity, quality , 
and timing; ( iii) insufficient match between products offered and demanded in export 
markets; and ( iv) low reputation of Saint  Lucia's products. According to the Strategy, 
there is a large  diversification potential for higher value -added products. In the short  
term, sales could be increased by supplying products to restaurants, hotels, and 
supermarkets at the national and regional levels. Three interrelated strategic objectives 
have been se t for this sector: (i)  strengthening trust and cooperation among the value 
chain actors to reduce transaction costs by improving local agricultural policies and 
regulations to help local farmers and firms enhance their competitiveness and efficiency, 
and b y strengthening the organization of the sector and the exchange of information 
between producers, processors, and exporters; (ii)  expanding the national productive 
capacity in agroprocessing by enhancing knowledge of good technical, management , 
and marketi ng practices, and by improved cooperation among the value chain actors; 
and (iii) improving trade support services to SMEs and enhancing the reputation of their 
products in export markets.  
2.19.  In addition to the selected priority sectors, the Strategy aims to support the three  strategic 
objectives by strengthening the business ecosystem for enterprises in any economic sector through 
four cross -sector support functions: (i)  skills development and education; (ii)  trade facilitation and 
logistics (Section  3.1.1); (iii) innovation; and (iv)  access to finance (Section  4.4.1).  
2.3  Trade agreements and arrangements  
2.3.1   WTO  
2.20.  Saint Lucia, like other OECS -WTO Members, applied GATT de facto  as part of the metropolitan 
territory of the United  Kingdom before its independence on 22 February  1979. After that date, 
Saint Lucia became a GATT contracting party under Article  XXVI:5(c) with its rights and obligations 
under GATT retroactive to the date of independence. Saint  Lucia is an original Member of the WTO, 
which it joined on 1  January  1995.  
2.21.  During the review period, Saint  Lucia continued displaying efforts towards implement ing 
legislation amendments  to allow it to fully implement the WTO  Agreements. However, further efforts 
are required in order to comply with obligations regarding agriculture, anti -dumping , and patents  
(Table  2.1).  
Table  2.1 Main areas where legal or regulatory amendments are needed in Saint  Lucia to 
comply with WTO provisions, 2021  
Agreement  Current situation  
Anti-Dumping  No enacting legislation  
Patents  Legislation has not been implemented. Current 
legislative void  
SCM No legislation  
SCM, Article  27 None 
GATT  1994, Article  II 
 
Schedule of tariff concessions  Ad valorem  Customs Service Charge (increased from 
5% to 6% during review period)  
Not listed  
Source:  WTO Secretariat.  
2.22.  Compliance with notification obligations has remained an issue for Saint  Lucia during the 
review period, and a significant effort must be made to bring notifications up to date. Although 
efforts have been made to provide notifications on certain issues, such as import licensing, technical 
regulations, and subsidies and countervailing measures, there is a lack of notifications on others, 
such as agricu lture and SPS (Table  2.2). As was already noted in the previous Review, the authorities 
consider that these lags are mainly due to resource constraints.  WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  Table  2.2 Saint  Lucia: notifications to the WTO, Januar y 2014 to December  2022 
Agreement  Notification/Action  
Agreement on Implementation of Article  VI of the GATT  1994 (Anti -Dumping Agreement)  
Article  16.4 G/ADP/N/193/LCA, 25/03/2015  
Article  16.5 G/ADP/N/193/LCA, 25/03/2015  
Article  7.3 G/LIC/N/3/LCA/7, 03/03/2017  
Agreement on Subsidies and Countervailing Measures  
Article  XVI.1 GATT  1994  Yes, G/SCM/N/299/LCA; G/SCM/N/315/LCA; G/SCM/N/343/LCA, 03/10/2019  
G/SCM/N/284/LCA; G/SCM/N/290/LCA, 01/11/2016  
Article  25.11  G/SCM/N/202/LCA, 25/03/2015  
Article  25.12  G/SCM/N/202/LCA, 25/03/2015  
Article  27.4 G/SCM/N/275/LCA, 26/06/2014  
Agreement on Technical Barriers to Trade  
Article  10.6 G/TBT/N/LCA/55, 23/09/2019; G/TBT/LCA/54, 01/08/2018; G/TBT/LCA/53, 
28/11/2017; G/TBT/LCA/52, 28/11/2017; G/TBT/LCA/ 51, 18/05/2017; 
G/TBT/LCA/50, 18/05/2017.  
GATS Article  V:7(a)  Yes, S/C/N/1025; WT/REG420/N/1, 07/01/2021  
Agreement on Trade Facilitation  
Category A notification  WT/PCTF/N/LCA/1, 16/09/2015  
Categories B and C notification  G/TFA/N/LCA/1, 04/09/2018  
Notification articles 1.4 
and 10.6.2  G/TFA/N/LCA/2, 04/09/2018  
Category C notification – 
Addendum  G/TFA/N/LCA/1/Add.1, 02/12/2018  
Extension of definitive dates  G/TFA/N/LCA/1/Add.2, 23/08/2021  
Extension of definitive dates  G/TFA/N/LCA /1/Add.3, 02/09/2022  
Committee on Trade and Development  
Notification of changes affecting 
the implementation of a regional 
trade agreement – CARICOM 
and Colombia – Supplement  WT/COMTD/RTA15/N/1/Add.148/Suppl.1, 14/02/2022  
Source:  WTO Secretariat , based on notification documents .  
2.23.  Saint Lucia is not a participant in the Information Technology Agreement (ITA). It did not 
participate or present offers in the WTO extended negotiations on telecommunications, nor in the 
extended negotiations  on financial services.  
2.24.  Saint Lucia accepted the 2005 Protocol Amending the TRIPS  Agreement on 2  May 2016, and 
the 2014 Protocol concerning the Agreement on Trade Facilitation (TFA) on 8 December  2015. On 
30 June 2015, Saint  Lucia submitted its Notificatio n of Category A Commitments under the 
Agreement on Trade Facilitation.45 By December  2022, Saint  Lucia had accepted all 12 Category  A 
measures, accounting for 49.2% of all measures. In September  2018, Saint  Lucia submitted its 
Categories  B and C commitment s.46 Saint Lucia has requested technical assistance with respect to 
10 measures.47 In August  2022, Saint  Lucia notified the WTO that it was submitting a request for an 
extension of the definitive dates for the implementation of Article  3 of the TFA on Adva nce Rulings 
from 31  December  2022 to 30  June 2024, as the technical assistance notified as a requirement for 
implementation support had not been secured. It also requested the extension of the period for 
implementation of Article  7.4 on Risk Management from 31  December  2022 to 30  June 2024 to 
implement the CARICOM coordinated, regional approach to implement risk management. 
Additionally, Saint  Lucia requested the same extension for the implementation of Article  10.2 on 
Acceptance of Copies sin ce attempts to secure the required technical assistance and support to 
 
45 Detention; Penalty Disci plines; Separation of Release from Final Determination of Customs Duties, 
Taxes, Fees and Charges; Expedited Shipments; Movement of Goods Intended for Import under Customs 
Control; Use of International Standards; Preshipment Inspection; Use of Customs Brok ers; Common Border 
Procedures and Uniform Documentation Requirements; Temporary Admission of Goods and Inward and 
Outward Processing Freedom of Transit; and Customs Cooperation. WTO document WT/PCTF/N/LCA/1, 
16 September  2015.  
46 Notification of Category Co mmitments under the Agreement on Trade Facilitation. WTO document 
G/TFA/N/LCA/1, 4  September  2018.  
47 Enquiry Points; Advance Rulings; Notifications for Enhanced Controls or Inspections; General 
Disciplines on Fees and Charges; Specific Disciplines on Fees and Charges; Risk Management; Average Release 
Times; Perishable Goods; Acceptance of Copies; and Single Window. WTO Trade Facilitation Database. 
Viewed  at: https://tfadatabase.org/members/saint -lucia/category -c-analysis . WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  undertake the diagnostic assessment and prepare the legislative framework for the implementation 
of this provision continue d to be unsuccessful.48 
2.25.  At MC12 in Geneva, Saint  Lucia reminde d Members that small, vulnerable economies ( SVEs) 
are exposed to a high degree of economic openness, often with a heavy reliance on imports, 
especially to meet their food and energy needs.49 The vulnerabilities facing small island developing 
states (SIDS) were stressed; it was noted that, like many SIDS, the OECS -WTO Members relied on 
climate -sensitive sectors for trade and livelihoods such as tourism, agriculture , and fisheries, and in 
this regard, their very existence was on the line due to climate change . It was noted that, when the 
WTO was created, Saint  Lucia's trade and economic development were buttressed by access to trade 
preferences and development support from the international community, but currently much of that 
support had been withheld. Areas  of economic activity such as banana production and export, and 
offshore financial services , had either collapsed or terminated. Saint  Lucia called for fairness, equity , 
and justice in the workings of the WTO. As a small open economy with a heavy reliance on 
international trade and broader participation in the global economy to meet its development 
objectives, Saint  Lucia needed a WTO and a multilateral trading system responsive to its economic 
development needs as enshrined in the Marrakesh Agreement. Sain t Lucia called on WTO Members 
to allow for sufficient policy space for developing and least -developed Members to achieve their 
development objectives. Saint  Lucia also recognized that the WTO needs reform and modernizing; 
this reform must be open, transpar ent, inclusive , and comprehensive.50 
2.26.  Saint Lucia has not been a complainant or defendant in any case before the WTO Dispute 
Settlement Body (DSB). However, it has reserved a right as a third party in three cases , although 
all of them before the review peri od.51 Saint Lucia belongs to the following negotiating groups:  ACP, 
G-90, SVEs –NAMA, G -33, "W52" sponsors, and SVEs -rules (Dominica, Saint  Lucia, and S aint Vincent 
and the Grenadines).  
2.3.2   Regional and preferential  agreements  
2.3.2.1   OECS  
2.27.  The OECS was established in 1981 through the Treaty of Basseterre, with 
Antigua  and Barbuda, Dominica, Grenada, Montserrat, S aint Kitts and  Nevis, Saint  Lucia, and 
Saint Vincent and the Grenadines as members, and Anguilla and the British Virgin Islands as 
associate mem bers. The OECS reinforced its integration process through the signature of the Revised 
Treaty of Basseterre Establishing the OECS Economic Union (RTB) in June  2010, which established 
new institutional arrangements, and created a single financial and econom ic space within which 
goods, services, people, and capital move freely, and monetary and fiscal policies are harmonized. 
The RTB entered into force on 21  January  2011. The main organs of the Economic Union organs are 
(i) the OECS Authority of Heads of Gove rnment of the member States; (ii)  the Council of Ministers; 
(iii) the OECS Assembly; (iv)  the Economic Affairs Council; and (v)  the OECS Commission.  
2.28.  Apart from the above -mentioned organs, there are three OECS institutions: the Eastern 
Caribbean Supreme Cou rt, the Eastern Caribbean Central Bank, and the Eastern Caribbean Civil 
Aviation Authority. For some years now, discussions have been ongoing for the establishment of a 
fourth OECS institution, the Eastern Caribbean Energy Regulatory Authority.  
2.3.2.2   CARICOM  
2.29.  Saint Lucia, together with the other five OECS -WTO Members are founding members of the 
Caribbean Community and Common Market, established in 1973 through the Treaty of 
Chaguaramas. The Treaty was revised in 1989 to allow for the creation of the CARICOM Single  
Market and Economy (CSME), a single economic space with free movement of goods, services, 
 
48 WTO document WT/TFA/N/LCA/1/Add.3, 2 September  2022.  
49 WTO document WT/MIN(22)/ST/41, 12  June 2022.  
50 WTO document WT/MIN(22)/ST/113, 12  June 2022.  
51 European  Communities – Regime for the Importation, Sale and Distribution of Bananas  (DS27 ); 
United  State s – Sections 301 -310 of the Trade Act 1974  (DS152); and United  States – Import Measures on 
Certain Products from the European  Communities  (DS165).  WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  capital, and CARICOM nationals between member States; the revision was completed in 2000.52 
CARICOM has a total of 15  participants: Antigua  and Barbuda; the Bahamas;  Barbados; Belize; 
Dominica; Grenada; Guyana; Haiti; Jamaica; Montserrat; S aint Kitts and Nevis; Saint  Lucia; 
Saint Vincent and the Grenadines; Suriname; and Trinidad and Tobago. The Bahamas is a full 
member of the Community but not of the CSME; Turks and Caicos Islands, the British Virgin Islands, 
and Bermuda are associate members. The more developed countries (MDCs) of the Community are 
the Bahamas, Barbados, Guyana, Jamaica, Suriname , and Trinidad and Tobago. All OECS member 
States together with Belize a nd Haiti make up the less developed countries (LDCs).53 
2.30.  The highest -level decision -making body and final authority in CARICOM is the Conference of 
Heads of Government. Below that level, several ministerial councils deal with policy issues in 
different area s. The Council for Trade and Economic Development (COTED), composed of the trade 
and development ministers from all member States participating in the CSME, is in charge of 
promoting trade and economic development in CARICOM, and is one of CARICOM's most i nfluential 
institutions. Any change in tariffs by a CARICOM member must first be approved by COTED. The 
Council for Foreign and Community Relations (COFCOR) is responsible for relations between 
CARICOM, international organizations, and third countries, whi le the Council for Finance and 
Planning (COFAP) is responsible for monetary policy coordination.  
2.31.  CARICOM member States in principle implement a common external tariff (CET), which has 
been put in place through a phased process, with lists of exceptions (Li st A, List C, and List D ) 
allowing deviations from the CET for certain products. These lists are prepared at a national level. 
However, as at March  2021 tariff schedules across CARICOM members still differed considerably, 
mostly due to the exceptions allow ed and to the existence of mechanisms permitting the 
non-application of the CET under certain circumstances. The Revised Treaty of Chaguaramas (RTC) 
contains safeguard provisions that allow, in the event of serious balance of payments and external 
financia l difficulties, the adoption, on a non -discriminatory basis , and for a maximum of six months, 
of restrictions on the right to establishment, to provide services and to move capital, as well as the 
use of quantitative restrictions on imports.  Article 164 of  the RTC allows for less  developed CARICOM 
members to increase tariffs above CET levels for certain products approved by the COTED (see 
below). Saint  Lucia has made use of this provision since 1  January  2020.  
2.32.  Saint Lucia also participates in the CARICOM Re gional Organization for Standards and Quality 
(CROSQ) and has enacted the agreement establishing the CROSQ into domestic law. The Caribbean 
Agricultural Health and Food Safety Agency (CAHFSA), established in Suriname by the Revised 
Agreement Establishing t he Caribbean Agricultural Health and Food Safety Agency of 
25 February  2011, is mandated to perform a coordinating and organizing role for the establishment 
of an effective and efficient regional sanitary and phytosanitary (SPS) regime and to execute on 
behalf of member States  such SPS actions and activities that can be more effec tively and efficiently 
executed through a regional mechanism. CAHFSA's mission is to enhance regional development in 
agricultural health and food safety through the application of SPS measures.54 CAHFSA operates in 
the areas of animal health, plant health , and food safety.  
2.33.  Saint Lucia, together with the other OECS countries , is a member of the Association of 
Caribbean States (ACS), a forum for economic and trade policy coordination at the regional level, 
comprising 25 Caribbean Basin countries.  
2.3.2.3   CARIFORUM -EU Economic Partnership Agreement (EPA)  
2.34.  The EPA between the European  Union and 15 Caribbean States in the CARIFORUM group, 
including the OECS members, was signed in 2008. Saint  Lucia, as part of CARIFORUM ratified the 
EPA in September  2012. The EPA is based on the principle of asymmetric reciprocity, which is 
 
52 With respect to the free movement of goods, the Revised Treaty of Chaguaramas prohibits imposing 
export or import duties to other CARICOM members, but not "charges commensurate with the cost of services 
rendered". The OECS members have interpreted this as the right to apply Customs Services Charges, which 
are ad valorem , to all imports, including those of CARIC OM origin. The revised treaty also prohibits the 
application of quantitative restrictions on the importation of goods of CARICOM origin, and of export subsidies 
or subsidies contingent upon the use of domestic over imported goods.  
53 Saint Lucia, as a CARIC OM LDC, may invoke Chapter  7 of the Revised Treaty of Chaguaramas, in 
particular Article  150 (Safeguard Measures), which allows a country classified as an LDC to limit imports of 
goods from other CARICOM members, for up to three  years.  
54 CAHFSA. Viewed at:  https://www.cahfsa.org . WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  reflected in market access, the MFN provisions, trade defence measures, and development 
cooperation. The European  Union committed to the immediate removal of all tariffs and quotas on 
CARIFOR UM exports except for arms and ammunition as well as of sugar and rice, which gained full 
duty and quota -free access at the end of 2009. CARIFORUM States committed to more gradual 
reductions in their tariffs over a period of up to 25  years, excluding certa in sensitive products. The 
EPA covers also trade in services, public procurement, intellectual property rights , and environmental 
protection.  
2.35.  Under the EPA, the European  Union  guaranteed Saint  Lucia and the CARIFORUM countries 
MFN treatment with respect to  any more favourable concession or improvement or relaxation of 
rules of origin offered to any third country in trade in goods. CARIFORUM countries must only provide 
MFN treatment to EU products in cases of FTAs signed with major trading economies.55 Under  
Article  17 of the EPA, Saint  Lucia and the other OECS members (together with Belize, Guyana, and 
Haiti) are granted preferential treatment with respect to their tariff commitments in that they are 
allowed, following a decision in the CARIFORUM -EC Trade an d Development Committee, to modify 
the level of customs duties stipulated in Annex  III of the EPA, provided that such modification does 
not result in incompatibility with Article  XXIV of the GATT  1994.  
2.36.  The EPA encourages deeper integration among CARIFORUM  States and introduces a regional 
preference principle by which any more favourable treatment or advantage offered by any 
CARIFORUM State to the Economic Community  must be granted to each CARIFORUM State.  
2.37.  Imports from the E uropean  Union into the CARIFORUM  countries were placed under a gradual 
liberalization scheme. Most agricultural products were either excluded from liberalization or subject 
to long transition periods of 20 or 25  years. The main exclusions and lengthier implementation 
periods apply to sen sitive products, including poultry and other meat; dairy products; certain fruits 
and vegetables; fishery products; sauces; ice cream; syrup; beverages; ethanol; rum; vegetable 
oils; paints and varnishes; perfumes; cosmetics; soaps; shoe polish; glass or m etal polishes; 
candles; disinfectants; furniture and parts; and some apparel, such as cotton 
pullovers/jerseys/cardigans. Under the gradual liberalization schedule for imports from the 
European  Union  into CARIFORUM countries, it is estimated that over 60% of tariff lines are currently 
duty-free over 10  years; the rates applied by Saint  Lucia are shown in Section  3 (Table  3.5). 
Implementation of the tariff cuts in Saint  Lucia require d the adoption of administrative and legislative 
measures , which included th e modification of the Customs Act.  
2.38.  The EPA provides for a standstill of other duties and charges applied on imports, leading to a 
phase -out starting 7 years after signature with a complete elimination within 10  years. This has, 
however, not occurred. To the contrary, Saint  Lucia increased its CSC on imports from 5% to 6% 
after signature of the Agreement.  
2.3.2.4   CARIFORUM -UK Economic Partnership Agreement  
2.39.  Following the departure of the United  Kingdom from the European  Union , Saint  Lucia and 
other CARIFORUM countri es subscribed a preferential trading relationship agreement with the 
United  Kingdom, which was governed previously by the EPA. This Agreement was notified to the 
WTO on 31  December  2020 and entered into force on 1  January  2021.56 
2.40.  Saint Lucia signed the Agreement on 22  March  2019, which is based on the CARIFORUM -EU 
EPA. The CARIFORUM -UK EPA establishes a free trade area for trade in goods, within the meaning 
of Article  XXIV of the GATT  1994, and for trade in services, within the meaning of Article  V of the 
GATS. The Agreement covers trade in goods, including rules of origin, preferential tariffs and quotas 
as well as investment and trade in services. It also contains provisions on current payments and 
capital movements, competition, innovation and intellectua l property, public procurement, 
environment and social aspects, development cooperation , dispute settlement , and institutional 
provisions.  
2.41.  Since 1 January  2021, Saint  Lucia has provisionally applied the CARIFORUM -UK EPA, while it 
was decided that trade between the United  Kingdom with S aint Kitts and Nevis and with 
 
55 Under the EPA, a major trading economy is defined as a country or group of countries with a share of 
world merchandise trade exceeding 1% or 1.5%, respective ly. 
56 WTO document WT/REG420/N/1, 7  January  2021.  WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  Trinidad  and Tobago would continue on preferential terms on the basis of Memoranda of 
Understanding pending completion of domestic procedures for provisional application or ratification. 
Access to preferential trade for Haiti and Suriname, parties to the CARIFORUM -UK EPA that had not 
yet signed it, was postponed until their signature and application of the Agreement.  
2.3.2.5   Bilateral agreements  
2.42.  Through its membership of CARICOM, Saint  Lucia has b ilateral trade agreements 
with Canada, Colombia, Cuba, Costa  Rica, the Dominican  Republic, and the Bolivarian  Republic  of 
Venezuela.  
2.43.  The CARICOM -Colombia Agreement on Trade, Economic and Technical Cooperation, signed 
in 1994 and renegotiated in 1997 is re ciprocal only for CARICOM MDCs. Saint  Lucia and the other 
OECS -WTO Members , as LDCs within CARICOM , benefit from unilateral preferences, and the scope 
of the Agreement remains limited. The Agreement phased  in tariff reductions on a list of selected 
product s; its Annex  II contains a list of products on which tariffs were eliminated in mid -1999. 
Annex  III of t he Agreement contains a list for possible phased reduction of duties; however, these 
reductions have not been implemented.  
2.44.  The CARICOM Free Trade Area a greement with Costa  Rica entered into force on 1  March  2004. 
The Agreement is reciprocal with respect to CARICOM's MDCs, but grants unilateral preferences for 
Saint Lucia and the other OECS -WTO M embers. The Agreement provides for free trade or preferential  
access for a wide range of products, excluding sensitive goods. Tariffs on 95% of products have 
been phased out. Duty will continue to apply for CARICOM, on meat, dairy products, fruit, and 
vegetables, and a few manufactured goods, such as furniture, some  paints, bottles, and candles.  
2.45.  The CARICOM -Cuba Trade and Economic Agreement , which entered into force in 2006, 
provides for duty -free access for a list of goods agreed by both sides. However, as is the case with 
other CARICOM agreements, the concessions on the CARICOM side are limited to MDCs. Saint  Lucia 
and the other OECS -WTO M embers do not grant preferences to Cuba under this Agreement.  
2.46.  The CARICOM -Dominican  Republic Free Trade Agreement, which entered into force in 1999, 
has grant ed bilateral duty -free access for a number of products since 1  January  2004. Tariff 
concessions under the Agreement are reciprocal between CARICOM MDCs and the 
Dominican  Republic, but Saint  Lucia and the other OECS -WTO Members  benefit from unilateral 
preferences, while exports from the Dominican  Republic to their markets continue to attract duties.  
2.47.  The CARICOM -Venezuela Agreement on Trade and Investment, which entered into force on 
1 January  1993, is a one -way preferential agre ement aimed at promoting CARICOM exports to the 
Bolivarian  Republic  of Venezuela through duty -free access for some products or phased reductions 
in tariffs. Through this Agreement, most CARICOM exports to the Bolivarian  Republic  of Venezuela 
are granted pr eferential or duty -free access. Tariffs were eliminated on 22% of products (mostly 
fresh produce, confectionery, cosmetics, jams and jellies, medicines, wooden furniture, horticultural 
products, spices, processed foods, and toilet preparations), while 67% of products benefit from tariff 
reductions.  
2.3.2.6   Non-reciprocal agreements  
2.48.  Saint Lucia and the other OECS -WTO M embers also benefit from the Caribbean Basin Initiative  
(CBI) , and from Canada's CARIBCAN, both of which are non -reciprocal and unilateral.  
2.49.  Under th e CBI, in effect since 1984 as part of the Caribbean Basin Economic Recovery Act 
(CBERA), all OECS countries are eligible for duty -free access to the US  market subject to rules of 
origin. The CBERA does not have an expiration date. To meet CBI eligibility standards, products 
must contain at least 35% local value added, of which US materials must comprise 15% of the value 
of the finished product. Articles assembled from 100% US  components, with certain exceptions, are 
also given duty -free treatment.  
2.50.  Preferen ces to the Caribbean region were expanded in 2000 by the United  States -Caribbean 
Basin Trade Partnership Act (CBTPA), which, for a specified period, accorded the same preferential 
tariff and quota treatment granted to certain textile and apparel articles i mported into the WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  United  States  from NAFTA countries, subject to conditions. The CBTPA currently expires on 
30 September  2030; in September  2020, the U.S. Congress voted to extended it for another 
10 years. Saint  Lucia is one of eight Caribbean countries, a nd the only one in the OECS that is a 
beneficiary of the CBTPA.  
2.51.  Under CARIBCAN, implemented in 1986, exports originating in the OECS and other CARICOM 
countries are granted duty -free treatment by Canada: the eligible products exclude textiles, clothing, 
footwear, luggage and other leather goods, lubricating oils, and methanol. To qualify for duty -free 
access, 60% of the ex -factory price of eligible products must originate in a beneficiary country or in 
Canada. Canada and CARICOM negotiated for seven years, between 2007 and 2014 , a reciprocal 
Canada -CARICOM Trade Agreement to replace the unilateral preferences granted under CARIBCAN . 
However, after seven rounds of negotiations, the parties did not reach an agreement and no further 
negotiations are planned.  
2.52.  Saint Lucia and the other OECS -WTO M embers are also eligible for the Generalized System of 
Preferences (GSP) schemes of Armenia (since 2016), Australia, Japan, Kazakhstan (since 2016), 
New Zealand, Norway, the Russian  Federation, Switzerland, and the United  States  (which is, 
however, awaiting authorization from Congress for its renewal) . 
2.4  Investment regime  
2.53.  During the review period, Saint  Lucia modified and updated its investment legislation to 
reinforce its goal of attracting further investment. In May  2014, t he Government passed the Invest 
Saint Lucia Act, Act No.  14 of 2014, to "preserve and continue the National Development Corporation 
as Invest Saint  Lucia and to facilitate, stimulate and promote investment opportunities for investors 
in Saint  Lucia, to pro mote economic development ".  
2.54.  In accordance with the Act, Invest Saint  Lucia (ISL) has the function to stimulate, facilitate 
and promote investment opportunities for foreign or local investors in Saint  Lucia in the following 
key niche economic sectors: ( i) tourism; ( ii) hotel development; ( iii) manufacturing; ( iv) information 
technology; ( v) infrastructure; ( vi) agri-business; ( vii) entertainment; or ( viii) any other economic 
activity conducive to economic development.  
2.55.  The Act unifies and simpli fies procedures and incentives, by granting the Minister in charge 
of investment, notwithstanding any other law in force in Saint  Lucia, in relation to any key niche 
economic sector mentioned above, the same power and authority, as those of the relevant Mi nister 
to process an application made by an investor for ( i) fiscal incentives under the Fiscal Incentives 
Act, Cap  15.16 and to submit the recommendations to Cabinet; ( ii) trade licences under the Trade 
Licences Act, Cap  13.04 and to grant such licences; ( iii) work permits under the Labour Act, No.  37 
of 2007 and to grant such work permits; ( iv) tourism incentives under the Tourism Incentives Act, 
Cap 15.30 and to submit the recommendations to Cabinet. Applications for any of those benefits can 
now be made through ISL. 
2.56.  Saint Lucia's investment policy is geared at encouraging both foreign and domestic 
investment, particularly in the sectors and industries identified above. To this end, ISL is the 
government body in charge of promoting investment an d offering guidance with respect to 
investment opportunities in the country. The new Act has reinforced ISL's role as a "one -stop shop" 
for the provision of services to both domestic and foreign investors. ISL's focus is to build and 
promote Saint  Lucia's image as a preferred location for investors; actively seek out and generate 
new investments in strategic sectors with high value -added and employment generating potential; 
facilitate domestic and foreign direct investment by functioning as a true one -stop shop for investors; 
and identify major issues and measures geared towards assisting the Government in the 
development of a National Investment Policy.57  
2.57.  The services offered include providing general and sector -specific information; facilitating 
investor site visits and providing customized information packages; matching investors with 
sector -specific opportunities and projects; introducing potential investors to local industry suppliers 
and potential purchasers; partnering with relevant businesses in inve stment -related promotional 
efforts ; identifying sites for business development; facilitating business start -ups; and aftercare 
 
57 Invest Saint  Lucia, About Us . Viewed at: https://investstlucia.com/about -invest -saint-lucia/about -us/. WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  client support. Additionally, ISL currently manages 7 industrial estates, which house 26 factory shells 
in industrial parks. The authorities note that this allows ISL to provide the best rates for leasing 
property and factory spaces thus making business set -up easier.58 ISL also owns real estate for 
tourism, industrial , and agricultural development.  
2.58.  Companies must incorporate and re gister in the Registrar of Companies and Intellectual 
Property (ROCIP). In accordance with the Companies Act of Saint  Lucia, an investor seeking to start 
a business in the country must ( i) obtain approval by the Registrar for the name of the business and 
pay the relevant fees; ( ii) prepare the incorporation documents (Articles of Incorporation, Notice of 
Directors, Notice of Address of Registered Office); and (iii) register with the Commercial Registry. 
Apart from registering in the Registrar of Companies, foreign companies must register with the 
Inland Revenue Department and obtain a Tax payer Identification Number (TIN). The registration 
form must be accompanied by a certificate of incorporation with a list of employees, their National 
Insurance numbers , and dates of employment with the company. A foreign individual or company, 
where at least one person is employed either part -time or full -time, must also register with the 
National Insurance Corporation (NIC) within seven days of starting the business. Every  employer 
and associated employees must be registered with the NIC. Contributions to the NIC total 10% of 
wages up to a maximum of USD  1,111.11 per year, half of which must be paid by the employee and 
the other half by the employer. In the event of absence  from work due to illness, maternity , and/or 
accident, the NIC pays 65% of the employee's wages for three months.  
2.59.  Foreign investment projects require prior government approval. Non -CARICOM companies 
intending to conduct business in Saint  Lucia with an owne rship stake greater than 49% are required 
to obtain a Trade License from the Ministry of Commerce, Manufacturing, Business Development, 
Cooperatives and Consumer Affairs , or from ISL. This application is considered by the Trade License 
Advisory Board, whic h makes a recommendation to the Minister, who then grants the final approval. 
According to the authorities, the application takes approximately 21  working days from date of 
submission to process.59 The licen ce is issued annually and expires on 31  December of the year in 
which it is granted; it is renewable. Non -CARICOM nationals are also required to obtain a trade 
licence  in order  to conduct business in Saint  Lucia. The annual licence fee is XCD  1,000 (USD  370.37) 
or half that amount where company average s tock capital does not exceed XCD  10,000 
(USD  3,703.70).  
2.60.  Investment proposals are reviewed by ISL taking into account national interest and economic 
benefit considerations. The investment regime does not stipulate any minimum investment 
thresholds or nation al security reviews. There is no general limit on the amount of foreign ownership 
or control in the establishment of a business. Although, in principle, some 21 areas of investment 
activity, including importation for the purposes of trading, remain reserved for nationals of 
Saint Lucia, the authorities have noted that this restriction is not always applied, for instance in the 
case of large investments or when local investors have no business interest or lack the appropriate 
technology. Foreign natio nals receive national treatment with regards to legal protection.  
2.61.  Saint Lucia has legislation that allows for the development of specific areas. The Special 
Development Areas Act, aimed at promoting balanced spatial and economic development, provides 
incen tives to approved investors/developers for the establishment of certain types of businesses in 
specially designated areas that are endowed with the necessary infrastructure and amenities for 
business development. The special development areas are Vieux  Fort, Anse La Raye, Soufriere, 
Canaries, Micoud, Cul de Sac Valley , and Choc Estate. Businesses that qualify for the incentives 
include conference centres; residential complexes; commercial or industrial buildings, including 
office complexes; other facilities  directed towards the improvement or expansion of services to the 
tourism sector; water -based activities; tourism projects highlighting the heritage and natural 
environment of Saint  Lucia; arts and cultural investments; agricultural -based activities; and 
fisheries -based activities  
2.62.  Companies located in the Saint  Lucia Free zone, an enclosed area treated for Customs 
purposes as outside the Customs territory of the island, may enjoy benefits. These include holding 
without payment of customs duties goods of fore ign origin pending eventual transhipment, 
re-exportation and, in some cases, importation into the local market. The Saint  Lucia Freezone is 
located in Vieux Fort within 200 metres of the Hewanorra International Airport and very close to the 
 
58 ISL (2019), Doing Business Guide . Viewed at: https://www.investstlucia.com/p/doing -business . 
59 ISL (2019), Doing Business Guide . Viewed at: https://www.investstlucia.com/p/doing -business . WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  container handl ing Vieux Fort Sea Port. Additionally, in accordance with the Free Zone Act No.  10 of 
1999, the Government may designate any geographical area to be a free zone and grant a free zone 
licence to an investor to be a free zone developer. The free zone develop er (i.e. ISL) may lease or 
sell land to private parties that have been issued a licence by the Freezone Management Authority 
to operate within the free zone, conducting trade or business in manufacturing, or commercial, 
office, warehousing, professional , and other activities.60 
2.63.  All non -national individuals or companies with more than 50% non -CARICOM ownership 
participation are required to obtain an Alien Landholding License (ALHL) in order to purchase 
property in Saint  Lucia or lease it for a period of two years or more. The licen ce is obtained from the 
Ministry responsible for physical planning. Upon approval, the landholding licence is forwarded to 
the Attorney General for signature and must be registered in the Land Registry by a lawyer entitled 
to practi ce in Saint  Lucia. The ALHL is granted for a specific property; it is permanent and does not 
require renewal. Attorney fees are some 3% to 5% of the cost of the property; there is also a 
registration fee and an application fee , which vary based on the quan tity of land being purchased. 
In the case of land acquisition, the licence fee ranges from XCD  5,000 for plots of less than 1 acre 
to XCD  50,000 for plots larger than 100  acres; the fee for a licence to lease land is 2% of the 
aggregate rental payable for the duration of the lease. Foreigners selling land are subject to a 10% 
stamp duty on the value of the property, except for CARICOM nationals who pay 0% on the first 
XCD 50,000; 2.5% on the next XCD  25,000; 3.5% on the next XCD  75,000; and 5% on the any 
remaining balance.  
2.64.  Foreign investors in Saint  Lucia can repatriate all profits and dividends and import capital. 
Compensation is paid in case of expropriation in the public interest, although there have been no 
cases in recent years. Under the Foreign Natio nal and Commonwealth Citizens (Employment) 
Regulation, anyone outside of the OECS wishing to conduct business or be gainfully employed in 
Saint Lucia must apply for a work permit from the Labour Department, which is currently under the 
auspices of the Mini stry of Education, Innovation, Gender Relations and Sustainable Development. 
A fee of XCD  400 (USD  148.15) is payable for short -term work permits (up to one month validity), 
regardless of the applicant's nationality. For a one -year permit, an application f ee of XCD  100 
(USD  37.04) must be paid and a fee of XCD  2,000 (USD  740.07) for CARICOM nationals and 
XCD 7,500 (USD  2,777.78) for all other nationalities. All work permits are renewable, and the 
procedure must be repeated every year. CARICOM nationals are eligible to work in 10 approved 
professional categories without the need to obtain a work permit. To this end, they must obtain a 
skills certificate and pay a one -time fee of XCD  200; skills certificates issued by other CARICOM 
countries are not automatica lly recognized . 
2.65.  Apart from the free -zone regime and the Special Development Areas Act, investment 
incentives are offered through tax concessions (Section  3). The main legislation in this respect 
includes the Fiscal Incentives Act No.  15 of 1974, the Free Z ones Act, the Income Tax Act, the 
National Development Corporation Act, the Development Incentives Act, the Trade License Act, the 
Aliens (Licensing ) Act, the Tourism Incentives Act, and the Tourism Stimulus and  Investment Act.  
2.66.  There were important changes with respect to the legislation regulating offshore companies 
during the review period, whereby these companies are no longer exempted from paying income 
tax at regular rates for their activities in Saint  Lucia. As reported in previous Reviews, the 
International Business Companies Act of 1999 regulates the activities of offshore companies known 
as International Business Companies (IBCs). In accordance with the Act, an IBC may not carry  on 
business with residents in Saint  Lucia, nor own an interest in real property situated in Saint  Lucia, 
otherwise than by holding a lease of property for the purpose s of its operations. IBCs may not 
conduct banking, trust, insurance , or reinsurance business without a specific licence or provide a 
registered office for companies. No audit is required unless the IBC is a licen sed entity. An IBC may 
hold shares, debt obligations , or other securities in companies incorporated in Saint  Lucia, and 
residents of Saint  Lucia may hold its shares. There is no  fixed minimum authorized capital 
requirement nor is there a maximum limit on the amount of authorized capital. The 1999 IBC Act 
provides for confidentiality of shareholders, directors , and officers; only the identit ies of the 
registered agent and the regi stered office are known, and the Articles of Memorandum and 
Association become public records. Until 2019, an IBC could elect to be exempted from paying 
income tax or to be liable to income tax on the chargeable income of the company at the rate of 
 
60 ISL (2019), Doing Business Gu ide. Viewed at: https://www.investstlucia.com/p/doing -business . WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  1%.61 Under the 1999 Act, an IBC is not subject to stamp duties, withholding tax , or capital gains 
tax. Income Tax concessions are available for qualified persons working for the IBC in Saint  Lucia.  
2.67.  An IBC can be used for numerous purposes such as for general com mercial trading; financial 
management; holding investment securities offshore; managing ship ownership or real estate 
ownership; managing share ownership in other companies; and leasing of assets. They are 
precluded, however, from providing banking or insu rance service. Their business must not be carried 
out with persons resident in Saint  Lucia. IBCs must operate through a registered local agent and 
may take the form of holding companies; personal investment companies; import/export companies; 
professional services companies; intellectual property holding companies (IPRs are sold to the 
offshore company, which will in turn license onshore companies to distribute the licen ces and receive 
the royalties from the onshore companies directly); and finance companie s. 
2.68.  An IBC may issue different kinds of shares or fractions thereof, in various classes. An IBC can 
purchase, redeem , or otherwise acquire and hold its own shares; the company is obliged to fulfil 
some obligations with respect to keeping records.62 An exist ing company, whether incorporated in a 
local or a foreign jurisdiction may continue as an IBC or may merge with other companies, provided 
the resulting company is an IBC. The Board of Directors is not obliged to hold directors meetings 
with any specified f requency; meetings do not require physical presence in Saint  Lucia.  
2.69.  In 2018, and partly as a result of OECD recommendations with regard to harmful taxation, 
Saint Lucia introduced legislation to abolish some of the privileges granted to IBCs. As a result o f 
the enactment of the International Business Companies (Amendment) Act No.  13 of 2018, the 
following changes to the regime were introduced: ( i) IBCs incorporated after 1  December  2018 are 
deemed as resident under the Income Tax Act and required to file an nual tax returns on their income 
accrued in Saint  Lucia; ( ii) IBCs incorporated after 1  December  2018 can no longer elect to be 
exempt from tax or to pay tax at 1%; ( iii) IBCs incorporated after 1  December  2018 are not 
restricted from doing business with r esidents and may own immovable property; ( iv) IBCs 
incorporated before 1  December  2018 are provided a temporary "grandfather" clause and to 
maintain the previous regime until 30  June 2021; (v) IBCs are now subject to the Aliens (Licensing) 
Act, and after 3 0 June 2021 all IBCs incorporated prior to 1  December  2018 with majority foreign 
shareholders or directors and that hold majority shares in companies owning immovable property in 
Saint Lucia must obtain a licen ce or exemption under the Alien Landholding (Licensing) Act .63 
2.70.  In parallel, an amendment to the Income Tax Act Cap 15.02 through the Income Tax Act 
(Amendment) Act No.  12 of 2018 was introduced that provided that IBCs incorporated before 
1 December  2018 that chose to maintain the previou s tax regime until 30  June 2021 do not benefit 
from a tax exemption on their worldwide income ("income deemed to have accrued from a source 
outside Saint  Lucia"), that is, are not subject to the territorial taxation regime that is applied to 
companies with  a residence in Saint  Lucia. The Income Tax Amendment (2) Act No.  16 of 2019 
further amended the Income Tax Act Cap 15.02 by providing a definition of "income deemed to have 
accrued from a source outside Saint  Lucia". The International Business Companies A mendment (2) 
Act No.  17 of 2019 sought to offer a possibility for a grandfathered company to change its status, 
and opt to no longer be a grandfathered company, and thus be deemed as a resident and taxed on 
its domestically generated income.64 
 
61 IBCs would elect to pay the 1% tax election if they were expecting to utilize the CARICOM Dou ble Tax 
Agreement, as once tax is paid in Saint  Lucia or any other member jurisdiction, then transactions and 
payments to any other CARICOM member country are made tax -free. See Council of the European  Union 
(2019), Saint Lucia's International Business Com panies – IBC Regime (LC001) ‒ Final Description and 
Assessment . Viewed at: https://data.consilium.europa.eu/doc/document/ST -7525-2019-INIT/en/pdf . 
62 An IBC must keep a share register ; minutes of all directors, members , and committee meetings ; 
copies of all resolutions ; a register of directors an d officers ; and such accounts and records as the directors feel 
necessary to reflect the financial position of the company. These documents are required to be kept at the 
company's registered office, which must be situated in Saint  Lucia. It is also necess ary that there is an imprint 
of the company seal kept at the company's registered office. Financial and Corporate Services Ltd, 
International Business Companies (IBCs) . Viewed at: https://www.stluciafinance.com/services/international -
business -companies -at-st-lucia-finance.html#types -of-ibcs. 
63 The Alien Landholding (Licensing) Act, No.  1 of 202 0 and the Alien Landholding (Licensing) 
Regulations SI No . 70 of 2020 are currently in force. Alien licensing applications are now processed by the 
Citizenship by Investment Unit. Viewed at: www.cipsaintlucia.com . 
64 Former Prime Minister Allen Chastanet noted that the amendment seeks to comply with the OECD's 
recommendations regarding harmful taxation. Mr Chastanet noted that the Act introduces a territorial tax WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  2.71.  The legal fi gure of International Partnership was eliminated from Saint  Lucia's legislation, as 
the International Partnership (Repeal) Act, 2018 was passed and the International Partnership 
Act, 2006, Cap 12.21 (and its regulations) was repealed from 30  June 2021. 
2.72.  Following the amendments introduced to its legislation, Saint  Lucia was removed on 
15 February  2021 from the European  Union's list of non -cooperative jurisdictions for tax purposes. 
Saint Lucia first appeared in Annex  I (the blacklist) in December  2017 but wa s subsequently placed 
in Annex  II (the grey  list) in March  2018, after committing to address the deficiencies related to 
IBCs and highlighted by the European  Union Code of Conduct Group.  
2.73.  The Alien Landholding (Licensing) Act No.  1 of 2020 and the Alien Lan dholding (Licensing) 
Regulations No.  70 of 2020 provide for an alien to purchase, acquire, lease , and hold land in 
Saint Lucia. A licen ce must be obtained from the Alien Landholding Licensing Department . 
2.74.  An alien shall make an application to the Board for a certificate to be eligible to apply for an 
Alien Landholding License ( ALHL) to purchase, acquire, or lease land , or continue to hold land in 
Saint Lucia. The certificate may be issued for the duration of 1 year or 10 years.  
2.75.  In 2015, Saint Lucia introduced a Citizenship by Investment Programme (CIP), similar to 
those in place in other OECS countries. The programme is regulated by the Citizenship by Investment 
Act No.  14, of 2015 , Cap 1.20,  and the Citizenship by Investment Saint  Lucia Regulations No.  89, of 
2015, with their respective amendments.65 It allows an eligible person to acquire Saint  Lucia 
citizenship pursuant to a successful application and upon the payment of a qualifying investment.66 
The Citizenship by Investment Board, which is responsible for approving applications, is also 
responsible for coordinating the administration and operation of the CIP.67 Applications must be 
made through a licensed authorized agent (licensed by the CIP Board) who acts on behalf of the 
applicant. As of December  2022, there were 15  authorized agents.68 The Act initially created the 
Saint Lucia National Economic Fund to receive the cash donation qualifying investments from the 
CIP; however, this Fund is now  fully managed by the Saint  Lucia National Economic Fund as per Act 
No. 18 of 2019. The Ministry of Finance must decide annually how to use these proceeds and inform 
Parliament accordingly.  
2.76.  Investment options include the Saint  Lucia National Economic Fund;  approved real estate 
projects; approved enterprise projects; non -interest -bearing Government Bonds; and, since 2020 
and for a limited time (until 31  December  2022), the COVID -19 Relief Bond. The main requirements 
for each type of investment are:  
• Saint Lucia National Economic Fund.69 An applicant must invest USD  100,000 in 
applying alone, USD  140,000 if applying with spouse, and USD  150,000 if applying with 
 
structure "by eve ntually merging … IBCs with local companies ". He noted that, the territorial tax structure , 
"which is in essence the source of taxation defined by the CARICOM agreement …, does not charge taxes on 
foreign earned income by those companies. What we are doing is putting a provision in, so that the companies 
who were under the old IBC Act for the two -year period of the grandfathering can continue to benefit from the 
one percent tax". Government of Saint  Lucia, Income Tax Act Amendment , press release, 21  June 2019. 
Viewed at: http://www.govt.lc/news/income -tax-act-amendment . 
65 Citizenship by Investment Amendment Saint  Lucia Regulations SI No.  3 of 2 016; Citizenship by 
Investment Amendment Regulation SI, 2017, No.  1; Citizenship by Investment (Amendment) Act No.  12 of 
2019; Citizenship by Investment (Amendment) Regulations SI No 48 of 2019, Saint  Lucia National Economic 
Fund Act No.  18 of 2019; Citize nship by Investment (Amendment) Act No.  4 of 2020; Citizenship by 
Investment (Amendment) Regulations No.  73 of 2020; and Citizenship by Investment (Amendment) (No.  2) 
Regulations, 2020.  
66 Citizenship by Investment Saint  Lucia, FAQs. Viewed at: https://www.cipsaintlucia.com/faqs . 
67 Citizenship by Investment Act , Cap 1.20, Section  7. 
68 The following agents have been licensed by the CIP: Apex Ltd; Arton  Capital (Saint  Lucia) Ltd; Blue 
Marble Citizens Inc.; Century Capital Inc.; Citizenship & Corporate Services Ltd (CCS); Corporate Solutions 
Ltd; Foster Citizenship Corporation; Global Citizenship Services Ltd; Global Citizens Caribbean Inc.; Henley & 
Partners Saint  Lucia Inc.; McNamara Citizenship Services Inc.; Polaris Citizenship & Investment Consultancy 
Services Ltd; TM Antoine Partners Advisory Inc.; Waren Montgomery trading as Global Footsteps; and Zevio 
Inc. Citizenship by Investment Saint  Lucia, Authorised Agents . Viewed at: 
https://www.cipsaintlucia.com/authorised -agents . 
69 The governing body of the Saint  Lucia National Economic Fund is the Saint  Lucia National Economic 
Fund Board, which manages the monies and business of the Fund. In accordance with the Saint  Lucia National 
Economic Fund Act No.  18 of 2019 the Board consists of no less than five members and  no more than seven WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  spouse and up to two qualifying dependents. An additional investment of USD  15,000 
must be made for each additional dependent of an applicant with spouse and up to two 
qualifying dependents, and of USD  25,000 for each additional qualifying dependent, of 
any age. In the case of persons who are already citizens, an investment of USD  35,000 
must be made for  a non -citizen spouse, and of USD  25,000 for each other qualifying 
dependent;  
• Five-year holding government bond. Applications for citizenship of Saint  Lucia can be 
made through an investment in government bonds. The bonds are non -interest bearing 
and must be registered and remain in the name of the applicant for a five -year holding 
period from the date of first issue. Once an application for Saint  Lucia citizenship has 
been approved, the following minimum investment in government bonds is required: 
USD 500,000 for the applicant applying alone; USD  535,000 for the applicant applying 
with spouse; and USD  550,000 for the applicant applying with spouse and up to two 
other qualifying dependents. An investment of USD  25,000 is required for each 
additional qualifyi ng dependent; and there is a non -refundable administration fee of 
USD 50,000;  
• Purchase of real estate. The minimum amount is USD  300,000 for the applicant. Each 
additional qualifying dependent of any age is required to pay the processing and 
administration  fee of USD  30,000 (applicant applying alone); USD  45,000 (applicant 
applying with spouse); and USD  10,000 for each qualifying dependent 18 years of age 
and older, and USD  5,000 for each qualifying dependent under 18 years of age. In the 
case of an applica nt applying with spouse and more than four qualifying dependents, 
the fees are USD  10,000 per person;  
• Approved enterprise projects. Saint  Lucia's CIP maintains a set of qualifying projects, 
in the following categories: speciality restaurants; cruise ports and marinas; 
agro-processing plants; pharmaceutical products; ports, bridges, roads and highways; 
research institutions and facilities; and offshore universities. Applicants must request 
an evaluation of the project by the CIP Unit for inclusion in CIP's A pproved Projects 
following the guidelines of the Citizenship by Investment Act and the Citizenship by 
Investment Regulations. To be included on the list of approved projects for the CIP, 
projects must comply with government policies, standards , and regulat ions pertaining 
to businesses operating in the sector; they must adhere to monitoring and reporting 
requirements of the Government of Saint  Lucia and the Unit. The requirements are, in 
the case of an individual developer (sole investor), to make a minimum qualifying 
investment of USD  3.5 million, and create a minimum of three permanent jobs. In the 
case of more than one developer (joint venture), the minimum qualifying investment is 
of USD  6 million, with each investor making a minimum contribution of USD  1 million, 
and create a minimum of six permanent jobs. The Enterprise Project should:  
• serve to enhance "Brand Saint  Lucia", while promoting the best attributes of 
the island;  
• support Saint  Lucia's sustainable development objectives, through overall 
wealth creation, social equity , and environmental sustainability;  
• be based on clearly viable commercial, operational , and financial proposals, 
particularly where government incentives and public sector facilitation are 
required;  
• result in sustainable, efficient , and significant job creation;  
 
members to be appointed by Cabinet as follows: ( i) the Director of Finance who is the Chairperson; ( ii) the 
Budget Director; ( iii) the Chief Economist; ( iv) a representative from Invest Saint  Lucia; (v) a representative 
from the Ministr y responsible for commerce; ( vi) a representative from the Attorney General's Chambers; and 
(vii) a representative from the private sector. Cabinet shall appoint one member of the Board to be the Deputy 
Chairperson.  WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  • enhance economic, technological, environmental , and social transformation as 
a way of improving human well -being and the quality of life of Saint  Lucians;  
• not require inequitable public sector involvement and disproportion ate risk 
bearing ; 
• have planning approval in principle and location secured via lease or purchase;  
• be based on partnerships (investment/operational/marketing) that enhance 
the enterprise project's marketability and potential for success;  
• not result in net  transfer of resources from Saint  Lucia nor compromise social 
equity/stability or cause irreversible damage to the natural environment;  
• be realistic, implementable , and sustainable;  
• be transparent and able to withstand full legal, financial, economic , and ethical 
scrutiny;  
• assist in furthering Saint  Lucia's economic and social development goals;  
• have a clearly determined source of funds and not be reliant on speculation;  
• have estimated profitability of the venture that does not require financial 
suppor t from the Government or public sector; and  
• have a full and acceptable project feasibility study as part of the 
application/proposal.  
• In assessing enterprise projects for inclusion on the Approved Projects list, the CIP 
collaborates and may share information as necessary with ISL. The CIP conducts a due 
diligence background check on the developers, and provides an update to them within 
three weeks of receiving the proposal;  
• COVID -19 Relief Bonds. In May  2020, responding to the financial needs created by the 
COVID -19 pandemic, the authorities of Saint  Lucia introduced a new and temporary 
instrument  through which obtaining c itizenship was possible, the COVID -19 Relief Bond. 
This special non -interest -bearing government bond to which no processing fee is 
payable by the applicant bond was introduced through Citizenship by Investment 
(Amendment) Regulations No.  73 of 2020 and has a lower minimum limit than the 
regular bonds. It also allows in case of an investor with a larger family the choice 
between subscribing a bond for a certain amount for a longer number of years or 
subscribing a bond for a higher amount for a shorter period, but in any case not shorter 
than five years. The COVID -19 Relief Bon d must be registered and remain in the name 
of the applicant from the date of first issue. This bond option is available for a limited 
time, initially up to 31  December  2020. However, the Cabinet of Ministers approved the 
extension of the offering of the C OVID -19 Relief until 31  December  2021, and then 
finally until 31  December  2022. On approval of an application the following minimum 
investment is required: (i)  applicant applying alone : USD 250,000 for a bond holding 
period of five years; (ii)  applicant ap plying with one qualifying dependent:  USD 250,000 
for a bond holding period of six years; (iii)  applicant applying with up to four qualifying 
dependents:  USD 250,000 for a bond holding period of seven years; (iv)  applicant 
applying with up to four qualifyi ng dependents:  USD 300,000 for a bond holding period 
of five years; and (v) each additional qualifying dependents:  USD 15,000.  
2.77.  Due diligence fees and background check fees must also be paid, of USD  7,500 for an 
applicant alone, and USD  5,000 for each quali fying dependent over 16 years of age, and 
non-refundable processing fees (except for the COVID -19 bond) of USD  2,000 (applicant alone) and WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  USD 1,000 (for each qualifying dependent). In the case of approved real estate project, the due 
diligence fee is USD  5,000.70 
2.78.  Linked to the launching of the CPI, reforms were introduced to legislation dealing with land 
property. A s stated above, the  Alien Landholding (Licensing) Act No.  1 of 2020 and the Alien 
Landholding (Licensing) Regulations No.  70 of 2020 provide for an alien to purchase, acquire, lease , 
and hold land in Saint  Lucia. Aliens must apply to the CPI Board for a certificate to be eligible to 
apply for an ALHL. The certificate may be issued for the duration of 1 year or 10 years. Aliens with 
a valid certif icate or an attorney -at-law on behalf of an alien with a valid certificate may then make 
an application to the Board for an ALHL to purchase, acquire, lease, or subdivide land , or continue 
to hold land in Saint  Lucia. Aliens in possession of a valid certificate and an ALHL may be granted 
an Alien Investor Entrance Permit (AIEP). An alien may not hold an AIEP without an ALHL or a valid 
licence issued under the former Alien Landholding Act. The AIEP grants the alien the right to enter 
and remain  in Saint  Lucia for the duration of th e valid ALHL . 
2.79.  Saint Lucia has bilateral investment treat ies with the United  Kingdom and with Germany. 
Saint Lucia has concluded tax information exchange agreements (TIEs) with Aruba, Australia, 
Belgium, Canada , Denmark , Faroe Islands, Finland, France, Germany, Greenland, Iceland, Ireland, 
Mexico, Netherlands, Netherlands Antilles, Norway, Portugal, Sweden, the United  Kingdom, and the 
United  States.71  
 
70 As of February  2021, seven firms have been appointed to undertake due diligence in Saint  Lucia for 
the CIP: BDO Consulting; Exiger; Globe Detective Agency Private Ltd; NFC Worldwide Solutions; Refinitive; 
S-RM; and Tianchao Business Investigation Co., Ltd. CIP , Due Diligence Firms . Viewed at: 
https://www.cipsaintlucia.com/due -diligence -firms. 
71 OECD , Saint Lucia. Viewed at: http://www.oecd.o rg/countries/saintlucia/ . WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  3  TRADE POLICIES AND PRACTICES BY MEASURE  
3.1  Measures directly affecting imports  
3.1.1   Customs procedures, valuation, and requirements  
3.1.  Saint Lucia Customs & Excise Department is the entity in charge of implementing customs 
procedures and regulations. The main law regulating customs procedures is the Customs Control 
and Management Act , Cap 15.05.72 Other laws dealing with customs procedures and similar issues 
include the Customs Duties Act , Cap 15.0473; the Customs Service Charge Act , Cap 15.0674; the 
Excise Tax Act , Cap 15.0775; the External Trade Act , Cap 13.1176; the Liquor License Act , Cap 
13.1777; the Tourist Duty Free Shopping Systems Act , Cap 15.3078; the Value Added Tax Act , No. 7 
of 201279; and the Value Added Tax (Amendment) Act.80 
3.2.  In accordance with Saint  Lucia's Customs law , all imported goods except passenger's 
accompanied baggage, and fresh fish (including shellfish) caught by Saint  Lucia fisher s and imported 
by them in their vessel , require a declaration (Entry) to be made by the importer or an authorized 
agent of the impo rter. The declaration must be presented electronically through the Customs 
Department website using the ASYCUDA World system. Access to the system is limited to registered 
authorized users who have been trained to use it. Customs brokers are required to pa y an XCD  5,000 
customs bond.  
3.3.  After the importer makes a declaration electronically, and registers and pays duties where 
applicable, the declaration is submitted for selectivity, to be place d in one of the four existing lanes: 
red, yellow , green, or blue. Declarations placed in the red lane are subject to a full control  that also 
includes a physical examination; the importer or his/her agent must present themselves to Customs 
at the station where the goods are located for examination. Declarations placed in the yellow lane 
require examination of the supporting documents by Customs and also require the presence of the 
importer or her/his agent. Declarations placed in the green lane are cleared immediately without 
further ado; an exit note is prepared for clear ance of the consignment. Declarations placed in the 
blue lane are cleared immediately but are subject to a post -clearance inspection of documents. If 
the goods are granted duty exemptions, th e declaration goes through the C ustoms  officer for 
verification p rior to clearance of the goods.81 The authorities note that the main selectivity criteria 
to place a declaration in one lane or another are the importer's profile, the country of origin, and the 
type of good being imported. The Customs & Excise Department reserves the right to examine 
consignments, even if they have been assigned to the green lane.  
3.4.  The Customs Entry must be accompanied by the following documents: invoice(s); airway bill 
or bill of lading; certificate of origin (where exemption of duty is granted); a value declaration 
(Form  61/62 for items valued above XCD  2,500); and import licen ces/import permits (where 
applicable). Where applicable, the supporting documentation must also include a veterinary or health 
certificate. Commercial goods below the threshold of XCD  600 and goods for personal use valued up 
 
72 Customs (Control and Management) Act. Viewed at: http://www.customs .gov.lc/legislation/customs -
core-legislation/customs -control -and-management -act-cap.15.05.pdf . 
73 Customs Duties Act. Viewed at: http://www.customs.gov.lc/legislation/customs -core-
legislation/customs -duties -act-chap-15.04.pdf . 
74 Customs (Service Charge) Act. Viewed at: http://www.customs.gov.lc/legislation/customs -core-
legislation/customs -service -charge -act-cap.15.06.pdf . 
75 Excise Tax Act. Viewed at: http://www.customs.gov.lc/legislation/customs -core-legislation/excise -
tax-act-cap.15.07.pdf . 
76 External Trade Act. Viewed at: http://www.customs.gov.lc/legislation/customs -core-
legislation/external -trade -act-cap.13.11.pdf . 
77 Liquor Licenc e Act. Viewed at: http://www.customs.gov.lc/legislation/customs -core-legislation/liquor -
licence -act-cap.13.17.pdf . 
78 Tourist (Duty -Free Shopping System) Act. Viewed at: http://www.customs.gov.lc/legislation/customs -
core-legislation/touri st-duty-dree-shopping -system -act-cap.15.31.pdf . 
79 Value Added Tax Act. Viewed at: http://www.customs.gov.lc/legislation/custo ms-core-legislation/vat -
act-7-2012.pdf . 
80 Value Added Tax (Amendment) Act. Viewed at: http://www.customs.gov.lc/le gislation/customs -core-
legislation/vat -act-amendment -10-2012.pdf . 
81 Customs & Excise Department Saint  Lucia. Viewed at: http://www.customs.gov.lc/index.php . WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  to XCD  2,500 may be declared with a simplified customs declaration. There are no mechanisms for 
pre-arrival processing of import -related documents or for advance rulings.  
3.5.  The use of customs brokers continues to be optional in Sai nt Lucia. Although legislation 
governing the licensing and operations of customs brokers has been passed, it has not been 
enforced, as the Customs Brokers and Customs Clerks Commission stipulated in the legislation is 
yet to be operationalized.82 The legal ly prescribed fees and charges for a customs broker's regular 
services, some of which are expressed as a percentage of the customs value, also await proper 
enforcement. In the absence of enforcement, customs brokers may compete freely for clients, 
creating  a situation of uncertainty with respect to costs. The authorities have identified this as an 
issue that needs to be dealt with in its Trade Facilitation Strategy (see below). As of December  2022, 
there were 4 5 customs brokers registered with Customs.83 
3.6.  Saint Lucia adopted in 2014  an Authorized Economic Operator (AEO) programme, in 
accordance with relevant WCO guidelines. The programm e is geared towards promoting the 
movement of goods through secure regional and international trade supply lines by adopting more 
risk management systems to detect high -risk consignments.84 The authorities state that the 
programme is currently on hold. Saint Lucia committed under the Agreement on Trade Facilitation 
(TFA) to implement it by 29  December  2023.  
3.7.  Customs duties, the Customs Service Charge  (CSC) , excise duties (if applicable) , and the VAT 
for imports must be paid when deemed to come into Saint  Lucia's customs boundaries , prior to 
Customs clearance. The clearance of goods under the general bond for delivery of goods prior to the 
payment of duty (C46 Bond)  is open to all imports, except for vehicles and items sent to bonded 
warehouses .  
3.8.  The 2020 World Bank Doing Business  survey  estimates the average time for customs clearance 
and technical control for imports at 27 hours.85 The average time for border compliance is 14 hours, 
and the average cost to import is USD  842 (border compliance) and USD  98 (documentary 
compliance).86 In all of these indicators, Saint  Lucia fares better than the average for Latin America 
and the Caribbean. More recent estimates by the Customs Department point to a timeframe of 
22 hours for customs clearance.  
3.9.  As noted above, Saint  Lucia accepted the  Protocol concerning the Agreement on Trade 
Facilitation on 8  December  2015. On 30  June 2015, Saint Lucia submitted its Notification of 
Category  A Commitments under the TFA.87 By February  2021, Saint  Lucia had accepted all 12 
Category A measures, accounting for 49.2% of all measures. In September  2018, Saint  Lucia 
submitted its Categor y B and C commitments.88 Saint Lucia has requested technical assistance with 
 
82 Customs Brokers and Customs Clerks Act No.  3 of 2001 and SI No.  4/2006 (Customs Brokers and 
Customs Clerks Regulations) of 23  January  2006.  
83 Customs & Excise Department , Customs Brokers Directory . Viewed at: 
http://www.customs.gov.lc/customs -brokers -directory.php . 
84 Customs & Excise Department , Notice No.  3 of 2014. Viewed at: 
http://www.customs.gov.lc/notices/notice -2014-03.pdf . 
85 World Bank , Doing Business 2020: S aint Lucia. Viewed at: 
https://openknowledge.worldbank.org/bitstream/handle/10986/32886/Doing -Business -2020-Comparing -
Business -Regulation -in-190-Economies -Economy -Profile -of-St-Lucia.pdf?sequence=1 . 
86 Costs involved in documentary compliance include those linked to obtaining, preparing , and 
submitting documents (i) during transport, clearance, inspections , and port or border handling in the origin 
economy; and (ii) required by the destination economy and any transit economies. Costs involved in border 
compliance include those linked to: ( i) customs clearance and inspections; ( ii) inspections by other agenci es (if 
applied to more than 20% of shipments); and (iii) handling and inspections that take place at the economy's 
port or border. World Bank, Doing Business 2020: Saint Lucia. Viewed at: 
https://openknowledge.worldbank.org/bitstream/handle/10986/32886/Doing -Business -2020-Comparing -
Business -Regulation -in-190-Economies -Economy -Profile -of-St-Lucia.pdf?sequence=1 . 
87 Detention; Penalty Disciplines; Separation of Release from Final Determination of Customs Duties, 
Taxes, Fees and Charges; Expedited Shipments; Movement of Goods Intended for Im port under Customs 
Control; Use of International Standards; Preshipment Inspection; Use of Customs Brokers; Common Border 
Procedures and Uniform Documentation Requirements; Temporary Admission of Goods and Inward and 
Outward Processing Freedom of Transit; and Customs Cooperation. WTO document WT/PCTF/N/LCA/1, 
16 September  2015.  
88 Notification of Category Commitments under the Agreement on Trade Facilitation. WTO document 
G/TFA/N/LCA/1, 4  September  2018.  WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  respect to 10  measures89, coinciding to a large extent with those identified in the National Export  
Strategy (NES) 2020-2024 (see below).  
3.10.  As part of Saint  Lucia's N ES, a Trade Faci litation Strategy (TFS) was designed to simplify 
border processes and address selected trade constraints. The Strategy aims to deal with a number 
of constraints that contribute to inefficiencies. With respect to infrastructure and logistics, it intends 
to address the issues of an inadequate road network and poor road conditions; unreliable Internet 
connections; limited port capacity and ageing port infrastructure and unreliable equipment such as 
cranes; the lack of cold storage facilities at ports or airpor ts; and the lack of an accredited laboratory. 
Some of the actions the TFS proposes to undertake include ( i) improvement in the transport and 
communications infrastructure to reduce costs  and minimize delays and disruptions in border 
processes; ( ii) strengt hening the port infrastructure and logistics by increasing human resources and 
technological port capacity and opening hours, improvement , and modernization of the port 
infrastructure and better scheduling the flow of regional shipping; and ( iii) seeking to obtain 
international accreditation of the local quality testing laboratory to reduce costs and time taken to 
obtain certification overseas.90 
3.11.  As regards border and customs procedures, some of the challenges to be addressed as 
identified by the N ES inclu de (i) still most processes at Customs and Saint Lucia Air and Sea Ports 
Authority ( SLASPA ) are paper -based; ( ii) various duplications and inefficiencies in Customs and 
border control agencies; ( iii) absence of a single  window for border procedures and geo graphically 
spread out government offices; ( iv) uncertainty about the enforcement approach on customs 
regulations; ( v) an unregulated customs brokerage industry and weak standards; ( vi) outdated and 
costly labour practices at ports; and ( vii) limited coord ination between industry participants and 
between Customs, public agencies, and the private sector.91 The TFS aims at expediting the process 
of further streamlining and automating customs and other border processes, seeking to ( i) further 
enhance the effic iency of border processes by increasing the pace of automation,  and eliminate 
duplicative and inefficient processes and co -location of border agencies until a single  window is 
implemented; and ( ii) increas e awareness and comprehension of customs regulation s through 
improved dissemination.  
3.12.  The TFS also aims at improving working practices and coordination among trade participants 
to improve competitiveness, by (i) strengthening capacity and work practices by introducing a 
licensing regime for customs brokers and updating labour practices at ports; and (ii) improving 
coordination and collaboration between trade facilitation participants through the establishment of 
an exporter's association and a forum to raise and address operational issues between Customs and  
other stakeholders.  The authorities indicate that some 52% of the actions identified by the TFS had 
been implemented by December  2022. 
3.13.  Saint Lucia has not submitted any notifications on customs valuation to the WTO.92 Customs 
valuation principles are contained in Schedule 2 attached to the Customs (Management and Control) 
Act, Cap 15.05 of the Revised Laws of Saint  Lucia. In accordance with the Act, the primary method 
of valuation is the transaction value of the import ed goods, provided that (i)  there must be evidence 
of a sale, which may be in the form of supplier commercial invoices, sale contracts, purchase orders , 
etc.; commercial invoices should be in the legally specified format; (ii)  there must be no restrictions  
on the use of the goods by the buyer; (iii)  the sale or price is not subject to some conditions or 
considerations for which a value cannot be determined with respect to the goods being valued; (iv)  it 
must be shown that the transaction value has not been affected by any relationship between the 
importer and supplier; and (v)  no part of the proceeds in case of resale by the buyer accrue to the 
seller. The authorities indicate that imports of used cars are examined by Customs' Valuation Unit 
to determine the ir import value.  
3.14.  Customs duties are determined on the transaction value plus the cost of shipping (freight) 
and any insurance premium paid or payable on the goods in question. However, imports are not 
 
89 Enquiry Points; Advance Rulings; Notifications for Enhanced Controls or Inspections; General 
Disciplines on Fees and Charges; Specific Disciplines on Fees and Charges; Risk Management; Average Release 
Times; Perishable Goods; Acceptance of Copies; and Single Window. WTO Trade Facilitation Database. Viewed 
at: https://tfadatabase.org/members/saint -lucia/category -c-analysis . 
90 Government of Saint  Lucia Saint Lucia, National Trade Strategy 2020 -2024. 
91 Government of Saint  Lucia Saint Lucia, National Trade Strategy  2020-2024. 
92 WTO document G/VAL/W/232/Rev.1 6, 24 October  2022. WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  required to have insurance coverage. The value upon whi ch duties are assessed must also include 
charges such as commissions, assists (materials supplied by the importer), packing costs, proceeds 
of resale accruing to the seller, royalties , and licen ce fees, etc. Saint  Lucia does not use minimum 
or reference pr ices for customs valuation purposes.  
3.15.  The authorities estimate that the transaction method is used for some 90% of imports. If it 
is not possible to determine the transaction value of an import, then Customs may make use of the 
alternative methods, followi ng the hierarchy set out in the WTO  Customs Valuation Agreement. In 
this case, the following alternative methods will be used for determining the customs value: 
(i) identical or similar goods value: the transaction value of identical or similar goods sold for export 
to Saint  Lucia; (ii) deductive value: the sale price of the goods in Saint  Lucia, adjusted for costs 
incurred after shipment, ( iii) computed value – the value based on cost of production, general 
expenses , and profits in the country of origin re lating to the imported goods; and ( iv) residual 
valuation: whereby the value is determined by Customs, based on a flexible interpretation of all the 
previous methods.  
3.16.  Customs may verify and, if necessary, adjust the customs value of imports within one year  of 
entry into Saint  Lucia. Import duties are assessed on the transaction value  and must pay a deposit , 
pending the result of the investigation. A false declaration of value is an offense and when detected 
may result in severe penalties and delayed clearan ce from Customs. According to Customs, some 
goods that are commonly undervalued are vehicles; clothing; tyres; and electronics.93 In particular, 
second -hand motor vehicles undergo a special valuation check prior to release, due to frequent 
under -reporting.  Valuation disputes may be heard by the Comptroller of Customs or by Customs 
Appeal Commissioners; matters involving a question of law or a question of law and fact may be 
appealed to the High Court and, subsequently, the Court of Appeal. The assessed rate  of duty must 
be paid prior to disputing the assessment.  
3.1.2   Rules of origin  
3.17.  Saint Lucia has not submitted to the WTO any notifications on rules of origin.94 In the process 
of preparation for the present Review, the authorities confirmed that no rules of origin have been 
established for non -preferential purposes, as stated in the previous Review. For preferences granted , 
Saint Lucia applies CARICOM preferentia l rules of origin  (Common Report), although it may invoke 
safeguard provisions for imports from the more developed CARICOM countries. It is not required 
that merchandise is shipped directly from another CARICOM member country for conferring 
originating sta tus to imports, provided that the goods remain under customs control and do not 
enter the commerce of the transit country. Imports from CARICOM must carry a certificate of origin 
from the respective authority in the other CARICOM country. The Department of  Customs issues 
certificates of origin for goods exported from Saint  Lucia under reciprocal and non -reciprocal 
preferential regimes; the certificates are free of charge. Saint  Lucia also applies preferential rules of 
origin in the context of the EPA s with the European  Union  and the United  Kingdom . 
3.1.3   Tariffs  
3.1.3.1   Tariff structure  
3.18.  As for all OECS -WTO Members and considering the high imported component of consumption 
and investment expenditure, Saint  Lucia's government finances rely heavily on taxes on 
international trade. These taxes accounted for roughly almost half of tax revenue throughout the 
review period (Table  3.1). Their participation in total tax revenue actually increased during the 
review period, from 45. 8% in 201 4 to 50.3% in 20 21. Import duties remain a major source of 
government revenue. In 20 21, they represented some 1 2.7% of total ta x revenue, compared to 
11.8% in 2014 . The CSC represented some 8.7% of total tax revenue in 20 21, up from  7.0% in 
2014. Overall customs  duties and charges represented 21.4% of tax revenue in 20 21. The excise 
tax on imports is another important source of re venue, accounting for 9.9% of tax revenue in 20 21, 
up from 7 .6% in 201 4. VAT on imports, on the other hand , represented some 1 6.9% of tax revenue 
 
93 Customs & Excise Department , Customs Valuation . Viewed at: http://www.customs.gov.lc/customs -
valuation.php . 
94 WTO document G/RO/ 96, 3 November  2022. WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  in 2021, down from 17. 3% in 201 4, partly reflecting the reduction in the base rate, from 15% to 
12.5% , and par tly weaker economic activity  (see below).  
Table  3.1 Main taxes on international trade, 201 4-21 
(% of total tax revenue ) 
 2014  2015  2016  2017  2018  2019  2020  2021  
Total tax revenue 
(million  XCD) 860.8  913.4  965.2  983.4  1,037.1  1,064.2  857.1  893.1  
Tax on international trade and 
transactions  45.8 46.0 45.8 47.4 48.2 47.7 49.9 50.3 
Tax on international trade and 
transactions (excluding VAT)  28.5 28.5 28.8 33.2 33.9 33.3 35.1 33.4 
Import duty  11.8 11.4 11.4 12.2 11.9 11.3 11.4 12.7 
CSC 7.0 7.3 7.2 7.6 7.6 7.3 7.9 8.7 
Excise tax (imports)  7.6 8.0 8.4 10.2 10.0 10.7 12.5 9.9 
VAT (net of refunds)  17.3 17.5 17.0 14.2 14.3 14.5 14.8 16.9 
Thruput charges (transaction 
costs)  0.2 0.3 0.4 0.5 0.4 0.4 0.5 0.3 
Travel tax  0.4 0.5 0.5 0.5 0.5 0.4 0.2 0.2 
Security charge  0.1 0.1 0.1 0.1 0.0 0.1 0.1 0.0 
Airport service charge  1.5 0.9 0.9 2.2 3.4 3.1 2.6 1.7 
Fuel surcharge  0.6 1.6 2.1 2.1 2.0 1.9 2.2 2.2 
Passenger facility fee 0.5 0.4 0.3 0.3 0.3 0.3 0.2 0.1 
Source:  Department of Finance . 
3.19.  Saint Lucia applies the CARICOM Common External Tariff (CET) with certain exceptions, which 
must be approved by CARICOM's Council on Trade and Economic Development (Common Report). 
The authorities indicate that there is an ongoing CARICOM revision of the C ET. Under the CET, 
competing capital goods are subject to a 15% tariff, competing intermediate inputs to a tariff of 
20%, and non -competing final goods, general manufactured goods, agri -industry products, and 
garments to customs duties of 25 %-30%, and some agricultural products at rates of 40%. National 
exceptions to the CET are detailed in List A (items in respect of which member States wish to 
encourage national production) , List C (items for which minimum rates have been agreed but may 
be increased up to bound levels) , and List D . Applied tariff rates by each CARICOM member for List  A 
products (e.g.  foodstuffs) are often below the CET, while rates for List C products (e.g.  spirits, beer, 
tobacco, firearms, motor vehicles, some electrical app liances, and jewellery and precious stones), 
which are determined by the different CARICOM member countries, are usually above the CET 
reference rate. Products contained in List C (Table  A3.2) are generally subject to a minimum rate. 
Saint Lucia has chosen  to grant duty -free treatment to a range of imports included in List A (see 
below). List D contains additional items in respect of which suspension of the CET under Article  83 
of the revised Treaty has been granted to Saint  Kitts and Nevis, other OECS member States , and 
Belize. List D has two parts , but only Part II, Products of Tariff Headings ex  30.03 and ex 30.04 
(medicaments) , for which suspension of the CET under Article  83 of the Revised Treaty has been 
granted to Saint  Kitts and Nevis, other OECS member States and Belize, applies to the 
OECS -WTO Members.  
3.1.3.2   MFN applied tariffs  
3.20.  Saint Lucia's 202 2 applied MFN customs tariff is based on the HS12 and comprises 6,555 lines 
at the 11-digit level. The authorities note that Saint  Lucia is scheduled to migrate fr om HS12 to 
HS22 in the second quarter of 2023. Apart from four tariff lines that carry specific rates,  the tariff is 
ad valorem  (Table  3.2). There are no seasonal tariffs or tariff quotas, but 14 tariff lines for poultry 
(8 tariff lines) and pork ( 6 tariff lines) remain subject to domestic purchase requirements of 25% 
and 40% of the imported quantity, regardless of the origin of imports, which is equivalent to placing 
a quantitative restriction (Section  3.1.5).  
Table  3.2 Structure of MFN tariff, 2013 and 2022  
 
2013  2022  
Total number of tariff lines  6,328  6,555  
Non-ad valorem  tariffs (% of all tariff lines)  0.1 0.1 
Non-ad valorem  with no AVEs (% of all tariff lines)  0.0 0.1 
Lines subject to tariff quotas (% of all tariff lines)  0.0 0.0 
Duty-free tariff lines (% of all tariff lines)  39.6 38.8 
Dutiable lines tariff average rate (%)  16.0 17.5 WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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2013  2022  
Simple average tariff (%)  9.7 10.7 
WTO agriculture  17.8 20.1 
WTO non -agriculture (incl. petroleum)  8.0 8.7 
Domestic tariff "peaks" (% of all tariff lines)a 8.4 9.4 
International tariff "peaks" (% of all tariff lines)b 28.5 30.1 
Overall standard deviation  12.0 13.9 
Bound tariff lines (% of all tariff lines)  99.5 99.4 
a Domestic tariff peaks are defined as tariff rates exceeding three times the overall average applied 
rate. 
b International tariff peaks are defined as tariff rates  exceeding 15%.  
Note:  Statistics for 2013 include AVEs estimates, while AVEs  could not be estimated for 2022.  
Source:  WTO Secretariat calculations, based on data provided by the authorities.  
3.21.  The simple average applied MFN tariff in 2022 was 10.7%, 1 percentage point higher than 
the 9.7% observed in 2013 (and 10% in 2006). This ref lects particularly an increase in the average 
rate applied on agricultural products (WTO definition), which rose from 17.8% in 2013 to 20.1% in 
2022, on account, to a large extent , of the higher rates on beverages (see below), which faced an 
average tariff  of 34.1% in 2022, compared to 26.4% in 2013, as well as of the increase in the rates 
applied on  sugars and confectionery, which rose from 19.7% in 2013 to 23.9% in 2022. Average 
rates on import s of animals and products thereof, and on cereal preparations also rose. Although 
less significant than the increase on agricultural  products , there was also an increase in the average 
tariff rate applied on non -agricultural products, which rose from 8% in 2013 to 8.7% in 2022. This 
was mainly on account of the highe r rates on petroleum and on fish products. The average cost of 
importing is increased by the 6% CSC (Section  3.1.3).  
Chart  3.1 Frequency distribution of MFN tariff rates, 2022  
 
a The total number of lines is 6,555.  
Source:  WTO Secretariat calculations, based on data provided by the authorities.  
3.22.  In 2022, some of 38.8% all tariff lines were duty -free (down from 39.6% in 2013) and 11% 
of all lines carry rates of 25% or higher (up from 8.5% in 2013) (Chart  3.1); 2 2.5% of lines were 
subject to a rate of 5%; 3.5% to a rate of 10%; 5.1% to  a rate of  15%; 18.2% to a rate of 20%; 
1.1% to  a rate of  25%; 1.5% to a rate of 30%; 0.4% to a rate of 35%, 7.6% to a rate of 40% 
(mostly agricultural products); 0.3% to a rate of 50%; and 0.4% to a rate of 70%. Additionally, 
23 tariff lines (0.3% of the total) were subject to a 100% rate and 4 lines were subject to specific 
rates.  
(38.8%)
(22.5%)
(3.4%)(5.1%)(18.2%)
(1.1%)(10.9%)
(0.1%)
0102030405060708090100
05001,0001,5002,0002,5003,000
Duty free >0-5 >5-10 >10-15 >15-20 >20-25 >25 Specific dutyNumber of lines (% of total)
Cumulative %Chart 3.1
Frequency distribution of MFN tariff rates, 2020
(Number of tariff linesa) (% )
a   The total number of lines is 6,555.
Source: WTO Secretariat calculations, based on data provided by the authorities.WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  3.23.  Over the review period, there was a certain increase in tariff dispersion, with ad valorem  rates 
ranging from zero to 100%, compared to rates ranging from zero to 70% in 2013; as a result, the 
coefficient of variation rose slightly from 1.2% in 2013 to 1.3 % in 2022 (Table  3.3). As was noted 
in the previous Review, the tariff continues to show a situation of mixed escalation: semi -processed 
products are subject to a considerably lower average applied rate (4.5%) than fully processed 
products (11.7%), whereas  primary products including raw materials attract the highest average 
rate (18.7% in 2022) (Table  3.3).  
3.24.  Considering a sectoral analysis of the tariff, based on the ISIC classification, the average tariff 
rate for agriculture and fisheries was 22.8%  in 202 2, with rates ranging from zero to 70%. More 
than half of agricultural tariff lines (ISIC definition) carry rates greater than 25%. In contrast, the 
average tariff for manufactured goods is 9.8%, but with a wider range, from zero to 100%.  
Table  3.3 Summary analysis of Saint  Lucia's MFN tariff, 2022  
 No. of 
lines  Average 
(%) Range 
(%) Coefficient 
of 
variation 
(CV)  Bound 
tariff 
range  
Total  6,555  10.7 0–100 1.3 50–250 
HS 01 -24 1,371  22.9 0–100 0.9 50–250 
HS 25-97 5,184  7.5 0–70 1.2 50–170 
By WTO category       
WTO agriculture  1,172  20.1 0–100 1.0 50–250 
 – Animals and products thereof  177 16.8 0–40 1.0 100–130 
 – Dairy products  25 5.6 0–20 1.2 100 
 – Fruit, vegetables and plants  327 23.5 0–40 0.7 100–250 
 – Coffee and tea  29 17.4 5–40 0.8 100–130 
 – Cereals and preparations  148 17.7 0–100 1.2 100–160 
 – Oil seeds, fats and oils and their Products  109 16.0 0–40 1.1 50–175 
 – Sugars and confection ery 24 23.9 0–40 0.6 100–130 
 – Beverages, spirits and tobacco  151 34.1 0–100 0.8 100–182 
 – Cotton  6 0.0 0 n.a. 100 
 – Other agricultural products n.e.s.  176 12.4 0–100 1.7 75–182 
WTO non-agriculture (incl. petroleum)  5,383  8.7 0–70 1.3 50–170 
 – WTO non-agriculture (excl. petroleum)  5,351  8.6 0–70 1.3 50–170 
 – - Fish and fishery products  277 29.4 0–40 0.5 50–130 
 – - Minerals and metals  1,112  5.5 0–30 1.5 50–153 
 – - Chemicals and photographic supplies  1,021  6.8 0–50 1.1 50–103.5  
 – - Wood, pulp, paper and furniture  331 8.9 0–25 0.9 50–170 
 – - Textiles  629 5.9 0–30 1.2 50–113 
 – - Clothing  281 19.9 5–20 0.1 50–93 
 – - Leather, rubber, footwear and travel goods  180 9.5 0–25 0.9 50–103 
 – - Non-electric machinery  594 2.9 0–50 2.7 50–100 
 – - Electric machinery  265 7.8 0–30 1.3 50 
 – - Transport equipment  183 8.6 0–35 1.5 50–143 
 – - Non-agriculture articles n.e.s.  478 12.1 0–70 1.1 50–123 
 – Petroleum  32 9.8 0–25 0.8 50–120 
By ISIC sectora      
Agriculture and fisheries  514 22.7 0–70 0.8 50–250 
Mining  106 4.8 0–30 1.5 50–97 
Manufacturing  5,934  9.8 0–100 1.3 50–182 
By HS section       
 01 Live animals & prod.  451 23.7 0–40 0.8 100–130 
 02 Vegetable products  437 20.4 0–100 0.9 100–250 
 03 Fats & oils  54 26.0 0–40 0.7 50–175 
 04 Prepared food , etc. 429 24.2 0–100 1.0 50–182 
 05 Minerals  195 5.6 0–25 1.1 50–120 
 06 Chemical & prod.  956 6.9 0–50 1.1 50–105 
 07 Plastics & rubber  244 7.4 0–25 1.0 50–103.5  
 08 Hides & skins  80 8.3 0–20 1.1 50–100 
 09 Wood & articles  133 10.6 0–20 0.6 50–87 
 10 Pulp, paper , etc. 167 5.6 0–25 1.4 50–150 
 11 Textile & articles  899 9.8 0–20 0.9 50–100 
 12 Footwear, headgear  59 15.9 0–20 0.4 50–50 
 13 Articles of stone  185 8.9 0–25 0.9 50-153 
 14 Precious stones, etc.  62 15.5 0-30 1.0 50-113 
 15 Base metals & prod.  708 4.4 0-30 1.6 50-93 
 16 Machinery  873 4.4 0-50 2.0 50-100 
 17 Transport equipment  194 8.3 0-35 1.6 50-143 
 18 Precision equipment  226 8.2 0-30 1.2 50-113 
 19 Arms and am munition  22 39.1 0-70 0.7 50-123 WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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   No. of 
lines  Average 
(%) Range 
(%) Coefficient 
of 
variation 
(CV)  Bound 
tariff 
range  
 20 Miscellaneous manuf actures  173 14.5 0-20 0.5 50-170 
 21 Works of art, etc.  8 20.0 20 0.0 50 
By stage of processing       
First stage of processing  942 18.7 0-70 1.0 50-250 
Semi-processed products  1,886  4.5 0-100 1.5 50-130 
Fully processed products  3,727  11.8 0-100 1.2 50-182 
n.a. Not applicable.  
a ISIC (Rev.2) classification, excluding electricity (1 line).  
Source:  WTO Secretariat calculations, based on data provided by the authorities.  
3.25.  As noted above, Saint  Lucia grants duty -free treatment to imports of some agricultural 
products incl uded in List A of the CET. These include a range of bovine, ovine , and swine meat 
products, for which the reference CET is 40% ; some dairy products  and fish (CET 30 %-35%) ; and 
corn (40%). Four tariff lines corresponding to onions, potatoes , and some sugar products are subject 
to specific rates, compared to a reference CET of 40% (Table  A3.1).  
3.26.  During the review period, Saint  Lucia made a few adjustments to its tariff schedule, mostly 
to increase rates above the CET, differentiating rates applied to CARICOM member States. 
Adjustments were made in some cases to both MFN and preferential rates.  
3.27.  In 2015, through SI No. 29, 30  March  2015, also known as the Customs Duties (Amendment 
of Schedule 4) Order, 2015 , Saint Lucia increased the tariff rates on waters, beve rages with added 
sugar, malt; beer; carbon dioxide; and solar heaters from 1  April 2015 to 31  December  2018. The 
increases were introduced through modifications of the tariff schedule done by enhancing the 
number of tariff lines by splitting lines at the 1 0-digit level. The goods affected included waters, 
beer, HS  22.02 Waters, including mineral waters and aerated waters, containing added sugar or 
other sweetening matter or flavoured, and other non -alcoholic beverages, not including fruit or 
vegetable juice s of heading subheading into two  schedules 2202.10.90 and four subheadings. The 
MFN tariff for beer was changed from XCD  2.2/litre to 70% for MDCs and 100% for third countries, 
while it was left unchanged for CARICOM less developed countries ( LDCs). The MFN and CARICOM 
rates for carbon dioxide (2811.21.20 and 2811.21.10) were increased from 20% to 40%, while those 
from CARICOM LDCs (other, 2811.21.29) were lowered to 15%. The MFN rates for water solar 
heaters for domestic use were increased from 20% to 50% (8419.19.12), those from CARICOM 
MDCs (8419.19.11) to 40% , and the rate for CARICOM LDCs (other, 8419.19.19) was left at 20%.  
3.28.  In 2020, through SI No.  82, 2 June 2020, also known as the Customs Duties (Amendment of 
Schedule 4) Order, 2020, Saint  Lucia increased the tariff rates on beverages with added sugar from 
most sources. This was done by splitting HS heading 22.02 Waters, including mineral waters and 
aerated waters, containing added sugar or other sweetening matter or flavoured, and other 
non-alcoholic beverages, not including fruit or vegetable juices , into two schedules 2202.10.90 and 
four subheadings. The new rates were valid as of 27  March  2020. In Schedule 1, the rates for 
HS subheading 2202.10.90.20, Other Waters from CARICOM More Developed Countries, was 
increased to 70% (preferential rate), and HS  2202.10.90.30, Other Waters (Third States) to 100%, 
while HS  2202.10.90.10 Other Waters (Less Developed Countries) was kept at 0%. In Schedule 2 , 
HS 20.09 2202.10.90 Other Waters was assigned a ta riff rate of 20%.  
3.29.  Saint Lucia, like other CARICOM members, may apply conditional duty exemptions to the CET 
on a broad group of products, not defined by tariff heading, which are included in CARICOM's List of 
Conditional Duty Exemptions that contains the g oods that member States  may exempt from duty 
under the CARICOM Common External Tariff when such goods are imported by persons, enterprises , 
or organizations in the circumstances, or for the purposes specified in the List (approved purposes). 
The List of Co nditional Duty Exemptions for industry, agriculture, fisheries, forestry , and mining 
included machinery and equipment  and building materials. CET exemptions for purposes connected 
with tourism include building materials for first installation of approved h otels; equipment and 
appliances for initial equipping of approved hotels and for approved extensions and renovations; 
equipment for use in sports and recreational activities; and motor cars and public transport -type 
passenger motor vehicles including coach es and minibuses for use as approved by the competent 
authority. Exemptions are also possible for shipping (boats and navigation equipment, navigation WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  aids); aircraft (aircraft, component parts, accessories, instruments, grounds and technical 
equipment; fu el and lubricants for approved aircraft services and operations); educational and 
cultural purposes (supplies, equipment, instruments and apparatus, tools, books, etc.; construction 
materials; equipment and supplies for sports); health (equipment and vehic les; drugs, medical, 
surgical and laboratory supplies for approved hospitals and veterinary institutions; materials for the 
construction, furnishing, replacement or extension of approved hospitals and veterinary institutions; 
hearing aids, crutches, manual  and motorized wheelchairs; other goods catering to the needs of the 
mentally or physically handicapped; and ambulances ); government (goods including motor vehicles, 
imported by or for the use of Government, the Head of State or the Prime Minister); milita ry forces; 
diplomatic missions, international organizations and personnel; for the movement of persons; or for 
other approved purposes.  
3.30.  There is also a group of products, defined by HS heading in this case, which are set down in 
in a List of Commodities In eligible for Conditional Duty Exemptions, and include mainly vegetables 
and fruits, sugar, some vegetable oils, some flours, animal feed, some chemicals, paints, some fuels, 
and iron and steel products.95 
3.1.3.3   Tariff bindings  
3.31.  During the Uruguay Round, Saint Lucia, an original Member of the WTO, bound 99.5% of its 
tariff lines. In some cases, only part of a line was bound. Table  3.4 shows the lines and sublines that 
remain unbound.  They all refer to seafood.  
Table  3.4 MFN tariff 2022– Unbound lines and parts of lines (resulting in some lines 
being partially unbound)  
HS code (11 digits)  Subline  Description  
Complete lines:    
03062620000   
(Fresh chilled prawns) Other, cultured  
03062630000   
(Fresh chilled prawns) Other, wild  
03062720000   
(Other shrimp and prawns) Other, cultured  
03062730000   
(Other shrimp and prawns) Other, wild  
03062990000   
(Molluscs) Other  
03071110000   
(Flat oysters) For breeding or rearing  
03071190000   
(Flat oysters) Other  
03072100000   
(Scallops) Live, fresh or chilled  
03073100000   
(Mussels) Live, fresh or chilled  
03074100000   
(Cuttle fish and squid) Live, fresh or chilled  
03075100000   
(Octopus) Live, fresh or chilled  
03077100000   
(Octopus) Live, fresh or chilled  
03078100000   
(Abalone) Live, fresh or chilled  
03079110000   
Conch  
03079121000   
(Conch) For breeding or rearing  
03079129000   
(Conch) Other  
03079990000   
Other, including flours, meals and pellets fit for human consumption  
03081100000   
(Aquatic invertebrates, other than molluscs) Live, fresh or chilled  
03082100000   
(Aquatic invertebrates, other than molluscs) Live, fresh or chilled  
Parts of lines:    
03061100000  02 Rock lobster and other sea crawfish  
03061200000  02 Lobsters (Homarus spp.)  
03061400000  02 Crabs  
03061500000  02 Norway lobsters (Nephrops norvegicus)  
03061600000  02 Cold-water shrimps and prawns (Pandalus spp., Crangon crangon)  
03061700000  02 Other shrimps and prawns  
03061900000  02 Other, including flours, meals and pellets of crustaceans , fit for human 
consumption  
03062400000  02 Crabs  
03062500000  02 Norway lobsters (Nephrops norvegicus)  
03071900000  02 (Molluscs) Other  
03072900000  02 (Molluscs) Other  
03073900000  02 (Molluscs) Other  
03074900000  02 (Molluscs) Other  
03075900000  02 (Molluscs) Other  
03076000000  02 Snails, other than sea snails  
03077900000  02 Other  
03078900000  02 Other  
 
95 CARICOM List of Conditional Duty Exemptions. Viewed at: 
https://skncustoms.com/pdfs/LIST%20OF%20CONDITIONAL%20DUTY%20EXEMPTIONS.pdf . WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  HS code (11 digits)  Subline  Description  
03081900000  02 Other  
03082900000  02 Other  
03083000000  02 Jellyfish (Rhopilema spp.)  
03089000000  02 Other  
Source:  WTO, based on information provided by the authorities . 
3.32.  Most tariffs were bound at ceiling levels. Agricultural products (WTO definition), and fats and 
oils, were  bound at a ceiling level of 100%, with some exceptions above that rate. Most 
non-agricultural products (WTO definition) were bound at a ceiling rate of 50%, again with a number 
of exceptions, at higher levels. As a result of the higher rates of these exce ptions, the average bound 
rate for agricultural products reached 116.9%, against 55.6% for non -agricultural products. As a 
result of the tariff analysis carried out for this Review, it emerged that three lines carried in 2020 
applied MFN rates (70%) that exceeded bound levels (50%). In the case of tariff lines subject to 
specific or compound rates, the computed  ad valorem  equivalents of non -ad valorem  duties were 
estimated to be below the corresponding bound rates.  
3.1.4   Tariff preferences  
3.33.  Saint Lucia gran ts tariff preferences to other countries in the CARICOM and to the members 
of the European  Union through the CARIFORUM -EU EPA.  All imports from CARICOM countries are 
tariff-free, except those covered by Article 164 of the Revised Treaty of Chaguaramas  (RTC) (see 
below); however, they are subject to the CSC (see below). In 2022, imports from the 
European  Union  were granted a preference on some 46.9% of tariff lines. The average tariff for 
imports from the European  Union  was 6.1%, compared to an MFN of 10.7%.  The average 
preferential tariff for agricultural products was 14.4%, compared to an MFN rate of 20.1%, while the 
average tariff for non -agricultural products was 4.4%, well below the 8.7% MFN rate (Table  3.5). 
3.34.  Duty-free access is granted by OECS -WTO M embers to imports from other CARICOM 
countries, provided these imports meet the CARICOM rules of origin criteria and barring the 
exceptions provided by Article 164 of the Treaty of Chaguaramas. Under this Article, COTED may, if 
necessary, as a temporary me asure in order to promote the development of an industry in any of 
the less  developed States, which includes all OECS -WTO M embers, authori ze such States to suspend 
CARICOM origin treatment to any description of imports eligible on grounds of production in one or 
more LDCs. The Article 164 regime was introduced in 2006. There have been three "editions" of the 
Article since then ; the latest came into force on 1  January  2020. This third edition of the Article  164 
regime covers 14 product groups across 39 tarif f lines. These products groups are wheat or meslin 
flour; aerated waters and beverages; malt; beer; stout; prepared complete animal feed; oxygen 
and carbon dioxide; acetylene; candles of paraffin wax; solar water heaters for domestic use; paint 
and varnish es (including enamels and lacquers) based on synthetic polymers or chemically modified 
natural polymers, dispersed or dissolved in an aqueous medium and furniture; and curry powder 
and pasta. The regime provides tariff protection to most of the products on  the list for 10 years and 
for 5 years for two products, curry powder and pasta. Saint  Lucia chose to apply Article  164 
exceptions on 36 tariff lines.  
Table  3.5 Analysis of preferential tariffs (with countries that have negotiated trade 
agreements), 2022  
 Number of 
lines with a 
preference  Share lines 
with 
preference 
(%) Total  Agricultural 
products  Non-agricultural 
products (incl. 
petroleum)  
Average 
(%) Duty - 
free 
lines 
(%) Average 
(%) Duty - 
free 
lines 
(%) Average 
(%) Duty -
free lines 
(%) 
MFN - - 10.7 38.8 20.1 25.8 8.7 41.6 
CARICOM -
EU 3,072  46.9 6.1 63.1 14.4 48.3 4.4 66.4 
Note:  For this analysis, in cases where the preferential tariff is higher than the MFN tariff, the MFN tariff is 
used to calculate the averages.  
Source:  WTO Secretariat calculations, based on data provided by the authorities.  WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  3.1.5   Other charges affecting imports  
3.35.  Like other OECS -WTO Members, Saint  Lucia applies a CSC on all imports, i ncluded goods 
originating from other OECS/CARICOM countries. The legal basis is the Customs (Service Charge) 
Act No.  10 of 1989 and its subsequent amendments.96 The CSC is currently applied at a rate of 6% 
on the c.i.f. value of imports. The rate was incre ased from 5% to 6% by Customs (Service Charge) 
(Amendment of Schedule) Order No.  62 of 29  June 2015.  
3.36.  The Customs (Service Charge) Act stipulates that the Cabinet may by order made by statutory 
instrument vary the rate of service charge; the Cabinet may, al so, upon application by an importer, 
vary the rate of the service charge payable by the importer , if it is satisfied that it is just and 
necessary to do so.  
3.37.  Exemptions to the CSC are regulated through Statutory Instruments. The  exemptions include 
(i) newsp apers, trade catalogues , and advertising matter and patterns and samples of no 
commercial value imported through the Parcel Post ; (ii) articles imported for the use of the Governor 
General; ( iii) all classes of raw materials and packaging materials importe d by local manufacturers, 
certified as such by the Ministry of Commerce for use in the manufacture of goods; ( iv) goods 
imported by the Government for the public use of the State and by a number of public bodies; and 
(v) goods to be used exclusively by Gov ernment -approved airlines, including aircraft and their 
component parts , accessories , and instruments necessary for navigation of aircraft, for agricultural 
purposes or for use in international air services and other air services operating in the West Indi es 
approved by Cabinet; and ground equipment and technical supplies imported for use within the 
limits of an airport in connection with the establishment and maintenance of the previously specified 
services. During the review period , exemptions were also g ranted for the importation of a range of 
building materials97 to farmers for the importation or raw materials and packaging materials98; and 
on a shipment of materials for the construction of a hotel.99 
3.38.  In the Uruguay Round, Saint  Lucia left blank the column "other duties and charges" in its 
schedule, which in practice is equivalent to having entered "zero".100 As was discussed in the context 
of the previous Review, the authorities consider that the CSC falls into the WTO category of other 
duties and cha rges; although they expressed their intent to make best endeavours to eliminate it, 
the rate applied has been actually increased, from 5% to 6%, due to revenue purposes. Resolving 
this discrepancy will probably require action at the CARICOM level, to allow  more flexibility on applied 
rates, so as to either incorporate the CSC as part of the tariff, making sure bound levels are not 
exceeded, or adding it to the VAT, in which case it would stop being in principle discriminatory.  The 
authorities indicate that there may be some reservations about so doing.  
3.39.  Saint Lucia has been applying a VAT on imports and domestic production and services since 
October  2012, when it was introduced to replace five indirect taxes: consumption tax, environmental 
protection levy, mo tor vehicle rental fee, mobile telephone tax, and hotel accommodation tax. VAT 
is levied on the c.i.f. value of imports plus all duties and taxes payable upon importation. The tax 
base for domestically supplied goods and services is the fair market value o f the supply, typically 
reflected in the sale price.  
3.40.  All businesses with annual gross sales turnover reaching the XCD  400,000 threshold must 
obtain a VAT registration from the Inland Revenue Department. VAT is charged at a standard general 
rate of 12.5% on  the supply of services and goods, including imports. A reduced rate of 7% applies 
since 1  December  2020 to accommodation services supplied by a hotel, and a rate of 10% to food 
and beverages supplied by a restaurant, water sports, tours, and entrances to heritage sites.101 
There is also a 0% rate charged on certain goods and services , including live animals (other than 
pets); fresh eggs; uncooked pasta; ventilated boxes for transport of unprocessed agricultural 
products; fuel, water, electricity ; and goods for sale at duty -free shops. Exports are also zero -rated. 
Other goods and services are exempted from the VAT, including certain basic food items, such as 
 
96 Laws of Saint  Lucia Customs (Service Charge) Act Cap  15.06.  
97 Customs (Service Charge) (Amendment of Schedule) Order 2014 , No. 27 (03/03/2014).  
98 Customs (Service Charge) (Amendment of Schedule) Order 2018 , No. 86 (22/10/2018).  
99 Customs (Service Charge) (Amendment of Schedu le) Order 2019 , No. 96 (24/06/2019).  
100 WTO document WT/DS302/R, 26  November  2004.  
101 SI No. 182 of 16  November  2020. Viewed at: 
http://slugovprintery .com/template/files/document_for_sale/laws/4687/SI%20182%20of%202020.pdf . WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  chicken, rice, milk, flour, and bread; agricultural and fishing inputs; domestic residential rental; a nd 
educational, financial, insurance, medical, and local transportation services.102 
3.41.  Excise tax is applied under the Excise Tax Act, Act 29 of 1999 (SI No. 122/1999), in force 
since 1  January  2000. Excise taxes are imposed on the following main categories o f goods 
manufactured or imported into Saint  Lucia: fuel, liquor, beer, tobacco products, explosives, and 
motor vehicles and parts. Under section 20 of the Excise Tax Act , Cap 15.07, the Minister responsible 
for Finance may, by order, amend the rates in the schedule to this Act, including fuel products. 
These excise tax rates, as determined by the Minister of Finance, are published via a Statutory 
Instrument in the Gazette in all instances where there are rate changes for any three -week period.103 
Excise taxes on imported goods are generally  paid before the goods are entered for use within 
Saint Lucia; they are assessed on  the c.i.f. value of the good without including the ta riff or any other 
duties and charges. However,  they can be paid upon sales in the case of  fuel and vehicles based on 
bonded warehouse arrangements . In the case of domestically produced goods, excise taxes are 
applied on the wholesale price.  
3.42.  As at November  2022, goods classifiable under 147 HS tariff headings remained subject to 
excise tax; the main product categories were alcoholic beverages.104 Most excise taxes are specific 
or ad valorem , depending on the good. Beer and alcoholic beverages are generally su bject to specific 
rates (Table  A3.3). Motor vehicles are subject to ad valorem  rates that range from zero to 56%, 
depending on the type of vehicle and the size of the engine. To this, a compound rate must be 
added, with the specific component being linked to the vehicle's age: XCD  1,000 for a new vehicle; 
XCD 4,000 for a used vehicle up to five years old; or XCD  6,000 for a used vehicle over five years 
old.105 This is amount is always paid, even when the ad valorem  rate is zero. A number of products 
(firearm s, and some vehicles , including hybrid and sustainable fuel vehicles ) are currently 
zero-rated.  
3.43.  An important source of revenue, the excise tax on fuel applies when the fuel is imported by a 
wholesaler. The rates applicable to some fuels have been amended f requently, currently every 
three  weeks. Tax rates fluctuate based on imported c.i.f. prices (world oil prices) and on the decision 
regarding domestic retail prices. The t ax is included on the price of fuel paid at the gas pump. The 
tax rate formula is base d on the current price provided by the supplier and regulated price at the 
gas pump. In general terms, excise tax rates on gasoline and diesel have been allowed to move with 
changes in oil price movements. An excise tax of XCD  4 per gallon of gasoline was used as an implicit 
target for policy purposes  by the former administration in the period from 2017 to mid -2021. The 
same applies to LPG , which carries a fluctuating subsidy, considered by the authorities to be a 
negative excise tax rate.  
3.44.  The COVID -19 pandemic placed enormous fiscal pressure on Saint  Lucia, partly due to its 
narrow tax base, dependent to a large extent, as the whole economy, on tourism. The Government's 
revenue collection decline d with contractions in all major economic sectors, whil e expenditure rose 
significantly in response to health care needs. Given these fiscal pressures, the Minister  of Finance 
decided that the excise tax rates on gasoline and diesel would move with changes in oil price 
movements. This would not be automatic bu t somewhat discretionary and based on decisions taken 
per three-week period. This policy decision led to excise tax rates that exceed ed the previously 
targeted XCD  4 per gallon. The excise tax collected in excess of XCD  4 was used for various 
budgetary pur poses including towards the COVID -19 health care response  and road maintenance .  
3.1.6   Import prohibitions, restrictions , and licensing  
3.45.  Saint Lucia maintains a list of prohibited imports, which is contained in Part I of the 
Third Schedule of the Customs (Managem ent and Control) Act , Cap 15.05 of the Revised Laws of 
Saint Lucia. The products listed are not accompanied by a tariff classification because some of them 
are either broader than a single set of items (e.g.  food unfit for human consumption), or are relate d 
to items that are more specific than the descriptions in tariff classifications. Prohibited goods include 
 
102 Value Added Tax Act , No. 7 of 10  July 2012, as amended by Value Added Tax (Amendment) Act , 
No. 10 of 28  September  2012. Viewed at: http://www.vat.gov.lc/resources/legislation/vat_act.php . 
103 Government of Saint  Lucia (2020) , "Fuel Tax and Price Changes", Press Release, 7  April. Viewed at: 
http://www.govt.lc/news/fuel -tax-and-price-changes2 . 
104 Excise Tax (Amendment of Schedule 1) (No.  4), Order No.  55 of 29  July 2013.  
105 Excise Tax (Amendment of Sc hedule 1) (No.  8), Order of 28  September  2012.  WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  counterfeit coins; food unfit for human consumption; prepared opium; shaving brushes from Japan; 
some prophylactics from the Republic  of Korea; some  kinds of knives and pistols; indecent or 
obscene materials; publications associated with black magic; matches containing white or yellow 
phosphorus; and goods that are prohibited by any other enactment of the State. A number of import 
prohibitions on SPS grounds remain in place (Section  3.2.3).  
3.46.  Restricted imports (subject to special permission or non -automatic licensing) are listed in 
Part II of the Third Schedule of the Management and Control) Act (Table  3.6). Non -automatic 
licences are required for the importation of these products regardless of their origin.  
Table  3.6 Import licensing requirements , 2022  
Product  
1. Arms and ammunition  
2. Explosives  
3. Handcuffs  
4. Radio and television transmission equipment  
5. Cannabis sativa  
6. Other drugs and psychotropic substances including controlled drugs  
7. Objects bearing an imitation of coins or banknotes in use  
8. Vehicles with left -hand side steering wheels  
9. Tear gas  
10. Solid rubber  tyres 
11. Spirits, wine and beer unless in glass containers and packed following specific specifications  
12. Tobacco, cigars, cigarettes and cigarillos, unless in whole and complete packages each containing not 
less than 20  lbs net of tobacco  
13. Extracts, essences and other concentrations of tobacco, Tobacco stalks  
14. Goods bearing the Coat of Arms or flag of Saint  Lucia 
15. Goods subject to forfeiture under the Trademarks Act of 2001 or carrying a trademark without 
justification of country of origin or manufacture  
16. Endangered species protected by the CITES  
17. Chain saws  
18. Night scope binoculars  
19. Goods with restricted importation under any other Act or Order  
Source:  Customs (Management and Control) Act , Cap 15.05 of the Revised Law s of Saint  Lucia, Part 2, 
Section  3. 
3.47.  Imports of pesticides, insecticides, fungicides, herbicides, rodenticides , and wood 
preservatives (HS 3808); hydro -fluorocarbons blends (HS 3824.90); ozone and non -ozone -depleting 
substances (HFCs) (HS 2903); and haloge n-free refrigerants (HS 2814) are also restricted.106  
3.48.  Saint Lucia's latest notification of import licensing legislation and replies to the relevant 
questionnaire were submitted to the WTO in 2017.107 In accordance with its 2017 notification, 
Saint Lucia's Import Licensing System is regulated by the External Tr ade Act , Cap 13.11 of the 
Revised Laws of Saint  Lucia, the External Trade (Restricted Imports) (Amendment) Order 2012, and 
by the Customs (Management and Control) Act , Cap  15.05 of the Revised Laws of Saint  Lucia. The 
authorities note that there  has been a  streamlining of the list of items for which an import license is 
required (SI No.  67 of 2019).  
3.49.  The authorities affirm that non -automatic import licensing is used for national security, public 
health, public safety, plant and animal health, morals , develop ment, and financial needs 
considerations. The granting of import licences for poultry (eight tariff lines) and pork (six tariff 
lines) remains subject to domestic purchase requirements of 40% of the imported quantity for 
chicken and 26% for pork, respectively . These requirements are applied regardless of the origin of 
imports. Goods listed in the Order's Second Schedule are subject to non -automatic licences when 
imported from non -CARICOM countries (Table  3.7). 
3.50.  The import licensing system is regulat ed by the External Trade Act , Cap 13.11 of the Revised 
Laws of Saint  Lucia, the External Trade (Restricted Imports) (Amendment) Order 2012, and the 
 
106 Customs & Excise Department , Notice No.  2 of 2014. Viewed at: 
http://www.customs.gov.lc/notices/notice -2014-02.pdf . 
107 WTO document G/LIC/N/3/LCA/7, 3  March  2017. The previous notification was contained in 
WTO documents G/LIC/N/1/LCA/4/Corr.1, 19  September  2013; and G/LIC/N/3/LCA/6, 17 September  2013.  WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  Customs (Management and Control) Act , Cap  15.05 of the Revised Laws of Saint  Lucia. The lists of 
products su bject to import licensing are contained in Schedules 2, 3, and 4 attached to the External 
Trade (Restricted Imports) (Amendment) Order (SI No. 118 of 2012 ); and in Part 2 (Restricted 
Imports) of Schedule 3, attached to the Customs (Management and Control) Act, Cap  15.05 of the 
Revised Laws of Saint  Lucia. The Second Schedule contains the list of goods originating outside of 
the OECS and/or CARICOM  countries ; products originating from the OECS and CARICOM are listed 
on the Third Schedule; and goods originati ng from any country which is not a member of the OECS 
are included in the Fourth Schedule (Table  3.7). The Ministry in charge of commerce administers the 
licensing system in relation to trade in goods (currently the  Ministry of Commerce, Manufacturing, 
Business Development, Cooperatives and Consumer Affairs).  
Table  3.7 Products subject to import licensing under the External Trade (Restricted 
Imports) (Amendments) Order, SI No.  67 of 2019 
Goods  originating outsi de the OECS or CARICOM/ HS subheading (Second Schedule ) 
Live poultry  (01.05)a; meat and edible meat offal (Chapter 2); fresh, frozen or chilled fish (0301.03.04); 
smoked fish ( Ex0305); crustaceans and molluscs fresh, chilled, frozen or salted , etc. (03.06; 03.07); fresh 
milk (04 .01); birds eggs (04.07; 04.08); natural honey (0409.00.00); fresh or chilled potatoes (07.01); 
leeks and other alliaceous vegetables (0703.90.00); cauliflowers and headed broccoli 0704.10.00; 
0704.10.10); cabbages (0704 .90.10); lettuce (07 .05); carrots and turnips (07 .06); cucumbers 07 .07); 
fresh or chilled vegetables (07.08; 07.09); arrowroot, sweet potatoes and other similar roots and tubers 
with high starch, fresh or dried, whole or sliced (07.14); coconuts, cashew nu ts fresh or dried (08.01); 
bananas including plantains, fresh or dried (08.03.00); pineapple, avocadoes, mangoes, guavas, fresh or 
dried (08.04); citrus fruits, fresh or dried (08.05); melons (08.07); coffee (09 .01); pepper, pimento 
(09.04); vanilla (0905. 00.00); cinnamon (0906 .11.00 and 0906.20.00);  cloves (0907.00.00); nutmeg, 
mace (09.08); thyme, saffron, bay leaves, ginger, curry and other spices (09.10); rice (10.06); wheat flour 
(1101.00); edible oil (15.07 -15.15); margarine, imitation lard and other prepared edible fats (15.17); 
sausages and the like of meat, meat offal or animal blood (16.01); other prepared or preserved meat of 
offal (16.02); chicken patties (1602.32.00); other patties (1602.39.00); beef patties (1602.50.90); 
prepared or preserved f ish (burgers, fingers and patties) (Ex16.04)a; crustaceans and molluscs, prepared or 
preserved (16.05); cane and beet sugar and chemical pure sucrose in solid form (17.01); pasta products 
(19.02); cakes (1905.90.90); jams, fruit jellies, marmalades (20.07) ; mango chutney (2008.99.10); fruit 
and vegetable juices, except preparations for infants (20.09); coconut milk and coconut cream (Ex2106); 
prepared baking powder (2102.30.00); tomato ketchup and tomato sauce (2103.20.10); pepper sauce 
(2103.90.10); browni ng, Bar B -Q sauce and mixed seasoning (Ex2103.90.90)a; ice cream (2105.00.10); 
waters, aerated beverages, malt and other non -alcoholic carbonated drinks and orange squash (22.02); 
beer (2203.00.10); cigarettes (2402.20.00); other tobacco products (2402.90. 00); oxygen in cylinder 
(2804.40.00); carbon dioxide in cylinder (2811.21.00); acetylene in cylinder (2901.29.20); soaps (toilet, 
medicated, other) (3401.11.00; 3401.11.10; 3401.11.90); bleaches (liquid and other) (3402.20.40; 
3402.20.50); candles (Ex34.06 .00)a; tyres remould, recapped, rethreaded (Ex40.12)a; wooden mouldings, 
(Ex44.09)a; wooden doors, except micro fibre doors (4418.20.00); mats and matting of vegetable materials 
(Ex4601); baskets and waste paper bins of vegetable plaiting materials (Ex46.0 2)a; toilet paper 
(4818.10.00); cardboard boxes (48.19 .00.00 ); folding cartons (48.1 9.20) ; girls and ladies panties, half -slips 
and nighties (Ex61.08; 62.08)a; brassieres (6212.10.00); building  blocks  and sheets  (6810.11.00); 
galvanized sheets (Ex72.08 -72.12)a; windows and doors (Ex7610.10.00 ); aluminium tanks ( 76.11)a; solar 
water heaters (8419.19.10 ; 8419.19.20); liquid meters (9028.20.00); chairs and other seats (94.01); other 
furniture (94.03); mattresses (Ex94.04)a; and gambling machines (9504.30.00; 9 504.90.30). 
Goods originating from the OECS or CARICOM (Third Schedule)  
Life, f resh, frozen or chilled fish (03.01 -03.04); smoked fish (Ex0305.41.00 – 0305.49.90)a; crustaceans 
and molluscs fresh, chilled, frozen or salted , etc. (03.06 -03.07); fresh milk, not including UHT milk 
(0401.10.00); rice (10.06); wheat flour (1101.00); chicken patties (1602.32.00); beef patties 
(1602.50.90); fish burgers, fingers and patties (Ex16.04)a; cane and beet sugar (17.01); ice cream 
(2105.0 0.10); concrete blocks (6810.11.00); and domestic and commercial meters for measuring volumes 
of water (9028.20.00).  
Goods originating outside the OECS (Fourth Schedule)  
Curry powder (0910.99.30); pasta products (19.02); waters, aerated beverages, malt and other non - 
alcoholic carbonated drinks and orange squash (22.02); malt beverages (2202.90.20); beer (2203.00.10); 
candles (Ex34.06)a; oxygen in cylinders (2804.40.00); carbon dioxide in cylinders; (2811.21.00); acetylene 
in cylinders (2 901.29.20); candles (Ex34.06); solar water heaters (8419.19.10 –8419.19.20); chairs and 
other seats of wood and upholstered fabric (Ex94.01)a; and other furniture of wood and upholstered fabric 
(Ex94.03)a. 
a Applies only to the named goods, not the general class of goods identified by that tariff heading.  
Source:  External Trade (Restricted Imports) (Amendment) Order No.  67 of 17 June 2019. WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  3.51.  The authorities have notified the WTO that the import licensing regime was adopted to 
facilitate the regulation and monitoring of imports. Automatic licen ces are used for statistical 
purposes whereas non -automatic licen ces are used for national security; public health concerns; 
public safety; plant and animal health concerns; development; financial needs; and moral issues. 
They have also indicated that, to date, no other regulatory system has been contemplated, and that, 
as the various goods and products are classified in the schedules to the External Trade (Restricted 
Imports) (Amendment) Order 201 9 Order, administr ative discretion is unnecessary. However, goods 
such as controlled substances, firearms , and ammunition that require non -automatic licences may 
become subjected to administrative discretion.108 
3.52.  In general, the granting of all licences under the External Trade (Restricted Imports) 
(Amendment) Order 2012 is administered by the Ministry of Commerce  (currently the Ministry of 
Commerce, Manufacturing, Business Development, Cooperatives and Consumer Affairs) ; importers 
must seek approval from at least one additional competent entity in the following cases: animals, 
meat, meat products, plants, plant material, and chain saws, Ministry of Agriculture , Fisheries, Food 
Security and Rural Development (Ministry of Agriculture)109; pesticides, Pesticides Contro l Board110; 
controlled drugs, Ministry of Health (Chief Medical Officer)111; rubber tyres, Ministry of Transport; 
and firearms and ammunitions112, Ministry of Internal Security (Commissioner of Police). Import 
licences not covered by under the External Trade Act are processed by other ministries: Ministry of 
Agriculture: importation of plants and animals; Ministry of Internal Security (Police Commissioner): 
weapons and ammunition; Ministry of Health: drugs and public health; and Ministry of Transport: 
motor ve hicles. Imports of left -hand drive motor vehicles remain subject to special permits issued 
by the Cabinet, while imports of radio and television transmitting equipment require type approval 
by the National Telecommunications Regulatory Commission (Section  4.3.2).  
3.53.  All persons, firms , and institutions are eligible to apply for import licences. Importers are 
requested to apply for the relevant licence or permit prior to the arrival of the goods and must 
present a certificate of origin for non -CARICOM originat ing items .113 Applications are examined on 
receipt and are on most occasions processed within 24 hours of receipt by the Ministry of Commerce. 
Licences are issued at no cost to the applicant; they are non -transferable, typically valid for one 
month, and all otted on a first -come , first-served basis. There is no penalty for the non -utilization of 
a licence or a portion of it. There is no deposit or advance payment requirement associated with the 
issuance of licences. No licences are issued on condition that go ods should be exported and not sold 
in the domestic market. There are no limitations as to the period of the year during which 
applications for licence and/or importation may be made. The authorities note that all applications 
under the External Trade Act are approved automatically except for those that fail to meet the 
normal criteria. There are no domestic restrictions to obtain foreign exchange to settle invoices for 
imported goods, whether payable at sight or on other trade terms.  
3.54.  For restricted product s, information regarding quotas and other related formalities is 
advertised by the Ministry of Commerce in the local press and in the Official Gazette. Quotas (when 
and where applicable) are determined annually.  
3.55.  Decisions not to grant an import licence are notified to the applicants, with details on the 
reason for refusal. Appeals for refusal can be lodged with the Permanent Secretary or directly with 
the Minister of Commerce. Appeals may also be addressed through the Civil Court, and ultimately 
through the  Caribbean Court of Justice (CCJ) if the infringement is in contravention of the RTC.114 
3.1.7   Anti-dumping, countervailing measures , and safeguards  
3.56.  No changes to legislation with respect to anti -dumping and countervailing measures 
legislation were introduced du ring the review period. The main piece of legislation on the matter 
continues to be the pre -independence Customs Duties (Dumping and Subsidies) Ordinance No.  25, 
 
108 WTO document G/LIC/N/3/LCA/7, 3  March  2017.  
109 Plant Protection Act No.  21 of 1988; Animals (Diseases and Importation) Ordinance , Cap 41. An 
export permit from the country of origin is a prerequisite for obtaining a licence to import pl ants or animals into 
Saint Lucia.  
110 Pesticide Control Act No.  7 of 1975.  
111 Drugs (Prevention and Misuse) Act No.  22 of 1988.  
112 Firearms Act No.  8 of 1995, as amended by the Firearms Act No.  9 of 2003.  
113 According to the authorities, most applications are s ubmitted after the goods' arrival at customs.  
114 WTO document G/LIC/N/3/LCA/7, 3  March  2017.  WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  which entered into force on 19  December  1964, and has not been amended. In 2015, Saint  Lucia 
notified the WTO that it had not established an authority competent to initiate and conduct an 
investigation within the meaning of Article  16.5 of the Anti -Dumping Agreement and thus had not, 
to date, taken any anti -dumping actions within the meaning of Art icle 16.4 of the Agreement and 
did not anticipate taking any anti -dumping actions for the foreseeable future.115 The notification also 
noted that Saint  Lucia would promptly notify the Committee on Anti -Dumping Practices of any 
changes that might take place in this regard.  
3.57.  No notifications on safeguards legislation or actions taken were made to the WTO Committee 
on Safeguards during the review period. In 1996, Saint  Lucia notified the Committee on Safeguards 
that its External Trade Act contained no specific provisions for safeguards measures, but as a 
member of the CARICOM Community, it was bound by the Articles of th is Treaty including Article  29, 
which provides for the application of safeguard measures in the event that a particular domestic 
industry is threatened, due to an increase in imports of the product or products of the industry. The 
article notified currentl y corresponds to Article  150 of the RTC, which provides for the adoption of 
safeguard measures, under specified circumstances, to restrict imports from other CARICOM 
countries and third countries.116 Saint Lucia did not apply any safeguard measures under CARICOM 
rules during 201 4-22. 
3.2  Measures directly affecting exports  
3.2.1   Customs procedures and requirements  
3.58.  There are no specific procedures for exporters, who are subject to the same registration and 
docum entation requirements at Customs as importers (Section  3.1.1). Any item being exported from 
Saint Lucia must be accompanied by a signed export declaration as proof of export. The Customs 
Entry must be accompanied by invoice(s) and an export declaration.117 Exports are not normally 
inspected, except in cases of suspicion regarding drugs or other illegal activity.  
3.2.2   Taxes, charges, and levies  
3.59.  Saint Lucia does not levy any export taxes or charges ; exports are also exempt from internal 
taxes and are zero -rated fo r VAT purposes.  
3.2.3   Export prohibitions, restrictions, and licensing  
3.60.  No new export restrictions or bans have been introduced since 2014. Exports of the following 
products are restricted: arms and ammunition , except with the written permission of the 
Commission er of Police; explosives, except with the written permission of the Commissioner of 
Police; handcuffs of any type , except with the written permission of the Commissioner of Police; 
radio and television transmitting equipment, except under licence of the Mi nister of Communications; 
Cannabis sativa, including parts of the plant, or any preparation or mixture thereof, except under 
licence of the Chief Medical Officer; other narcotic drugs and psychotropic substances including 
controlled drugs , except under lic ence of the Chief Medical Officer; motor vehicles fitted with 
left-hand driving control, except under special permit issued by the Cabinet; tear gas and any 
ingredient which may produce it, except with the written authority of the Minister  of Commerce ; any 
goods which bear the Coat of Arms or the Flag of Saint  Lucia or any facsimile, imitation or 
representation thereof, except with Ministerial approval; rare or threatened species of animals or 
plants, their products and derivatives, whose international trad e 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; 
chain saws, except under licenc e from the Ministry of Agriculture ; nightscope binoculars and similar 
night vision instruments or apparatus of a kind generally used by the armed forces, paramilitary and 
other law enforcement agencies, except with the written permission of the Comptroller  of Customs.  
 
115 WTO document G/ADP/N/193/LCA, 25  March  2015. 
116 WTO document G/SG/N/1/LCA/1, 18  June 1996.  
117 Customs & Excise Department. Viewed at: http://www.customs.gov.lc/exportation -of-goods.php . WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  3.61.  All of the above -mentioned products are subject to (non -automatic) export -licensing 
requirements.118 Export permits  for ginger, dry coconut, and exports requiring a CITES permit are 
administered by the M inistry of Agriculture . Seasonal export bans on lobster are notified annually 
by publication in the media; a moratorium on sea eggs fishing (and exportation) remains in place.  
3.2.4   Export support and promotion  
3.62.  During the review period , Saint Lucia did not submit to the WTO Committee on Agriculture 
any notifications regarding export subsidies; the last notification dates from 2004. On the other 
hand, during the review period, Saint  Lucia provided regular notifications to the Committee on 
Subsidies and Countervailing Measures on export incentives mainta ined under its Fiscal Incentives 
Act (Section  3.3.1), Micro and Small -Scale Business Enterprises Act, and Free Zone Act.119 
Saint Lucia is still in the process of revising its incentive regime to eliminate any reference to export 
subsidies  (Section  3.3.1) ; the authorities note, however, that, although the review of legislation has 
not been completed, no subsidies contingent upon exportation are currently granted. Saint  Lucia 
was expected to revise its export incentives to make them WTO -compatible by 
31 Decem ber 2015.120  
3.63.  The Free Zone Act No.  10 of 1999 (Free Zone Act, Cap 15.17 of the 2006 Revised Laws of 
Saint Lucia), last amended by the Free Zone (Amendment) Act No.  11 of 2018, allows an exemption 
from import duty, taxes, and other charges on all merchandis e, articles, or other goods entering a 
free zone for commercial purposes. Likewise, all fuel and goods including building materials, 
furniture, equipment, supplies , and parts required for the proper functioning of a free zone business 
are exempt from all d uties and taxes and charges.121 Imports to the Zone are not subject to quotas 
or any import restrictions, and import -licensing requirements do not generally apply, with the 
exception of goods restricted for safety or health reasons. Other benefits include t ax credits in 
accordance with the number of nationals employed on a continuous basis; exemption from income 
tax during the first five years of operations; possibility to carry forward total net losses over the 
five-year tax holiday period and deduct  them against profits in the three years following the end of 
the tax holiday; and exemption from income tax for proceeds from the sale of stock or other partial 
or complete ownership. There are no restrictions or taxes on foreign exchange transactions; no taxes 
on dividends for the first 20 years of operation; no work permit fees for management personnel of 
Free Zone businesses; and no price controls. Individual companies operating outside a specific free 
zone may also be granted free -zone status.  
3.64.  Any private or  public party, or group of parties , may establish a wholesale business on 
property it occupies within the free zone. The Free Zone Management Authority (FZMA) grants 
licences to trade within a designated free  zone area: enterprises conducting trade and investment 
activities in manufacturing, financial services, telecommunications, professional services, and other 
activities may apply to operate within a free zone. In accordance with the Free Zone Act , licences 
are specific to a business; the licence for a free zone business must state the business activity the 
free zone business may conduct within the Zone . The free zone business is limited to the business 
authorized in the licence. Following the amendment introduced in 2018, activities of a free zone 
business may be conducted entirely within the free zone or between a free zone business and a 
jurisdiction outside the free zone, including a domestic Saint  Lucia business.122 Activities of a free 
zone business within the national customs territory must be lim ited to transportation or business 
meetings. Goods produced in the free zones may be imported into the national customs territory 
only upon payment of import duties. The free  zones regime is outside the scope of the Fiscal 
Incentives Act; a company may ben efit from either of these two regimes, but not from both. 
 
118 Customs & Excise Department , Travellers Information . Viewed at: 
http://www.customs.gov.lc/travellers -information.php . 
119 WTO documents G/SCM/N/260/LCA, 16  July 2013; G/SCM/N/275/LCA, 26  June 2014; 
G/SCM/N/284/LCA, G/SCM/N/290/LCA, 1  November  2016; and G/SCM/N/299/LCA, G/SCM/N/315/LCA, 
G/SCM/N/343/LCA, 3  October  2019.  
120 WTO document WT/L/691, 31  July 2007.  
121 However, motor vehicles and fuel for personal use entering a free zone are not exempted from taxes 
and duties.  
122 Section  11 of the Free Zones Act was amended by section 6 of the Free Zones (Amendment) Act of 
2018. Prior to the amendment, activities of a f ree zone business could be conducted either entirely within the 
free zone or between the S aint Lucia Freezone and foreign countries.  WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  3.65.  Saint Lucia maintains a Free Zone , the Saint  Lucia Freezone , which  is an enclosed area treated 
for customs purposes as lying outside the customs territory of the island. The Saint  Lucia Free zone 
has 9,140 square metres of combined showrooms and warehousing space. It consists of 
11 warehouses with office and showroom space. An Administration Building houses the FZMA, as 
well as Customs and other service providers.123 There are various types of companie s operating in 
the Free Zone, including distributors of appliances, furniture, household , and office supplies/items; 
manufacturers; duty -free suppliers of liquor, cigarettes, fragrances, wines, souvenirs, animal feed 
and general merchandise and other items ; and pharmaceuticals.124 All in all, the Free Zone 
programme had 17 beneficiaries in 2021, down from 24  beneficiaries as at June  2013.  
3.66.  Under the Fiscal Incentives Act and the Micro and Small -Scale Business Enterprises Act, 
eligible enterprises continue to  qualify in principle for exemptions from income tax on export profits, 
as well as for export allowances. The authorities have notified to the WTO that, although the 
legislation is still in the process of being amended, there are currently no export allowa nce 
beneficiaries.125  
3.67.  Export Saint  Lucia is the Government's National Trade Export and Promotion Agency (TEPA) 
and is the lead agency mandated to spearhead Saint  Lucia's National Export Development Effort. Its 
overall objective is to increase aggregate vol ume and value of exports from Saint  Lucia. Export 
Saint Lucia's core functions are to provide information and support to local businesses and 
international buyers, promote and expand business in export markets, and assist local businesses 
improve profitabi lity and long -term sustainability.126 Export Saint  Lucia acts as a focal point for 
exports through advocacy, information dissemination , and public education, and it undertakes policy 
coordination for export development, while also coordinating the trade/export services network. It 
has responsibility for coordinating, monitoring , and evaluating the national export development 
strategy ; undertaking future strategic planning for export ; and carrying out the function of export 
promotion/marketing at the  national level.  The authorities note that, during the period under review, 
Export Saint  Lucia has stepped up efforts to promote exports of goods and services, with an 
emphasis on promoting creative industries.  
3.68.  Export Saint  Lucia, which is funded by the Government , manages a number of projects and 
programmes in the areas of trade information, export facilitation, trade promotion , and export 
support. It has developed a Trade Information Network/system to serve as a repository for the 
processing and utilizati on of relevant export and trade -related information. Export Saint  Lucia also 
guides exporters with best practices, advises the Government and exporters on ways to avoid delays, 
and how to surmount trade barriers impacting exports.127 Regarding trade promotion/export 
marketing, Export Saint  Lucia advises exporters on approaches to explore and exploit new and 
 
123 Saint Lucia Free zone. Viewed at: https://stluciafreezone.com/facilities/index.php . 
124 In 2021, the companies operating in the Saint  Lucia Free zone were Integrated Technologies Security 
Systems (security surveillance, monitoring station, security response, storage and distribution of security 
equipment, CCTV, cameras, DVRs, alarms, intruder detector systems, fire alarms , and other accessories for 
electronic security systems); Duty Free Shoppers I nc. (liquor, wines, cigarettes, perfumes, fragrances, 
souvenir items); Superior Shipping Services Ltd (importation and exportation of cargo in transit for other 
countries, including ship spares for oil tankers and other sea and air going vessels/aircraft a nd any other cargo 
by any other means of transport into Saint  Lucia for transhipment to its final point of destination); A & J Ltd 
(souvenirs, hotel supplies, furniture, household items, electrical items); Shiva Impex Ltd (souvenirs, electronic 
items, clot hing, household and dry goods); Tradex Ltd (pharmaceuticals, medical supplies , and general 
merchandise); Health 2000 Plus Free Zone Inc. (generic pharmaceuticals, medical supplies , and other 
health -related products); RG Investments Inc. (general merchandis e, commercial vehicles, spare parts, 
essential bldg. supplies, electrical and electronic products, household items , and dry goods; Performance Paints 
Group Ltd (premium high -performance paints, coatings , and related products); Every Day Supplies Ltd 
(gener al department store items); Sunny Pharma Ltd (pharmaceuticals); C & L Distribution (pharmaceuticals, 
medical supplies, lab supplies, dental and general supplies); Tradevin Ltd (pharmaceuticals, medical supplies, 
herbals, cosmetics, healthcare products , and general merchandise);  Jules Pharma Ltd (pharmaceuticals, 
medical supplies, medical equipment , and household goods); Caribbean Grains Ltd (grains processing); Unique 
Animal Care Ltd (veterinary pharmaceuticals); and Home Wise Inc. (refurbished furniture, f urnishings , and 
decorative accessories).  
125 WTO document G/SCM/N/299/LCA, G/SCM/N/315/LCA, G/SCM/N/343/LCA, 3  October  2019.  
126 Export Saint  Lucia. Viewed at: https://exportsaintlucia.org/ab out-export -saint-lucia/ . 
127 Export Saint  Lucia, Projects and Programmes . Viewed at: https://exportsaintlucia.org/projects -
programmes/ . WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  existing export markets. It also provides enterprise development assistance to support export 
development  and gives advice on sou rces of export financing.  
3.69.  Export Saint  Lucia provides support exporters and potential exporters.128 It works with firms 
seeking to promote goods and services in overseas markets ; expand production, markets , and sales ; 
participate in trade shows and overseas  missions ; engage in corporate branding ; engage in 
improvements to packaging and labelling ; develop new distribution channels ; develop joint venture 
partnerships or licensing opportunities ; source raw materials and inputs ; obtain market intelligence ; 
and protect intellectual property in new markets. Export Saint  Lucia engages in the facilitation of 
e-commerce and website sales promotion through its national export portal , 
TASTEOFSAINTLUCIA .com. Most export promotion initiatives to date have been carried out  on a 
cost-sharing basis, with Export Saint  Lucia covering between 75% and 85% of the cost.  
3.2.5   Export finance, insurance, and guarantees  
3.70.  Saint Lucia does not avail itself of any publicly funded programmes at the national level 
providing export credit, insuran ce, or guarantees. Exporters may access the risk mitigation facilities 
provided by the ECCB (Common Report); they may also receive export promotion support from the 
OECS Export Development Unit.  
3.3  Measures affecting production and trade 
3.3.1   Taxation and incenti ves 
3.3.1.1   Taxation  
3.71.  Taxation in Saint  Lucia is territorial and based on residence. All residents of Saint  Lucia, 
including the self -employed, corporations , and partnerships (regardless of profitability) , are required 
to file an income tax return with the Inland R evenue Department (IRD). Tax returns with the IRD 
must be filed by every corporation (non -profit or for profit), partnership , and individual even if they 
have been granted tax exemptions under the incentives ' regime. Taxes must be paid before 
25 March, 25  June, and 25  September of each income year. The amount to be paid at these 
respective times should be one third of the estimated tax for the year.  
3.72.  The corporation tax rate is 30%. Withholding tax is applied on income from royalties and 
interest and on fee s for technical services at a rate of 10% for domestic investors, 15% for CARICOM 
nationals , and 25% for foreigners who are non -CARICOM nationals. No withholding tax is applied on 
dividends. A withholding tax of 10% is applied on withdrawals from pension f unds or an insurance 
policy that is less than 10 years old.129 In the case of personal tax rates, in 2022 there was a personal 
allowance of XCD  18,000 (USD  6,666.67). The first XCD  10,000 (USD  3,703.70) are taxed at 10%; 
the next XCD  10,000 at 15%; the foll owing XCD  10,000 at 20% ; and the balance at 30%.  Effective 
1 January  2023, the personal allowance was increased from XCD  18,000 to XCD  25,000. A cap was 
introduced on other allowances/deductions up to XCD  30,000 excluding medical claims. The number 
of tax bands was reduced to three as follows for chargeable income: on the first XCD  15,000 of 
annual income, a tax rate of 15%; on the next XCD  15,000, 20%; and on the remainder, 30%.  
3.73.  VAT is charged when a taxab le good or service is sold or provided regularly whether or not 
for profit. On imports, it is charged upon importation. As noted above, the standard rate is 12.5% 
since 1  February  2017. There is a reduced rate on goods and services provided by hotels and o ther 
providers in the tourism sector ; the rate was 10% until December  2020, when it was lowered to 
7%. Electricity and water are zero -rated, and basic products are exempt  from VAT . Persons and 
businesses that perform taxable activities are required to regi ster and charge VAT if they meet the 
required threshold. Only those businesses that are registered for VAT with the IRD can charge VAT. 
The threshold for businesses is XCD  400,000 (USD  148,148) of taxable supplies or sales (goods and 
services) in the previ ous 12 months or less; or a reasonable expectation to meet or exceed sales of 
XCD 180,000 (USD  66,666.67) at the beginning of any period of 365  days; or if in the first three 
 
128 Export Saint  Lucia, Services . Viewed at: https://exportsaintlucia.org/tepa -services/ . 
129 Deloitte, International Tax, Saint  Lucia Highlights, updated February  2020. WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  months of trading taxable supplies exceed XCD  45,000 (USD  16,666.67) and are expe cted to exceed 
XCD 180,000 over the year.  
3.3.1.2   Incentives  
3.74.  The Government carries out a policy seeking to attract foreign investment to cover the gap 
between savings and investment. To this end, it provides tax and non -tax concessions to facilitate 
the activity  of businesses that may ad d value to the economic development of the country. Approval 
of an enterprise for these incentives is granted by the Cabinet of Ministers upon application, taking 
into consideration the type, size, scope , and employment potential of the business.  
3.75.  To qualify for incentives, an enterprise should meet the following criteria : (i) it must be 
incorporated and registered in Saint  Lucia; ( ii) it must contribute to the economic development of 
Saint Lucia; ( iii) it must utilize Saint  Lucian  human and natural resources; ( iv) it must train local 
personnel and upgrade its plant through technological transfer; ( v) it must form linkages with other 
economic sectors; and ( vi) it must contribute to earn foreign exchange.130 The main incentives 
scheme s are granted under the following acts: the Fiscal Incentives Act, the Tourism Incentives Act, 
the Tourism Stimulus and Investment Act, the Special Development Areas Act , and the Free Zones 
Act, among others. The main benefits granted are detailed in Table  3.8.  
Table  3.8 Main incentives provided by the Government, 2021  
Legislation  Incentives available  
Tourism 
Incentives Act  • Exemption from Corporate Income Tax for up to 15 years  
• Exemption from import duty on building materials, articles, furnishings and equipment  
• Companies established as a Limited Liability Corporation are entitled to distribute profits 
free of tax for two years after the end of the tax holiday  
Tourism Stimulus 
& Investment Act  
(For projects 
approved until 
31 March  2023) • Exemption from corporate income tax for up to 25 years  
• Exemption on taxes from interest received during the development period  
• Exemption from custom duties on imports including furniture, fixtures and fittings  
• Exemption from duty on imports of alternative energy and energy saving equipment  
• Exemption from VAT on building materials and locally produced art and craft  
• Exemption from corporate tax during the project's development phase.  
• No property tax and Alien Landholding License fee payable during development  
• Exemption from payment of stamp duty and vendors tax on the transfer or sale of 
immovable property on initial tran sfer  
• Tax credit for financial institutions based on the amount invested  
• Tax credit on approved developments based on the qualifying expenditure incurred during 
the incentive period  
Fiscal Incentives 
Act (manufacturing 
and certain services)  • Exemption from Corporate Income Tax for up to 15 years  
• Waiver of import duty on plant, machinery and equipment  
• Waiver of import duty on raw and packaging materials  
• Carry -forward of losses  
• Unrestricted rep atriation of profits and capital  
• Upon expiration of a n exemption period, a beneficiary company may, for a period of up to 
five years, benefit from a 75% reduction in the corporate income tax rate (22.5% instead 
of 30%) if it makes an investment of over XCD 5 million or of 50% (15% instead of 30% in 
the investment is of between XCD  1 million and XCD  5 million)  
Special 
Development 
Areas Act  (heritage 
and development 
inducing tourism 
products)  • Tax exemption on interest received during development period  (according to the 
authorities, this has not been granted in practice)  
• Exemption from import duty  on inputs for the construction of a new building or the 
renovation or refurbishment of existing buildings  
• Exemption from stamp duty on construction inputs and initial purchase of property  
• No land and house tax  
• No Alien Landholding License fee  
• Corporation tax at a rate of 20% (instead of 3 0%) 
• Industrial building allowance of 20% an annual  allowance of 5%  
• Commercial building allowance of 20% and annual  allowance of 2.5%  
Land and House 
Tax Act  • New commercial properties completed after 1 April 2001 are exempt from property tax 
for the first three years  
Freezone  • Exemption from custom duties, taxes and related charges on all classes of goods entering 
the Freezone for commercial or operating purposes  
• No restrictions or taxes on foreig n exchange transactions  
• No taxes on dividends for the first 20 years of operation  
• No work permit fees for management personnel of Freezone businesses  
• No import or export licen ces  
• No price controls  
 
130 Invest Saint  Lucia, Doing Business Guide . Viewed at: https://inves tstlucia.com/why -invest -in-saint-
lucia/doing -business -in-saint-lucia/ . WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  Legislation  Incentives available  
• Exemption from Corporate Income Tax for the f irst five years, thereafter, income tax is 
paid at rates according to chargeable income:  
- Up to USD  5,555.56 of chargeable income: 2%;  
- Above USD  5,555.56 but up to USD  11,111.11: 4%;  
- Over USD  11,111.11 but up to USD  37,037.04: 6%;  
- Over USD  37,037 .04 of chargeable income: 8%  
Conditional 
incentives for 
returning 
nationals related 
to business 
purposes  1. For machinery and equipment and parts thereof  use in industry, agriculture, fisheries, 
forestry and mining, as approved by the respective responsible  Ministry .  
2. For building materials for first installation or extension of industrial enterprises as 
approved by the Ministry responsible for industry.  
3. For purposes connected with tourism: (i)  building materials for first installation of 
approved hotels, guest h ouses and other facilities and attractions and approved 
renovations and extensions; (ii)  equipment and appliances for initial equipping of approved 
hotels and for approved extensions and renovations; (iii)  equipment for use in sports and 
recreational activ ities associated with tourism; (iv)  motor cars and public transport -type 
passenger motor vehicles , including coaches and minibuses for use as approved by the 
Ministry responsible for tourism.  
4. For shipping: (i)  boats, boat and navigation equipment and b oat fittings, sail canvas, 
marine engines, fuel and lubricants for services as approved by the Ministry responsible for 
transport; (ii)  navigation aids.  
5. For approved aircraft purposes connected with: (i)  aircraft, component parts, 
accessories, instrume nts, grounds and technical equipment and motor vehicles for aircraft 
services and operations including air clubs, as are approved by the ministry responsible for 
civil aviation; (ii)  fuel and lubricants for approved aircraft services and operations.  
6. For educational and cultural purposes : (i) supplies, equipment, instruments and 
apparatus, tools, books, for approved educational and cultural institutions and purposes; 
(ii) materials for the construction, renovation and extension of approved educational an d 
cultural institutions as approved by the Ministry responsible for education and culture; 
(iii) equipment and supplies for sports.  
Source:  Invest Saint  Lucia, Doing Business Guide . Viewed at: https://investstlucia.com/why -invest -in-saint-
lucia/doing -business -in-saint-lucia/ . 
3.76.  The Fiscal Incentives Act is the primary legislation governing the award of incentives to 
manufacturing, service , or processing industries. During the review period, the Act was amended 
twice, by the Fiscal Incentives (Amendment) Act No.  3 of 2013, and the Fiscal Incentives 
(Amendment) Act No.  30 of 2019. The modifications broaden ed the time li mit to the benefits of the 
scheme (2013  amendment )131 and expanded  the sectoral scope of the incentives provided by the 
Act (2019  amendment ).  
3.77.  Under the Fiscal Incentives Act of 1974, as amended in 2013 and 2019, a tax holiday of up 
to 15 years but expiring  no later than 31  December  2028 may be granted for the manufacture of 
approved products (so declared by order of the Cabinet for manufacture by an approved enterprise) 
or the provision of approved services by approved enterprises.132 The criteria for fiscal  incentive 
qualification are that an enterprise must be incorporated and registered in Saint  Lucia; contribute to 
its economic development; utilize domestic human and natural resources; form linkages with other 
economic sectors; contribute to foreign excha nge earnings; train local personnel; and introduce 
plant upgrades via technological transfers.133 The Act also grants a waiver of import duties on 
imported plant machinery and equipment , and a waiver of import duties on imported raw materials 
and packaging.  The Fiscal Incentives (Amendment) Act No.  3 of 2013 stipulated that applications 
for benefits clearly state the expected construction and beginning of production dates, whereby the 
construction day shall not be later than 12 months after the date of grant ing the application, and 
the production of the approved product(s) and/or delivery of the approved service(s) shall not be 
later than 18 months from the construction day.  
3.78.  The length of the tax holiday depends on the local value added generated or on whethe r the 
company exports all  of its production. To this end, companies are classified as (i)  Group 1 
enterprises, where local value is 50% or more of sales, and which may enjoy a tax holiday of up to 
15 years, which now must expire before 31  December  2028; (i i) Group 2 enterprises, with local 
 
131 For Group I enterprises, the benefit period was extended to 31  December  2028 by the Fiscal 
Incentives (Amendment) Act No.  3 of 2013 , for Group II enterprises, to 31  December  2025, and for Group III, 
to 31 December  2023. 
132 The amendment was notified to the WTO. See: WTO document G/SCM/N/284/LCA 
G/SCM/N/290/LCA, 1  November  2016.  
133 U.S. Department of State (2020), 2020 Investment Climate Statements: Saint  Lucia. Viewed at: 
https://www.state.gov/reports/2020 -investment -climate -statements/saint -lucia/ . WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  value of between 25% and 50% of sales, and which are granted concessions for up to 12 years but 
not after 31  December  2025; (iii)  Group 3 enterprises, with local value of between 10% and 25% of 
sales, and which can benefi t from a tax holiday of up to 10 years, maximum up to 
31 December  2023; and (iv)  enclave enterprises, where production is exclusively for export, and 
which may enjoy a tax holiday of up to 15 years up to, at the latest , 31 December  2028.  
3.79.  The Fiscal Incent ives (Amendment) Act No.  30 of 2019 broadened the scope of the areas 
which can enjoy benefits by introducing a new definition of "industry" to include certain services and 
exclude explicitly tourism and agriculture from the scope of the Act. The benefits o f the Fiscal 
Incentives Act now cover four service subsectors: professional services, creative industries, 
information and communications technologies, and spa and wellness. These subsectors encompass 
a number of services each , which have been included in a new Schedule 5 to the (original) Act as a 
result of the amendments of the 2019 Act, and may now to benefit from fiscal incentives: 
(i) professional services: accounting services; management consulting services; photographic 
services; architectural servic es; engineering services; integrated engineering services; printing and 
publishing services; veterinary service; and medical and dental services; ( ii) creative industries: 
motion picture projection services; entertainment services; sporting and other recre ational services; 
motion picture projection and video tape production and distribution services; ( iii) information and 
communications technologies: telecommunication services ; online information and/or data 
processing including transaction processing;  and (iv) spa and wellness: beauty and spa; 
physiotherapists and services provided by midwives, and paramedical personnel; medical 
laboratories.  
3.80.  Recent amendments did not remove from the Fiscal Incentives Act provisions of Part 2 of 
Schedule  2 of the 1974 Act t hat allow for additional benefits in the form of income tax rebates at 
the termination of the tax holiday period, and which are related to export performance. In fact, the 
rebates are based on the company's share of export profits in its total profits. Acc ordingly, the 
income tax rebate is 25% when export profits are between 10% and 20% of total profits; 35% when 
they are between 21% and 40%; 45% when they are between 41% and 60%; and 50% when they 
exceed 60% of total profits. However, in the 2019 Amendment  a Schedule 4 was added to the Act, 
whereby a company benefiting from a tax holiday under the Fiscal Incentives Act is now allowed to 
benefit, upon expiration of its exemption period and for a period of up to five  years, from a 75% 
reduction in the corpora te income tax rate (would be taxed at a rate of 22.5% instead of 30%) if it 
makes an investment of over XCD  5 million, or from a 50% reduction (15% instead of 30%) if the 
investment is between XCD  1 million and XCD  5 million. This would have seemed to de facto replace 
the export -linked provisions of Schedule 2. In its notification to the SCM Committee in 2019, 
Saint Lucia stated that it was in the process of reviewing legislation to remove any reference to 
export -contingent benefits (see below).  
3.81.  In the mos t recent (at the moment of drafting this report)  notification to the WTO's Committee 
on Subsidies and Countervailing Measures dated 25  September  2019 and corresponding to the 
2015-16 and 2017 -18 periods, Saint  Lucia included the Fiscal Incentives Act, the Programme under 
the Micro and Small Scale Business Enterprises Act, and the Programme under the Free Zone Act.134  
3.82.  With respect to the Fiscal Incentives Act, the notification states that the policy objectives of 
the subsidy are to stimulate export performan ce, support investment and economic activity , and 
promote diversification in traditional and non -traditional products.135 It notes that the Fiscal 
Incentives Act 15 of 1974 (Cap 15.16 of the 2008 Revised Laws of Saint  Lucia) was passed to give 
effect to an agreement on the harmonization of fiscal incentives to promote industrial development 
among CARICOM member States. The forms of subsidy provided include income tax exemptions; 
import duty exemptions on plant, machinery, spare parts , and raw materials; inco me tax exemptions 
on export profits ; and export allowance. In the  notification , the authorities  note that local 
value -added , expressed as a percentage of the unit sales value, was different from  local content. 
Local value -added , as understood in the Fiscal  Incentives Act , Cap 15.16 , referred to the sum of unit 
profit (sales price less production costs), depreciation , and costs of labour as a percentage of the 
 
134 New and Ful l Notification Pursuant to Article  XVI:1 of the GATT  1994 and Article  25 of the Agreement 
on Subsidies and Countervailing Measures Final Transparency Notification Pursuant to the Procedures in the 
General Council Decision in Document WT/L/691 on the Extens ions under SCM 27.4 of the Transition Period for 
the Elimination of Export Subsidies. WTO document G/SCM/N/299/LCA, G/SCM/N/315/LCA, G/SCM/N/343/LCA, 
3 October  2019.  
135 WTO document G/SCM/N/299/LCA, G/SCM/N/315/LCA, G/SCM/N/343/LCA, 3  October  2019.  WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  amount generated from sales of an approved good. The authorities state that , this notwithstanding, 
the laws governing these existing programmes were being reviewed to eliminate all references to 
export allowance, local content , and all other trade -distorting factors not consistent with the 
provisions of the SCM  Agreement . The authorities also state that , notwithstanding the provision for 
granting of export allowance in the existing Fiscal Incentives Act, there were no beneficiaries under 
this programme.136 They note that, given that the subsidies under the Fiscal In centives  Act were 
largely in the form of  revenue forgone , no ex ante allocation was made in the annual budget, and 
no data regarding revenue forgone were available.  The authorities also note that, although the Act 
allow for benefits to be granted for up to 15 years, they are currently granted for periods of 5  years 
at a time, after which they are reviewed.  
3.83.  The authorities have indicated to the SCM Committee that the Government, pursuant to its 
objective to fulfil its obligations with respect to Article  27.4 of the SCM  Agreement, has embarked 
on a process of reviewing the Fiscal Incentives Act, Cap 15.16 with  a view to amending, repealing , 
and/or replacing all non -conforming provisions within the text of the legislation, such as export 
allowance and local content. This objective is being implemented through a Business Taxation 
Simplification and Reform Project  being undertaken with technical assistance from the International 
Financial Corporation (IFC) of the World Bank. The scope of the project includes reform of 
Saint Lucia's Fiscal Incentives Regime and associated legislation , including the Fiscal Incentives  Act, 
to achieve a number of best practice objectives such as reduced complexity, increased transparency , 
and compliance with Saint  Lucia's international obligations such as with regards to the 
WTO Agreements and by extension the SCM  Agreement.137 During th e course of the current Review, 
the authorities indicated that the reform project was still in a discussion phase. There is a working 
draft memo to  the Cabinet on this issue, but it still needs to be revised.  
3.84.  The Programme under the Micro and Small  Scale B usiness Enterprises Act aims at providing 
developmental support and financial relief with respect to micro and small -scale business 
enterprises. It is geared specially to encourage and support investment flows in these enterprises, 
in order to promote econ omic activity particularly in the area of self -employment and the alleviation 
of poverty. The authority for the subsidy is the Micro and Small Scale Business Enterprise s Act No.  19 
of 1998 (Micro and Small Scale Business Enterprise s Act, Cap 13.19 of the 2 006 Revised Laws of 
Saint Lucia). The subsidy takes the form of relief under the Fiscal Incentives Act given to enterprises 
that are designated or declared as a "micro" or "small -scale business enterprise". These companies 
can also benefit from exemption f rom import duty and exemptions from income tax on export profits 
in accordance with section 68 of the Income Tax Act of 1989. Any registered small or micro business 
in Saint  Lucia can make an application to the Small Enterprise Development Unit of the Ministry of 
Commerce, Manufacturing, Business Development, Cooperatives and Consumer Affairs for a wa iver 
of import duty. Currently a small business is defined as one in which (i)  not more than 50 persons 
are employed; (ii)  annual turnover does not exceed XCD  1 million; (iii)  net assets do not exceed 
XCD 500,000; and (iv)  the business is locally owned.138 
3.85.  Access to the benefits provided under the Micro and Small Scale Business Enterprise s Act is 
based on the eligibility criteria detailed in the Act in conjunctio n with the terms detailed under the 
Fiscal Incentives , Cap 15.16. The  authorities note that  Saint Lucia is seeking to amend the Micro 
and Small Scale Business Enterprises Act to ensure full compliance with the provisions of Article  27.4 
of the SCM Agreemen t with respect to removing any export -contingent subsidies . However, they 
observed that the  word "export " does not appear  in any part of the Act, and that due to the scale of 
operation s of micro and small business es, the majority of them do not export their products.139 
3.86.  The Special Development Areas Act , Cap 15.29 aims at encouraging investment in the areas 
of Vieux  Fort, Anse la Raye, Soufriere, Anse La Raye/ Canaries , Micoud, Choc Estate, Choiseul , and 
Cul de Sac Vall ey, which have been designated as such. The authorities view the Special 
Development Areas Act, C ap 15.29 as an Act to rectify the uneven development in Saint  Lucia by 
designating certain areas as special development areas, providing relief to persons carr ying out 
specified activities in these areas and to persons financing such activities. The concessions offered 
 
136 WTO do cument G/SCM/N/299/LCA, G/SCM/N/315/LCA, G/SCM/N/343/LCA, 3  October  2019.  
137 WTO document G/SCM/N/299/LCA, G/SCM/N/315/LCA, G/SCM/N/343/LCA, 3  October  2019.  
138 Ministry of Commerce, Manufacturing, Business  Development , Cooperatives  and Consumer Affairs , 
Apply for Duty Free Concessions (Small Businesses) . Viewed at: http://commerce.govt.lc/services/apply -for-
duty-free-concessions -small -businesses -. 
139 WTO document G/SCM/N/299/LCA, G/SCM/N/315/LCA, G/SCM/N/343/LCA, 3  October  2019.  WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  to "approved developers" under the Act include exemption on import duty  on inputs for the 
construction of new buildings and the renovation or ref urbishment of existing buildings140; exemption 
on land and house tax and on stamp duty payable by vendors and purchasers on the initial purchase 
of property; higher tax allowances; and accelerated depreciation. Agricultural and fisheries -related 
activities;  tourism projects highlighting the heritage and natural environment of Saint  Lucia; 
residential complexes; commercial or industrial buildings; facilities directed towards the 
improvement or expansion of services to the tourism sector; water -based activitie s; and arts and 
cultural investments are eligible to benefits under this Act. The Special Development Areas Act , 
Cap 15.29 was last revised in December  2020, to add specified lots to the Schedule of the Act.  
3.87.  Certain credit facilities for development purpo ses (i.e.  supporting agriculture, fishing, 
education) are managed by Saint  Lucia Development Bank  (SLDB) , which also provides technical 
assistance. The authorities note that, although usually running small annual losses, much of the 
operations of the SLDB is financed from its own lending activities, mostly from interest loan income. 
The Central Government does not provide the SLDB with any annual subventions from the national 
budget but , from time to time, it has contributed to increasing the SLDB 's share c apital and assisted 
in guaranteeing loans from regional and international financial institutions. The SLDB has a 
maximum loan limit of XCD  20,000. Saint  Lucia may also benefit from concessionary  funding and 
guarantee facilities granted by the Caribbean Development Bank.  
3.88.  Under the Tourism Incentives Act, material and equipment used exclusively in connection with 
the construction and equipping of the tourism project may be imported free of customs  duties. Under 
this Act, tourism incentives, in the form of exemptions from customs duties, corporate tax , and (for 
up to 15 years) income taxes, may be granted by  the Cabinet for approved tourism products 
(Section  4.3.4). Further incentives for the touris m sector were granted by the Tourism Stimulus and 
Investment Act. These include exemption from corporate income tax for up to 25 years, exemption 
from custom duties on imports including furniture, fixtures , and fittings ; alternative energy and 
energy -saving equipment ; and exemption from VAT on building materials and locally produced art s 
and craft s (Table  3.8). 
3.3.2   Technical regulations, conformity assessment, and standards  
3.89.  Between 2013 and 2020, Saint  Lucia made six notifications to the Committee on Technical 
Barriers to Trade with respect to its compulsory national standards (technical regulations) and 
changes in legislation.141 The notifications dealt with labelling of individual packages and cartons of 
tobacco products intended for retail sale in Saint  Lucia142; labelling of prepackaged goods 
(revision)143; standards for coconut oil144; and national standard for the purity, treatment, 
bacteriological acceptability, packaging , and labelling of all waters that are prepackaged for sale and 
used as beverages or in fo ods.145 The remaining two notifications deal with metrology issues (see 
below).  
3.90.  In 2019, a Standard Fees Amendment Act was introduced, which set a new structure fee. 
SI No. 50 of 2022 established a compulsory standards compliance programme that comprises a 
compulsory standard pre -entry verification programme (new vehicles) and a preshipment inspection 
programme (used vehicles). There is a n XCD 100 inspection fee per vehicle.  
3.91.  The Saint  Lucia Bureau of Standards (SLBS) is the national standards body and the na tional 
metrology institute. The core activities of the SLBS are facilitating the development of national 
standards; conducting assessment of products, services, processes , and practices against national 
 
140 The Special Development Areas (Amendment) Act No.  9 of 2014 added import duty and excise tax 
on construction equipment and vehicles for construction activity and airport services, as specified by the 
Minister by Order to the scope of the Act. It also added security equipment, energy -saving and alternative 
energy devices and equipment, building materials, fittings , and fixtures.  
141 WTO docum ents G/TBT/LCA/50, 18  May 2017; G/TBT/LCA/51, 18  May 2017; G/TBT/LCA/52, 
28 November  2017; G/TBT/LCA/53, 28  November  2017; G/TBT/LCA/54, 1  August  2018; and G/TBT/N/LCA/55, 
23 September  2019.  
142 WTO document G/TBT/LCA/50, 18  May 2017.  
143 WTO document G/TBT/LC A/52, 28  November  2017.  
144 WTO document G/TBT/LCA/53, 28  November  2017.  
145 WTO document G/TBT/LCA/54, 1  August  2018.  WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  standards; ascertaining quality through inspection, t esting , and certification; and verifying and 
calibrating measuring devices.146  
3.92.  The SLBS is the national enquiry point and notification body under the WTO  Agreement on 
Technical Barriers to Trade; it has accepted the Code of Good Practice for the Preparatio n, Adoption 
and Application of Standards contained in Annex  3 to the Agreement.147 The SLBS is a member of 
the International Organization for Standardization (ISO), the Pan American Standards Commission 
(COPANT), and the CARICOM Regional Organization for St andards and Quality (CROSQ) and has 
alliances with the International Electrotechnical Commission (IEC), the Inter -American Metrology 
System (SIM), the American Society for Testing and Materials (ASTM), and the British Standards 
Institute (BSI).148 
3.93.  Saint Lucia National Standards (SLNS) are drafted by technical committees, upon request 
from interested parties, which can include government agencies. In most cases and whenever this 
is possible, national standards replicate or are based on international and regio nal ones. Draft 
standards are subject to a 60 -day period of public consultations; those intended to be made 
compulsory (technical regulations) are notified to the WTO and require a regulatory impact 
assessment by the office of the Minister of Commerce prio r to adoption.  
3.94.  The SLBS Council, comprising members of both the public and private sector , is the body in 
charge of approving and adopting SLNS. Technical regulations are compulsory standards declared 
by the Minister of Commerce, usually on recommendation  from the Council and with the formal 
concurrence of any other relevant Minister.149 SLNS are normally reviewed and updated every five 
years; the procedure for revisions and amendments is the same as for preparation of standards.  
3.95.  In November  2022, there wer e some 108 locally  developed SLNS and 30 compulsory 
standards (technical regulations) in force in Saint  Lucia. Including adapted and adopted international 
standards, there were in 466  standards in force in Saint  Lucia on that date.150 The main categories 
of products and processes covered by active standards are food and beverages; building materials; 
chemicals; consumer products; fresh produce; furniture; gaseous fuels; information and 
documentation; labelling; lighting; quality and qu ality management; tourism; and tyres. Among 
standards developed locally in Saint  Lucia, there is a prevalence of standards applied to food and 
beverages. Compulsory standards cover mainly food and beverages, tobacco, pneumatics, fuels, 
and packaging and la belling (Table  3.9). 
Table  3.9 Compulsory standards of Saint  Lucia ( technical regulations), November  2022 
Regulation  Specification  
SLNS 1 -1: 2016 Specification for 
Labelling of Commodities – Part 1: 
General Labelling Requirements.  Applicable to all commodities, except those for which more specific 
requirements have been elsewhere prescribed.  
SLNS 1 -2: 2018 Specification for 
Labellin g of Commodities – Part 2: 
Prepackaged Goods.  Sets out requirements for the information to be included on labels of 
goods prepackaged for retail sale, the method of display, and where 
necessary, the wording to be used.  
SLNS 1 -3: 2014 Specification for 
Labelling of Commodities – Part 3: 
Labelling of Prepackaged Foods  Applies to the labelling of all prepackaged foods to be offered to the 
consumer, or for catering purposes.  
SLNS 1 -4: 2012 Specification for 
Labelling of Commodities – Part 4: 
Labelling of Garments and Textiles  Applicable to labels and descriptions to be used on garments classified 
as: a) diapers ; b) gloves, mittens and mitts ; c) handkerchiefs ; d) 
headgear ; e) hosiery ; f) neckwear ; g) school  uniforms ; h) swimwear ; 
i) waterproof rainwear ; and j) all other garments. It is also applicable 
to: a) labels which are to accompany textiles sold at retail or wholesale 
outlets; and b) all household textile articles and other textile goods 
used in instit utions and households.  
SLNS 1 -5: 2015 Specification for 
Labelling of Commodities – Part 5: 
Specification for Labelling of Footwear  Requirements for labelling of all footwear whether new, used or 
seconds, that are offered for sale to the public  in Saint Lucia.  
 
146 SLBS. Viewed at: https://www.slbs.org/ . 
147 WTO document G/TBT/CS/N/1 35, 6 November  2001.  
148 SLBS, Strategic Partners . Viewed at: https://www.slbs.org/strategic -partners/ . 
149 The declaration is done through the office of the Attorney Ge neral, as per the Standards Act , No. 14 
of 1990.  
150 The complete list of SLNS , including those adopted and adapted from international standard may be 
viewed at: https://www.slbs.org/services/stan dards -list-3/. WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  Regulation  Specification  
SLNS 12: 2003 Specification for Rum  Requirements, packaging, labelling, methods of sampling and analysis 
for rum produced in Saint  Lucia and traded in CARICOM and overseas 
markets.  
SLNS 13: 1992 Specification for 
Margarine & Cooking Margarin e Requirements for margarine and cooking margarine to be sold in 
Saint Lucia; includes methods of sampling and test.  
SLNS 14: 1992 Specification for 
Shortening  Requirements for shortening; specifications of composition, methods of 
sampling and analysis, a nd guidance on the use of food additives.  
SLNS 17: 1992 Specification for Biscuits  Requirements for biscuits to be sold in the CARICOM. Does not apply 
to crackers, covered by a separate standard (in preparation).  
SLNS 24: 2015 Specification for Wheat 
Flour Applicable to wheat flour, but not to products made from it.  
SLNS 25: 2017 Specification for Coconut 
Oil Specifies the requirements, methods of sampling and testing for 
coconut oil intended for domestic and commercial use.  
SLNS 27: 2016 Specification for Labelling 
of Tobacco products  Specifies the information, the method of display of such information, 
the wording and presentation of health warnings to be included on the 
labels of retail packages of tobacco products intended to be sold in  
Saint Lucia.  
SLNS 28: 2015 Specification for Labelling 
of Retail Packages of Pesticide & Other 
Toxic Chemicals  Specifies the information to be included on labels and in the 
instructions printed on any leaflets accompanying the packages of 
pesticide pack ages intended for retail trade.  
SLNS 29: 2006 Specification for Packaged 
Water  Specifies requirements for the purity, treatment, bacteriological 
acceptability, packaging and labelling of all packaged waters that are 
prepackaged for sale and used as bever ages or in foods.  
SLNS 32: 2015 Specification for Pasta 
Products  Specifies requirements and methods of test for pasta products made 
from semolina, durum, wheat flour, farina flour or any suitable wheat 
flour. Pasta products used in preparing other foods o r included in 
packages of ingredients that are prepared for retail sale are also 
covered.  
SLNS 34: 1995 Standard for Chocolate 
Confectionery & Cocoa Products  Applies to: a) chocolate confectionery; b) cocoa butter for use in 
foods, pharmaceuticals or cosm etics; and c) cocoa powder, Creole 
cocoa for use in beverages or for flavouring.  
SLNS 35: 1995 Specification for Spices 
and Sauces  Prescribes requirements for the identity, composition, purity, hygiene 
in processing, labelling, sampling and testing of the spices and sauces  
SLNS 41: 2001 Specification For 
Pneumatic Tyres for Passenger Vehicles  Specifies tyre designation, labelling and laboratory test and 
performance requirements for physical dimensions, strength, 
endurance, bead unseating resistance and  high-speed performance for 
new and used pneumatic tyres for passenger vehicles with rim code 
diameters from 254 to 483  mm. 
SLNS 42: 2005 Specification for 
Pneumatic Tyres for Non -Passenger 
Vehicles  Specifies tyre designation, etc. (see above) …for non -passenger 
vehicles with rim code diameters from 254 to 483  mm. 
SLNS 51: 2002 Christmas Trees and 
other Decorative Lighting Outfits  Requirements cover Christmas -Tree and decorative  lighting outfits; 
factory -assembled strings with push -in, midget -base, or  miniature 
based lamp holders connected in series for across -the-line use; or with 
candelabra; and seasonal decorative outfits such as wreaths, stars, 
crosses, candle sets,  artificial trees, tree stands, and commercial 
motorized decorative displays or  intermed iate-base lamp holders 
connected in parallel (multiple) for direct -connection use.  
SLNS 53: 2002 Labelling of Domestic 
Electrical Appliances  Compulsory labelling requirements for domestic electrical appliances.  
SLNS 77: 2003 Standard for Brewery 
Products  Specifies requirements for brewery products to be sold in Saint  Lucia 
and the CARICOM.  
SLNS 79: 2004 Standard for Carbonated 
Beverages  Requirements and the methods of test for carbonated beverages.  
SLNS 81: 2006 Specification for Labelling 
of Plywood  Minimum requirements for the labelling of plywood panels. Applies to 
plywood sold for general use in Saint  Lucia.  
SLNS 69: 2015 Specification for Rice  This standard establishes requirements for grades of paddy, cargo rice, 
milled rice, cargo parbo iled rice and milled parboiled rice for human 
consumption. It also specifies the general conditions for sampling and 
the methodologies for assessing the various factors used in the 
determination of the quality of rice.  
SLNS 132: 2000 Specification for Ket chup Requirements for ketchup made from the juice, paste, puree or any 
combination of these which have been derived from clean and sound 
tomato, banana, pumpkin, christophine or other suitable vegetable 
material . 
SLNS 17: 2019  Specification for 
Biscuits  
 This standard prescribes basic and general requirements for biscuits to 
be sold in the Caribbean Common Market. Biscuits may also be subject 
to regulation under the food laws of some territories, and conformity 
to this standard should help manufacturers to mee t the legal 
requirements. This standard does not apply to crackers", which are 
covered by a separate standard (in preparation).  
SLNS 77: 2021  Processed foods — 
Brewed products — Specification (CRS 
41: 2016, IDT)  This standard specifies requirements for br ewery products to be sold in 
Saint Lucia and the Caribbean Common Market. It does not cover WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  Regulation  Specification  
beverages sold under common names including the words "beer" and 
"ale", that are not derived from cereals.  
SLNS 79: 2021 Specification (CRS 
53:2018, IDT) Processed  foods — 
Carbonated beverages  This standard prescribes the requirements and the methods of test for 
carbonated beverages.  
SLNS 132: 2021  Processed foods —
ketchup — specification (CRS 42: 2019, 
IDT) 
 This standard prescribes the requirements for ketchup  made from the 
juice, paste, puree or any combination of these which have been  
derived from clean and sound tomato, banana, pumpkin, christophine 
or other suitable vegetable material.  
Source:  SLBS, Compulsory Standards of Saint  Lucia. Viewed at: 
https://www.slbs.org/2020/05/13/compulsory -standards -of-saint-lucia/  and 
https://www.slbs.org/services/standards -list-3/. 
3.96.  Saint Lucia does not have a national laboratory accreditation body. The National Trade  
Strategy has identified this as a shortcoming and considers that the absence of an effec tive 
accreditation system undermines the marketing potential for a number of institutions and bodies 
(see below).151 Saint Lucia recognizes accreditations granted by the accreditation bodies of Jamaica 
and Trinidad and Tobago. Product -testing is the shared responsibility of the Ministry of Agriculture; 
the Ministry of Health , Wellness  and Elderly Affairs ; and the Caribb ean Environmental Health 
Institute. Type approval is accepted in determining conformity to a standard. Certificates of 
conformity issued by accredited overseas bodies are in principle recognized.  
3.97.  The SLBS is the only institution conducting certification in  Saint Lucia. The SLBS operates a 
product certification scheme providing third -party verification for products and services for which 
national standards exist, generally following testing, and plant and system assessment. The National 
Certification Program me is executed under the Standards Act , No. 14 of 1990 and accompanying 
Regulations, No.  10 of 2000. The scheme is coordinated and managed by the Certification 
Department of the SLBS and is conducted in accordance with the requirements of ISO Guide 28 – 
Conformity Assessment – Guidance on a third -party certification system for products and 
ISO Guide  65 – General requirements for bodies operating product certification systems.152  
3.98.  The SLBS Product Certification Programme provides the foundation for granting a  licence to 
use the national mark of conformity known as the Saint  Lucia Standard Mark. The Saint  Lucia 
Standard Mark on a product is a quality seal indication that the product complies with regionally and 
internationally accepted SLNS, and that the suppli er maintains an efficient and appropriate quality 
management system.153 The criteria to be met for Certification under the Product Certification – Use 
of the Standard Mark Programme are as follows: ( i) evidence of the conformance of the product to 
the speci fications outlined in by the relevant SLNS; ( ii) evidence of a quality management system 
in place;  and (iii) adherence to the terms and conditions for certification and the service agreement.  
3.99.  According to SLBS information, as of November  2022, use of the S LBS Standard Mark/Quality 
Seal had been granted to companies in the following areas: purified waters (1, compliance SLNS 
29:2017 – Specification for Packaged Water); fruit and bark processing (3, SLCP 1:1995 Code of 
Practice for General Principles of Food Hygiene Part 1 – Food Production and Processing); vegan ice 
cream (1, SLCP 1:1995 Code of Practice for General Principles of Food Hygiene Part 1 – Food 
Production and Processing); and provision of beauty and wellness services (1, SLCP 13:2012 Code 
of Pract ice for Beauty and Wellness Platinum (Tier  3) Certification).154 
3.100.   The SLBS implements a conformity -assessment programme for technical regulations; 
assessment procedures depend on the level of risk associated with a particular product or service. 
The risk lev el is determined as part of the regulatory impact assessment carried out as a prerequisite 
for the technical regulation's adoption. In general, suppliers' declarations of conformity are accepted 
for low -risk products. High -risk products are typically subje ct to third -party conformity assessments, 
although first -party assessments, from suppliers who have certified quality and safety management 
systems in place, are also accepted.  
 
151 Government of Saint  Lucia, Saint  Lucia National Trade Strategy 2020 -2024.  
152 SLBS information. Viewed at: https://www.slbs.org/services/product -certification -standard -mark/ . 
153 SLBS information. Viewed at: https://www.slbs.org/services/product -certification -standard -mark/ . 
154 SLBS information. Viewed at: https://www.slbs.o rg/list -of-standard -mark-users/ . WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  3.101.   The need to fortify Saint  Lucia's certification capacity has been highlighted as one of the 
goals of the National Trade Strategy. The following specific goals have been identified: securing 
international accreditation for testing laboratory; and enhancing quality testing and certification 
capacity within Saint  Lucia so as to address  the costs and delays arising from the need to send items 
overseas for testing and certification. To reach these goals , a number of measures have been 
proposed, including establishing the nature and extent of certification services currently being 
carried out overseas and associated costs; commissioning a gap analysis of the SLBS laboratory to 
assess upgrading of equipment, human resources , and capacity -building required to meet the 
necessary standards, developing a strategy, budget , and implementation plan  for the upgrading of 
capacity and securing funding to this end; implementing an action plan to secure accreditation; 
disseminating information through the Saint Lucia Chamber of Commerce, Industry and 
Agriculture.155 
3.102.   The SLBS also provides Certificates of Free Sale, which give testimony that the sale of a 
particular product is not in contravention of the Standards Act and Regulations and other national 
legislation.156 
3.103.   The SLBS runs a Label Assessment Programme, based on requirements of mandatory 
standards SL NS 1-1: 2016 Specification for Labelling of Commodities – Part 1: General Labelling 
Requirements, SLNS 1 -2: 2018 Specification for Labelling of Commodities – Part 2: Prepackaged 
Goods , and SLNS 1 -3: 2014 Specification for Labelling of Commodities – Part 3:  Labelling of 
Prepackaged Foods. To ensure full compliance with the labelling regulations , the Compliance 
Department of the SLBS offers an assessment service that examines labels for accuracy and 
efficiency and seeks to identify non -compliant labels within  three working days.157 
3.104.   The SLBS conducts a Hazard Analysis and Critical Control Point (HACCP) System programme 
that provides third -party assurance that the food processor's food safety system meets the 
requirements of the HACCP. The programme is open to all food processing establishments ; 
commercial kitchens such as canteens, hotel kitchens, and catering companies ; and packaging and 
distribution entities like supermarkets.  
3.105.   SLBS staff is in charge of the enforcement of technical regulations. This is carried out both 
through systematic market surveillance conducted at least twice a year or through presen ce at ports 
of entry to check comp liance with technical regulations.  Goods subject to technical regulations may 
also be subject to licensing requirements. The relevant imported goods may be subject to 
documentary checks and/or physical inspections prior to their local sale and distribution , and locally 
manufactured goods may be inspected at the plant. Surveillance activities also involve spot checks 
of all items commercialized on the domestic retail market.  
3.106.   The importation of pesticides, insecticides, fungicides, herbicides, rodenticides , and wood 
preservatives ( HS 3808) is restricted and as such requires import permits or licen ces from the 
Pesticides Board prior to their importation into Saint  Lucia.158 
3.107.   The Metrology Act, Cap 13.18 regulates metrology activities in Saint  Lucia. The SLBS's 
Metrology Department provides verification or calibration services for the following: fuel dispensers; 
standard capacity measures; compression testing machines; weights; weighing instruments 
(analytical balances, counter scales, platform scales, hopper scale s, catch -weighing systems and 
weighbridges); and quantity of product in prepackaged commodities.159 During the review period, 
Saint Lucia has continued moving forward with respect to its announced transition to the 
international system of units. In this res pect, in 2017, Saint  Lucia notified to the WTO that through 
SI No. 7 of 2016, Metrology (System of Units) Order, 2016, the British Imperial System of units 
specified in Part 2 of Schedule 2 of the Metrology Act, Cap 13.18 had ceased to have legal force and  
validity in the Mapping, Land Surveys & Titles (MSC 1.5 and MSC 3.5) subsectors of Central 
Government (HS headings 9015.20 Theodolites, and 9015.80 Other instruments and appliances) as 
 
155 Government of Saint  Lucia, Saint  Lucia National Trade Strategy 2020 -2024.  
156 SLBS, Certificate of Free Sale . Viewed at: https://www.slbs.org/services/certificate -of-free-sale/. 
157 SLBS, Label Assessment . Viewed at: https://www.slbs.org/services/label -assessment/ . 
158 Customs & Excise Department , Notice No.  2 of 2014.  
159 SLBS, Verification and Calibration . Viewed at: https://www.slbs.org/services/verification -and-
calibration -2/. WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  of 31 January  2016.160 In 2019, Saint  Lucia introduced changes to the M etrology Act, through 
SI No. 98 of 2019, to amend the procedure for the pattern or type approval of measuring 
instruments and align it with international best practice.161  
3.108.   Saint Lucia introduced some environmental policy measures during the review period , 
including phasing out of Styrofoam and other single -use plastic food service containers in Saint  Lucia 
(Cabinet Conclusions No.  695 of 2018 and No.  132(a) of 2019); the eventual prohibition on the use 
of Polystyrene (PS) and Expanded Polystyrene (EPS), alo ng with Polyethylene terephthalate (PET) 
and High -density Polyethylene (HDPS), containers in the local food service industry; the application 
of a 0% import duty on all biodegradable and compostable food service containers; and the 
imposition of new HS codes on the aforementioned products.  
3.3.3   Sanitary and phytosanitary measures  
3.109.   The Ministry of Agriculture is the enquiry point on SPS matters. Saint  Lucia is a member of 
the Codex Alimentarius Commission and a contracting party to the International Plant Protecti on 
Convention (IPPC); it is not a member of the World Organisation for Animal Health ( WOAH, formerly 
OIE). The SLBS is the national contact point for the Codex Alimentarius Commission; it also grants 
food-standard certificates for certain foods (Section  3.3.2). 
3.110.   As of December  2022, Saint  Lucia had not made any notifications to the SPS Committee. 
Identifying and notifying existing SPS measures appears to be a challenge that requires technical 
assistance and no progress in this respect has been made since the  previous Review. The relevant 
national legislation continues to be the Animals (Diseases and Importation) Act – Cap 7.17, the 
Animals Act (Cap 3.11), the Pesticides and Toxic Chemical Control Act revised legislation of 
31 December  2005, which includes the Pesticides and Toxic Chemical Control Act; the Pesticides 
Control (Labelling of P esticides) Regulations; the Pesticides Control (Registration and Licensing) 
Regulations; the Plant Protection Act (Cap 7.12) revised legislation of 31  December  2005, which 
includes the Plant Protection Act, the Plant Protection (Banana Aerial Spraying Levy ) Order, the Plant 
Protection Services (Overtime Payment) Order; the Plant Protection Regulations ; and Panama 
Disease of the Banana Plant Protection Order; and the Saint  Lucia Fisheries Act (Cap 7.15) 
(Legislation), revised edition of the law as at 31  December 2001, which contains a consolidation of 
the Fisheries Act (Act 10 of 1984); Fisheries Regulations; and Fisheries (Snorkelling Licence) 
Regulations.  
3.111.   Saint Lucia does not keep records that provide a comprehensive list of SPS measures in 
force, or those introduced since its previous Review in 2014. There is no mechanism to review 
measures. The authorities note that the SPS regime responds to situations where pest and disease 
outbreaks have been identified and, in general , international guidelines are foll owed. In this respect, 
Saint Lucia's SPS measures are in general based on relevant IPPC, Codex, or WOAH/ OIE standards, 
guidelines, or recommendations. The authorities also note that trading partners affected by an SPS 
measure are informed by Saint  Lucia th rough peer -to-peer contacts in the absence of  a notification 
to the WTO.  
3.112.   Due to the lack of domestic facilities, risk assessment is not conducted generally in 
Saint Lucia. CARICOM's Caribbean Agricultural Health and Food Safety Agency (CAHFSA) , 
establishe d in 2014 , is the body that conducts risk assessment for the region.162 In 2016, CAHFSA 
issued a Guide for risk analysis for plants, the CARICOM Model Handbook, Guidelines for Pest Risk 
Analysis of Imported Plants and Plant Products . CAHFSA has also prepare d a Surveillance Manual – 
 
160 WTO document G/TBT/LCA/52, 28  November  2017.  
161 WTO document G/TBT/N/LCA/55, 23  September  2019. The products affected are fuel dispensers 
(HS8413, 8413.91);  scales (8423.20, 8423.30, 8423.81, 8423.82, 8423.89 ); weighing machines weights 
(8423.90); balances (9016.00); other instruments (9017.80); blood pressure monitors (9018.90); other 
machines and appliances (9024.80); liquid -filled measuring machines (9025. 11, 9025.19); machines for 
measuring or checking pressure (9026.20); breathalyzers (9027.80); gas meters (9028.10); water meters 
(9028.20); electrical energy meters (9028.30);  and other (9031.80).  
162 More information on the activities of CAHFSA may be found  at: https://www.cahfsa.org/ . CAHFSA is 
mandated to perform a coordinating and organizing role for the establishment of an effective and efficient 
regional SPS regime and to execute o n behalf of member States such SPS actions and activities that can be 
more effectively and efficiently executed through a regional mechanism. Its legal foundations are the Revised 
Agreement Establishing the Caribbean Agricultural Health and Food Safety Age ncy (CAHFSA), 
25 February  2011, and the Revised Treaty of Chaguaramas (Articles 57 and 74).  WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  Plant Pests and Diseases  and a Pest Management Operators Training Manual , among other 
guidelines. CAHFSA guidelines follow international best practices. SPS measures adopted in another 
CARICOM member country are not automatically implemented in Saint  Lucia. However, since the 
establishment of CAHFSA, Saint  Lucia and other CARICOM member States are expected to 
harmonize national and regional standards with those at the international level in imports and 
exports of food products and to adopt the WOAH/ OIE approach to improving animal health. CAHFSA 
calls for "an integrated approach to agricultural health and food safety policies … with the aim of 
assuring a high level of animal health and animal welfare within  the CARICOM region throug h 
coherent 'farm-to-fork' measures and adequate monitoring of these, while ensuring the effective 
functioning of local and international trading relationships ".163 With respect to plant health, CAHFSA 
seeks a harmonized regional plant health strategy includ ing contingency planning to ensure that 
measures are in place to combat disease outbreaks.164 With respect to food safety, recognizing 
regional deficiencies, CAHFSA aims at adopting  a regional approach, establishing an integrated 
Agricultural Health and Foo d Safety Regime to operate in collaboration with implemented national 
policies aimed at achieving high levels of food safety, enhancing regional agricultural trade 
competitiveness, and advancing environmental protection while safeguarding public health of 
member States.165 
3.113.   The M inistry of Agriculture , through its Veterinary  Authority , its Chief Plant Research Officer, 
and its Crop Protection and Quarantine Unit (CPQU ), is the main entity responsible for the 
implementation of SPS measures. Additionally, the Environmental Health Department of the Ministry 
of Health, Wellness and Elderly Affairs deals with environmental issues, and the Pesticide Control 
Board maintains a  register of pesticides and issues import permits for pesticides.  
3.114.   Importers of plants, animals , and fish, and of material, products, and by -products thereof, 
must apply for an import permit from the relevant unit within the M inistry of Agriculture . Obtain ing 
import permits for plants and animals requires  the presentation of the corresponding sanitary or 
phytosanitary certificate from the country of origin. In addition to a valid import permit, importation 
is conditional on the provision of a phytosanitary or sanitary certificate issued by the competent 
authority of the exporting country; no systematic testing is carried out at points of entry into 
Saint Lucia, but imports are inspected to ascertain their integrity and quality.  
3.115.   The Veterinary Authority of S aint Lucia is responsible for the protection of animal health and 
for controlling the spread of exotic and zoonotic diseases; it is in charge of enforcing and 
administering the Animal (Disease and Importation) Act, 2005. Imports of any live animal s, animal  
products , and by -products into Saint  Lucia require a Veterinary Import Permit from the Veterinary 
Authority. Arrangements for applying for an import permit must be made in advance to the travel 
date. In reviewing an application for a permit, the deciding factor is fundamentally the disease status 
of the exporting country vis-a-vis the disease status of Saint  Lucia.166 An approved application is 
accompanied by the conditions that must be complied with by  the exporting country. The provision 
of a valid Veteri nary Health Certificate issued by the Veterinary Authority of the exporting country 
is a compulsory condition to be granted an import permit. All animals and animal products upon 
arrival into Saint  Lucia must be inspected by the officials from the Veterina ry Authority . Live animals 
transiting through Saint  Lucia must be accompanied by a transfer permit issued by the V eterinary 
Authority . 
3.116.   Special conditions apply for the import ation of  meat, poultry,  fish and seafood , and other 
animal -related products.  An import permit from the Agricultural Division of the Ministry of Agriculture 
must be obtained for the importation of meat and fish for domestic use only, on amounts over 
20 pounds but less than 100  pounds.  The completed  meat/fish permit application form must be 
submitted to the V eterinary Authority.  If approved, the applicant will be notified, and the approval 
will be emailed to the applicant. The applicant will present the permit at the port of entry and pay 
the requisite XCD  20 fee. An import licen ce is need ed for the commercial import of meat or 
 
163 CAHFSA , Animal Health . Viewed at: https://www.cahfsa.org/animal -health . 
164 CAHFSA , Plant Health . Viewed at: https://www.cahfsa.org/plant -health . 
165 CAHFSA , Food Safety . Viewed at: https://www.cahfsa .org/food -safety . 
166 To obtain an import permit, the importer must submit an application form for an import license 
specifying the type of product to be imported and the country of origin. The country of origin must be approved 
by the Veterinary Authority (issuance of tentati ve approval) after which the importer may proceed to import 
under conditions specified. The application is subsequently approved if all invoices and original health 
certificates have been submitted and considered satisfactory. Only products from approved c ountries will be 
allowed entry. Applications are usually processed within one or two working days.  WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  fish/seafood for amounts over 100 pounds. An Import License Application Form must be submitted 
to the Ministry of Commerce, Manufacturing, Business Development, Cooperatives and Consumer 
Affairs , and then processed by the Ministry of Agriculture together with the purchase order. In the 
case of seafood, the licen ce will be approved only if the seafood is available locally.  
3.117.   In the case of import permits for planting material (trees, shrubs, vines, cutting grafts, 
scions, buds, bulbs, roots, seeds, and any other plant part capable of propagation), the application 
for the licen ce must be made a month before importation. The completed import license application 
form must be submitted to the Crop Protection Unit togeth er with a phytosanitary certificate from 
the country of origin. Both the import permit and the phytosanitary certificate must be produced at 
the port of entry of the planting material. In some cases ( e.g. in the case of imports of lumber), a 
Fumigation Cer tificate is required from the country of origin to indicate that the planting material 
has been fumigated prior to shipment.  
3.118.   Saint Lucia prohibits the importation of a number of products on SPS grounds , including  
meat from animals treated with hormones; h oney; yams and sweet potatoes; bananas and plantains 
(all parts and handicraft items); unprocessed plant material from coconut, citrus, and bananas; 
plants rooted in soil; anthurium lilies, heliconia, and ginger lilies; coconut and palms (except polished 
handicraft items); soil; and packing material of grass, straw, etc. Import restrictions, mostly in the 
form of permits or quarantine requirements, continue to apply to a number of products that could 
potentially pose a pest problem.167 
3.3.4   Competition policy and  price controls  
3.119.   Saint Lucia does not currently have a national competition policy law. The OECS  has agreed 
to establish a supra -national competition agency to handle competition matters within its single 
market, which would be the competition authority for Saint  Lucia. However, as of November  2022, 
this authority had not been created and a draft OECS Co mpetition Bill was being reviewed.168 The 
current extent of national law remains limited, essentially covering practices that may mislead the 
public, or that may cause confusion with or discredit other enterprises.  
3.120.   Competition policy is enforced at the regi onal level by the CARICOM Competition Commission 
(CCC), established by Chapter VIII of the RTC, and functioning since January  2008 in Paramaribo, 
Suriname. The functions of the CCC include applying the rules of competition in respect of 
anti-competitive cr oss-border business conduct , promoting and protecting competition in CARICOM , 
and coordinating the implementation of CARICOM's competition policy. To discharge its functions, 
the CCC is in charge of monitoring anti -competitive practices of enterprises oper ating in the CSME 
and investigating and arbitrating cross -border disputes. The CCC is also responsible for keeping 
competition policy under review and advising and making recommendations to COTED to enhance 
its effectiveness, as well as for promoting the e stablishment of institutions and the development and 
implementation of harmonized competition laws and practices by the member States to achieve 
uniformity in the administration of applicable rules.  
3.121.   The CCC is empowered to , in respect of cross -border tran sactions or transactions with 
cross-border effects, monitor, investigate, detect, make determinations , or take action to inhibit and 
penalize enterprises whose business conduct prejudices trade or prevents, restricts , or distorts 
competition within the CSM E. On the basis of its investigations, the CCC may make determinations 
regarding the compatibility of business conduct with the rules of competition and other related 
provisions of the Treaty. To remedy or penalize anti -competitive business conduct the CCC  may 
order the termination or nullification of prohibited agreements, conduct, activities , or decisions; 
direct the enterprise to cease and desist from anti -competitive business conduct and to take such 
steps as are necessary to overcome the effects of abu se of its dominant position in the market; 
order payment of compensation to persons affected; and impose fines for breaches of the rules of 
competition.169 
 
167 Plant Protection Act No.  21 of 1988.  
168 CCC, St Lucia. Viewed at: 
https://www.caricomcompetitioncommission.com/en/competition/competition -authorities?id=44 . 
169 CCC, Functions and Powers . Viewed at: https://www.caricomcompetitioncommission.com/en/about -
us/competition . WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  3.122.   No cases involving companies with business in Saint  Lucia had been brough to the CCC as 
of December  2022. 
3.123.   The prices of some products are subject to caps in Saint  Lucia. Generally, these are products 
considered to be basic staples or important inputs. Under the Distribution and Price Controls Act , 
Cap 13.09, the Ministry of Commerce is granted the authori ty to fix or change prices and is 
responsible for the administration of price controls.  
3.124.   Price Control Order No.  54 of 2  June 2008 and i ts multiple subsequent amendments regulate 
most price controls in Saint  Lucia.  
3.125.   Section  A of the Schedule to the Order f ixes maximum wholesale and retail mark -ups for a 
range of essential foodstuffs, including milk, cheese, onions, garlic, cereals, potatoes, peas and 
beans, edible oil, margarine, corned beef, baby food, wheat flour, sardines, tuna, salted biscuits, 
green te a, and packaged rice and sugar; cement; household and school supplies, including soap and 
toothpaste; fertilizers and soil ameliorants; and herbicides and insecticides. These goods are subject 
to a controlled maximum percentage mark -up, which is calculated  on the landed cost for imports, 
which is the c.i.f. value plus import duties and the CSC, plus 1% of the invoice value to cover the 
cost of remittance to the payments place, plus 10% of the c.i.f. value (20% in the case of cement).  
3.126.   Pursuant to Section  of the Order, and as subsequently modified, maximum producer 
(ex. factory/farm), wholesale , and retail prices are applied to unpackaged rice (parboiled, sugar 
(brown and refined)), and flour (wheat and wholewheat); maximum wholesale and retail prices are 
fixed for fuels (gasoline, diesel, kerosene , and LPG); and maximum retail prices are fixed for certain 
types of bread.170 The Government remains the sole importer of rice, sugar , and flour (Section  4.1). 
Maximum fuel prices are revised every three months to en sure regular pass -through of international 
price fluctuations to consumers.  
3.3.5   State  trading and state -owned enterprises  
3.127.   Saint Lucia has not submitted to the WTO any notification regarding state  trading 
enterprises. However, there are a number of government corporations and statutory bodies that 
engage in trade -related activities, although generally not in an exclusive manner. For instance, the 
Ministry in charge of commerce (currently the Ministry of Commerce, Manufacturing, Business 
Development, Cooperative s and Consumer Affairs ) retains exclusive rights over bulk imports of rice, 
sugar, and flour. The Ministry's Central Tenders Board awards importation contracts through 
competitive tenders. No import restrictions apply to these commodities when packaged. Tw o 
statutory bodies, the Saint  Lucia Marketing Board and the Saint  Lucia Fish Marketing Corporation, 
remain active on the wholesale and retail markets of fruit and vegetables, and seafood, respectively. 
According to the authorities, neither of these two par astatal entities has exclusive rights over 
importation or marketing.  
3.128.   As at end-2022, there were 37  state entities in Saint  Lucia, of which 24 were statutory bodies 
and 13 were government corporations (Table  3.10).  
Table  3.10 Government corporations and  statutory bodies in Saint  Lucia, 202 2 
Government corporations and statutory bodies  
Government corporations  
1. Government Information Technology Services Ltd (GITS)  
2. Invest Saint  Lucia (formerly National Development Corporation)  
3. National Insurance Corporation  
4. National Insurance Property Development Company  
5. Saint Jude Hospital Corporation  
6. Saint  Lucia Bureau of Standards (SLBS)  
7. Saint  Lucia Development Bank  
8. Saint Lucia Fish Marketing Corporation Ltd  
9. Saint  Lucia Mortgage Finance Company Ltd  
10. Soufriere Regional Development Foundation Ltd 
11. Southern Tourism Development Corporation  
 
170 Price Control Order No.  54 of 2  June 2008, as amended by SI No. 92 of 28  September  2009 and 
SI No. 58 of 9  August  2013.  WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  Government corporations and statutory bodies  
12. Water and Sewerage Company Inc. (WASCO)  
13. Saint Lucia National Housing Corporation  
Statutory bodies  
14. Saint  Lucia Archaeological & Historical Society  
15. Banana Industry Trust  
16. Sir Arthur Lewis Community College (SALCC)  
17. National Skills Development Centre  
18. James Belgrave Micro -Enterprise Development Fund (BELFUND ) 
19. Castries City Council  
20. Cultural Development Foundation  
21. Financial Services Regulatory Authority (FSRA)  
22. Folk Research Centre  
23. Free Zone Management Authority (FZMA)  
24. National Archives Authority of Saint  Lucia 
25. National Community Foundation  
26. National Conservation Authority  
27. National Lotteries Authority  
28. Pitons Management Authority  
29. Saint  Lucia Air and Seaports Authority  
30. Saint  Lucia Bureau of Standards  
31. Saint  Lucia Marketing Board  
32. Saint  Lucia National Trust  
33. Saint  Lucia Road Transport Board  
34. Saint  Lucia Social Development Fund  
35. Saint  Lucia Solid Waste Management Authority  
36. Saint  Lucia Tourist Board  
37. Soufriere Marine Management Association  
Source:  Information provided by the authorities.  
3.129.   Government subventions are the main source of funding for statutory bodies; the liabilities 
of statutory bodies that have the power to borrow may be guaranteed by the Government if 
authorized by  Parliament.  
3.3.6   Government procurement  
3.130.   Saint Lucia is not a party nor an observer to the WTO plurilateral Agreement on Government 
Procurement.  
3.131.   During the review period, Saint  Lucia introduced new legislation with respect to government 
procurement. The Public Procurement and Asset Disposal Act , No. 19 of 2015, passed on 
4 November  2015, introduced a new, more up -to-date, procurement regime. The Public 
Procurement and Asset Disposal Act, C ap 15.10 regulates and provides for the procedures  to be 
applied for the public procurement of goods, works , and services ; the public procurement of projects 
under a public -private partnership ; the institutions responsible for those matters ; asset disposal ; 
and related matters. The Act was commenced in Ju ne 2021. As of Dec ember  2022, the Act was 
awaiting full implementation, as regulations had been drafted , but not yet approved . According to 
the authorities, the Department of Finance of the Ministry of Finance, Economic Development and 
the Youth Economy is preparing for the implementation of the Procurement and Asset Disposal Act , 
No. 19 of 2015, which will repeal the Procurement and Stores Regulations ( SI No. 37 of 1997).171  
3.132.   An amendment to the Public Procurement and Asset Disposal Act, C ap 15.10 was made in 
December  2020 (Act No.  13 of 2020). The 2020 Act introduced a series of modifications with new 
sections added to the original Act related to functions and powers of the Minister , the delegation of 
powers, the evaluation of works contract by consultant, and a list of suppliers.  
3.133.   The stated purposes of the Procurement (2015) Act are  to (i) simplify, clarify , and modernize 
public procurement; ( ii) make public procurement procedures transparent; ( iii) require competition 
in public procurement proportionate to  the circumstance, value, complexity, nature , or size of the 
procurement; ( iv) foster and encourage broad participation in public procurement procedures; 
(v) provide for increased public confidence in the public procurement procedures followed by a 
procuring entity; ( vi) ensure fair and equitable treatment of all persons participating in public 
 
171 Department of Finan ce. Viewed at: https://www.finance.gov.lc/resources/index/33 . WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  procurement; ( vii) provide increased economy in public procurement procedures and ensure that 
the best value is obtained for public funds expended; and ( viii) provide safeguards for the 
maintenance of the quality, integrity , and transparency of public procurement.  
3.134.   The Public Procurement Act applies to any public procurement effected by a procuring entity, 
including statutory bodies, and to financial service con tracts concluded at the same time as, before , 
or after a contract of acquisition or rental of immovable property, in whatever form. It does not 
apply to public procurement undertaken ( i) to protect national security or defence if the Prime 
Minister so dete rmines, and the public procurement is undertaken by the most competitive method 
of public procurement available in the circumstances; ( ii) for the acquisition or rental, by whatever 
financial means, of immovable property or concerning rights in such proper ty; ( iii) for the 
acquisition, development, production , or co -production of programme material or commercials 
intended for broadcasting by broadcasters or publication in the media, and contracts for broadcasting 
time; ( iv) for arbitration and conciliation services; ( v) for financial services in connection with the 
issue, sale, purchase , or transfer of securities or other financial instruments, including transactions 
to raise money or capital; ( vi) for research and development services on a non -discriminator y basis; 
(vii) for any public procurement made under a cooperative procurement agreement among OECS 
member States; ( viii) for any public procurement funded by a donor organization on the condition if 
the procuring entity uses the public procurement procedu res of the donor organization or procedures 
approved, or agreed to, by the donor organization; and (i x) for the supply of electricity, 
telecommunications, water , or other similar services by a contractor , which is regulated by another 
Act. Public procureme nt may be undertaken by electronic means.  
3.135.   In the new regime, each Ministry or agency conducts its own procurement, subject to the 
dispositions of the Act, following the recommendations of a Tender Evaluation Committee. 
Procurement deemed to be minor by the  2015 Act (below XCD  100,000) may be approved by an 
accounting officer; procurement considered intermediate (with a value between XCD  100,000 and 
XCD 200,000) must be approved by the Public Procurement Committee (see below) , while 
procurement classified as  major (above XCD  200,000) must be approved by the Central Public 
Procurement Board (CPPB), established by the 2015 Act to replace the functions of the Central 
Tenders Board (CTB). Contracts for computers, furniture, and general -use office supplies are han dled 
by the Central Procurement Unit of the Ministry of Finance.  
3.136.   Under the new legislation, the CPPB is responsible, in respect of a public procurement of a 
"major value" (XCD  200,000 and above, as specified in Schedule 1 to the Act) , for vetting tendering  
documents and notices submitted to it by a procuring entity; receiving and publicly opening tenders; 
selecting persons from a list of qualified evaluators to act as members of a Tender Evaluation 
Committee and oversee the examination and evaluation of ten ders; and reviewing the 
recommendations of a Tender Evaluation Committee and either approving the award of the public 
procurement contract, or requiring the Tender Evaluation Committee to make a new or further 
evaluation on specified grounds. The CPPB is e xpected to achieve high standards of transparency 
and equity in the execution of its functions, by taking into account the evaluation criteria and 
methodology disclosed in the tendering documents . It must provide equality of opportunity and 
fairness of tre atment to all tenderers , and must obtain the best value for money in terms of price, 
quality , and delivery, having regard to set specifications.  
3.137.   The 2015 Act mandates the appointment of a Public Procurement Committee to ensure that 
all public procurement b y a procuring entity is conducted in accordance with the Act. The functions 
of the Public Procurement Committee, in respect of public procurement of an intermediate value, 
are to (i) approve public procurement procedures, tendering documents, public procurement 
contracts , and conditions and addenda to tendering documents; ( ii) manage clarifications to 
tenderers at tendering stage and solicitation of clarifications from tenderers at evaluation stage; 
(iii) deliberate on the findings of Tender Evaluatio n Committees and advise on award of public 
procurement contracts or otherwise; and ( iv) review and approve variations, addenda , or 
amendments to ongoing public procurement contracts in accordance with best public procurement 
practices and in compliance wit h the Act.  
3.138.   The 2015 also contains specifications relating to public procurement procedures. It specifies 
that these shall only be initiated where ( i) the availability of funding for the public procurement 
requirement has been confirmed; and ( ii) approval t o proceed has been given by ( a) in the case of 
a public procurement of a minor value, the accounting officer, ( b) in the case of a public procurement 
of an intermediate value, the Public Procurement Committee, or ( c) in the case of a public WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  procurement of a major value, the Board. In general terms, depending on the value of the 
procurement, the accounting officer,  the Public Procurement Committee , or the Board select the 
successful proposal on the basis of ( i) the technical quality of the proposal, the expe rience of the 
tenderer, the expertise of the key staff of the tenderer, and the proposed work methodology, as well 
as the price of the proposal; ( ii) the quality of the technical proposal submitted within a 
predetermined fixed budget; ( iii) the best financ ial proposal submitted by the tenderer; or ( iv) where 
the services are of an exceptionally complex nature or likely to have considerable impact on future 
projects or national economy or may lead to the submission of proposals with prices which are not 
comp arable, exclusively on the technical quality of the proposal.  
3.139.   The technical evaluation of proposals is conducted on the basis of criteria including 
(i) experience; ( ii) the quality of the methodology proposed; ( iii) the qualifications of the staff 
proposed ; (iv) the transfer of knowledge, if required in the request for proposals; and ( v) in the case 
of regional or international competitive tendering, the extent of participation by nationals among 
key staff in the performance of the public procurement. After  passing the technical evaluation, a 
financial evaluation of the proposals of the remaining tenderers is conducted. The tenderer whose 
tender attains the highest score, in accordance with the criteria and selection method set out in the 
request for proposa ls, or the one with the least cost in the case of the least cost method of selection, 
must be selected for award, subject to the satisfactory conclusion of negotiations. The procuring 
entity must award the public procurement contract to the successful tend erer and notify all the other 
shortlisted tenderers of the decision.  
3.140.   A procuring entity may request sealed quotations from not less than three tenderers (unless 
goods are not available from three suppliers) for goods or services of minor value for ( i) readily 
available goods or technical services that are not specially produced or provided to the particular 
specifications of the procuring entity; ( ii) a procurement made on the basis of price and other 
price-related factors; ( iii) a procurement where it is not necessary to conduct discussions with the 
tenderer about the tender; or ( iv) a procurement where there is a reasonable expectation of 
receiving more than one quotation. The tender is granted to the highest -ranking quotation . 
3.141.   The Act, as amended,  contemplates cases where direct procurement may take place, and 
the procuring entity is allowed to request a proposal or a sealed quotation from one supplier. The 
Minister of Finance may use direct public procurement in cases where ( i) there is only one suppl ier 
that has the exclusive right to manufacture the goods, carry out the works, or perform the services 
to be procured, and no suitable alternative is available; ( ii) additional deliveries of goods by the 
original supplier are intended either as partial re placement or extension for existing goods, services, 
or installations and a change of supplier would compel the procuring entity to procure equipment or 
services not meeting requirements of inter -changeability with already existing equipment or service; 
(iii) additional works, which were not included in the initial public procurement contract , have, 
through unforeseeable circumstances, become necessary and the separation of the additional works 
from the initial public procurement contract would be difficult  for technical or economic reasons; or 
(iv) continuity of the procurement requirement is essential to meet the objectives of the public 
procurement.  
3.142.   The Act also allows for the use by the Minister of Finance of emergency public procurement 
in cases of natu ral disasters of threat thereof; war; threat to national security, life , or the quality of 
life or environment; or when the condition or quality of goods, equipment, building , or publicly owned 
capital goods may seriously deteriorate unless action is urgen tly and necessarily taken to maintain 
them in their actual value or usefulness, or if an investment project may be seriously delayed for 
want of an item of a minor value. The scope of the emergency public procurement is, as far as 
possible, limited to the period of the emergency. The Law also has provisions dealing with minor 
value public procurement, which allows it to take place without open competitive tendering but 
maintaining a record of the public procurement contract. Subscribing framework agreements  is 
permitted for public procurement of bulk purchases if procurement is expected to arise on a repeated 
basis during a given period of time within a procuring entity or for all procuring entities. Bulk 
purchases are the responsibility of the procurement u nit within the Ministry of Finance, Economic 
Development and the Youth Economy . 
3.143.   The Act (Schedule 1) classifies as minor procurement below XCD  100,000, as intermediate, 
procurement between XCD  100,000 and XCD  200,000, and as major procurement above 
XCD 200,000. Schedule 3 of the Act sets thresholds for the use of international open tendering : WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  USD 241,000 (SDR  155,000) for goods and for services , and USD  8.975  million (SDR  6.6 million) 
for works.  
3.144.   The 2015 Act mandates agencies to use open competitive tenderi ng as their preferred 
procurement mode of goods, services , and works. The process may include a prequalification 
procedure or post -qualification procedure, before selection of the winning tender. The Act stipulates 
that open competitive tendering must prov ide equal access to all eligible and qualified tenderers 
without discrimination. However, the procuring entity may use a national competitive tendering 
where (i)  the public procurement is of a minor value and the works, goods , or services are widely 
availa ble in Saint  Lucia at a competitive price; (ii)  the works are labour intensive and most suitable 
for suppliers in Saint  Lucia; or (iii)  the works are scattered geographically or spread over time. 
Regional or international competitive tendering may take pla ce where sufficient competition does 
not exist in Saint  Lucia or in the case of the monetary thresholds specified in Schedule 3 and 
mentioned above. If national competitive tendering is used, the invitation to tender is published in 
the Gazette and one new spaper of wide circulation in Saint  Lucia. If regional or international 
competitive tendering is used, the invitation to tender is published in one regional and one 
international newspaper.  
3.145.   A procuring entity may use restricted tendering where ( i) it has r eason to believe that the 
procurement requirement is only available from a limited number of tenderers; ( ii) the time and cost 
of considering a large number of tenders is disproportionate to the value of the public procurement; 
(iii) there is no response f ollowing open competitive tendering and a re -tender exercise is not 
considered practical; or ( iv) by limiting the participation in a particular public procurement to 
suppliers included on the prequalification list drawn up and maintained by the procuring e ntity so as 
to ensure that suppliers of specialized goods and services have and maintain the necessary technical 
and financial capability to provide them. In the first case, all known suppliers capable of supplying 
the procurement requirement must be direc tly contacted. If restricted tendering is used because of 
the large number of suppliers, the procuring entity shall, as far as reasonably possible, directly solicit 
tenders from a minimum of five tenderers.  
3.146.   A procuring entity may carry out two -stage tende ring if it is not feasible to fully define the 
technical or contractual aspects of the public procurement to elicit competitive bids; or if due to the 
complex nature of the goods, services , or works to be procured, the procuring entity wishes to 
consider v arious technical or contractual solutions, and to discuss them with tenderers. Before the 
invitation to tender for the public procurement of large or complex works is issued, the p rocuring 
entity is permitted to use prequalification procedures to identify tenderers. In these cases, an 
invitation to prequalify  is to be published in at least two newspapers of wide circulation in Saint  Lucia 
or in a newspaper of wide regional or international circulation.  
3.147.   The proposed Public Procurement and Asset Disposal Act , 2020, introduced legal 
amendments  to the regime,  mainly to comply with international best practices, and deal with issues 
such as pre -qualifications procedures, publication of a procurement plan, and procedures for 
two-stage tenders. Additionally, the Ac t eliminate d the references to regional and international 
tenders, replacing them for international tenders. It also increase d the thresholds for intermediate 
and large purchases, from XCD 100,000 to XCD  500,000 and above XCD  500,000, respectively.  
3.148.   Currentl y, in the absence of regulations for the 2015 Act, procurement is still conducted 
under the 1997 legislation, the Finance (Administration) Act, Act No.  3 of 1997 in force since 
1 April 1997 (SI  No. 22 of 1997), and its regulations, including the Procuremen t and Stores 
Regulations to the Finance Administration Act. Invitation to tender is the principal method of 
awarding contracts for the procurement of goods, construction work, or services. Although not a 
statutory requirement under the 1997 legislation, te nder notices are generally posted in the Gazette  
and at least two local papers of wide circulation. All tender notices are currently published on the 
Department of Finance webpage.172 The awards of contracts are also published on the webpage.173 
The legislat ion does not specify any price -related preferences for local suppliers.  
 
172 Department of Finance , Tenders: Tender Opportunities . Viewed at. 
https://www.finance.gov.lc/tenders/index/11 . 
173 Department of Finance , Tenders: Award of Contracts . Viewed at: 
https://www.finance.gov.lc/tenders/index/3 . WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  3.149.   Procurement amounts increased considerably during the review period in nominal terms, 
going from XCD  178 million in 2013 to XCD  325 million in 2019. However, the share of GDP 
represent ed by procurement has remained relatively stable, at slightly over 6% (Table  3.11). There 
are no statistics with respect to the modes of procurement used in each case, however, due to the 
existence of thresholds, it is safe to say that most procurement by number of operations takes place 
directly, while more than half of the value corresponds to competitive procurement.  
Table  3.11 Procurement contracts, 2013 -19 
Fiscal year  Procurement expenditure (XCD)  Share of GDP  (%)  
2013 178,056,569.86  6.1 
2014 330,067,144.57  7.8 
2015 278,741,940.86  6.2 
2016 318,571,565.47  4.4 
2017 271,609,532.40  6.9 
2018 327,294,847.79  5.5 
2019 325,219,782.11  6.3 
Source:  WTO Secretariat calculations, based on data provided by the authorities.  
3.150.   Neither the 2015 Act nor other Saint  Lucia legislation stipulates a specific appeals 
mechanism for government procurement. However, in practice appeals may be made to the CTB or 
to the pr ocuring entity if it is an administrative issue, as well as to the courts.  
3.3.7   Intellectual property rights  
3.151.   Saint Lucia has adopted TRIP S-compatible legislation in all areas, with the exception of 
patents, where although an Act has been passed, it is not in fo rce due to a lack of implementing 
legislation. In this respect, there have been no changes to the legal and institutional framework for 
intellectual property protection in Saint  Lucia since its previous Review.  
3.152.   Saint Lucia has been a member of WIPO since 1993. It participates in a number of WIPO 
treaties (Table  3.12). During the review period, Saint  Lucia acceded to the Marrakesh Treaty to 
Facilitate Access to Published Works for Persons Who Are Blind, Visually Impaired or Otherwise Print 
Disabled (VIP), w hich entered into force on 11  September  2020.  
Table  3.12 Saint  Lucia's participation in WIPO treaties, 2022  
Treaty  Accession  In force  
Berne Convention  21 May 1993 24 August  1993 
Marrakesh VIP Treaty  11 June 2020 11 September  2020 
Nice Agreement  18 December  2000 18 March  2001 
Paris Convention  9 March  1995 9 June 1995 
Patent Cooperation Treaty  30 May 1996 30 August  1996 
Phonograms Convention  2 January  2001 2 April 2001 
Rome Convention  17 May 1996 17 August  1996 
Vienna Agreement  25 September  2001 25 December  2001 
WIPO Convention  21 May 1993 21 August  1993 
WIPO Copyright Treaty  24 November  1999 6 March  2002 
WIPO Performances and Phonograms Treaty  24 November  1999 20 May 2002 
Washington Treaty  18 December  2000 Not in force yet  
Source:  WIPO , WIPO -Administered Treaties . Viewed at: 
https://www.wipo.int/wipolex/en/treaties/ShowResults?code=LC . 
3.153.   All of Saint  Lucia's national laws and regulations related to intellectual property h ave been 
notified to the WTO; there were no updates submitted during the review period.174 Saint Lucia's 
notified contact point for issues related to intellectual property rights (IPRs) is the Registry of 
Companies and Intellectual Property (ROCIP), in the Attorney General's Office. Saint  Lucia is 
involved in a WIPO initiative seeking to establish a regional framework for the protection of 
traditional knowledge, traditional cultural expressions, and genetic resources.  
 
174 The most recent notification is contained in WTO document IP/N/1/LCA/2, 18  August  2004; the 
review of Saint  Lucia's leg islation in the TRIPS Council and its responses to the checklist of enforcement -related 
issues date from 2001.  WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  3.154.   Since 2000, t he ROCIP has been  the comp etent authority concerned with the administration 
of laws on IPRs in Saint  Lucia. In addition to registering companies, business names , and 
partnerships , the ROCIP has as its primary function the administration of trademarks, patents, 
industrial designs, g eographical indications, layout -designs, and copyright. The ROCIP is also 
responsible for making recommendations on matters relating to IPRs and for public education and 
information dissemination on IPRs. It also uses the Government Information Service to disseminate 
information on IP laws.175 The main laws for which the ROCIP is responsible are the Registration of 
Business Names Act and Rules, Cap 13.03; the Layout -Designs (Topographies) Integrated Circuits 
Act, Cap 13.16; the Geographical Indications Act a nd Regulations, Cap 13.14; the Copyright Act 
Cap 13.07; the Industrial Designs Act and Regulations , Cap 13.29; the Protection against Unfair 
Competition Act , Cap 13.28; and the Trademarks Act and Regulations , Cap 13.30 (Table  3.13). The 
Patents Act , No. 16 of 2001 , will also fall under the ROCIP's purview once the draft Regulations that 
are presently being reviewed are implemented.  
3.155.   The ROCIP's main objectives are to create efficient administration of company and IP 
matters, ensure easy access to information  filed at the Registry , and generate a level of enforcement 
and awareness of treaties and legislation pertaining to companies and IP.176 
Table  3.13 National IPR legislation, 202 2 
Legislation  
(entry into force)  Term of protection  Coverage  Sanctions  
Industrial designs  
Industrial Designs Act 
2001 (1  June 2003); 
Industrial Designs 
Regulations 2003   
(1 June 2003)  Five years, renewable for 
two consecutive five -year 
periods  Any composition of lines or colours 
or any three -dimensional form, or 
any material that: gives a special 
appearance to a product of industry 
or handicraft; can serve as a pattern 
for a product of industry or 
handicraft; or appeals to and is 
judged by the eye.  Fines up to 
XCD 10,000 or 
imprisonment 
for up to 
five years  
Layout -designs of integrated circuits   
Layout -Designs 
(Topographies) of 
Integrated Circuits Act 
2000 (1  May 2003); 
Layout -Designs 
(Topographies) of 
Integrated Circuits 
Regulations 2003  
(1 May 2003) 10 years from the date of 
commencement of 
protection; non -
renewable  The three -dimensional disposition of 
the elements (at least one of which 
is an active element) and of some or 
all of the interconnections of an 
integrated circuit; or such a three -
dimen sional disposition prepared for 
an integrated circuit intended for 
manufacture  Fines up to 
XCD 5,000 or 
imprisonment 
for up to 
two years  
Geographical indications  
Geographical Indications 
Act 2000 (1  May 2003);  
Geographical Indications 
Regulations 2003  
(1 May 2003)  Indefinite protection  Indication which identifies a good as 
originating in the territory of a 
country, or a region or locality in this 
territory, where a given quality, 
reputation or other characteristic of 
the good is essentially attributable to 
its geographical origin  Fines up to 
XCD 10,000 
and/or 
imprisonment 
for up to 
two years  
Trademarks  
Trade Marks Act 
2001(1  April 2003);  
Trade Marks Regulations 
2003 (1 April 2003) 10 years from filing, 
renewable  A mark used or proposed to be used 
in relation to  goods for the purpose 
of indicating, or so as to indicate, a 
connection in the course of trade 
between the goods and some person 
having the right either as proprietor 
or as registered user to use the 
mark, whether with or without any 
indication of the ide ntity of that 
person.  Fines up to 
XCD 250,000  
Copyright and related rights  
Copyright Act 1995 
(6 September 1995) ; 
Copyright (Amendment) Literary, dramatic, 
musical or artistic works, 
computer programs, and Original literary , dramatic, musical 
or artistic works, computer 
programs, and data compilations; Fines up to 
XCD 50,000 
and/or 
 
175 ROCIP , Overview of Registry of Companies and Intellectual Property . Viewed at: 
https://attorneygeneralchambers.com/p/registry -of-companies -intellectual -property . 
176 ROCIP , Overview of Registry of Companies and Intellectual Property . Viewed at: 
https://attorneygeneralchambers.com/p/registry -of-companies -intellectual -property . WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  Legislation  
(entry into force)  Term of protection  Coverage  Sanctions  
Act 2000 
(27 March  2000);  
Copyright (Importation 
Restriction) Regulations 
2000 ( 27 May 2000); 
Copyright (International 
Organizations) Order 2000 
(27 May 2000) data compilations, 50 
years from author's 
death (if authorship 
unknown, 50  years after 
first public availability); 
computer -generat ed 
works (no human 
author), sound 
recordings and films, 50 
years from creation/first 
public availability; 
broadcasts and cable 
programmes, 50 years 
from broadcasting; 
typographical 
arrangements of 
editions, 25 years from 
first publication  computer -generated works (no 
human author), sound recordings, 
films, broadcasts or cable 
programmes; typographical 
arrangements of published editions. 
No formal registration o f copyright is 
required.  imprisonment 
for up to 
five years  
Patents     
Patents Act 2001 
(27 August  2001) For lack 
of implementing 
regulations, the Act is not 
yet in force .a 20 years  New invention, involving an 
inventive step and capable of 
industrial application. Compulsory 
licensing allowed after three years.  Fines up to 
XCD 10,000 
and/or 
imprisonment 
for up to 
three  years  
a The situation is the same as in the previous Review. Due to the lack of regulations, the Act is not in 
force and patents are not currently granted in Saint  Lucia. According to the authorities, patents that 
have been granted in the Unite d Kingdom are re -registered in Saint  Lucia by virtue of Part I, Title X 
of the Commercial Code, Ch.  244, Revised Laws of Saint  Lucia 1957.  
Source:  Information provided by the authorities.  
3.156.   The Patents Act , No. 16 of 2001 grants protection for 20 years to patent holders. It covers 
new inventions, involving an inventive step and capable of industrial application . Title X of the 
Commercial Code contains provisions for compulsory licensing of intellectual property but is yet to 
enter into force . As of December  2022, the draft Regulations were still with the Attorney General's 
Chambers. In the absence of the relevant implementing regulations, Saint  Lucia still fails to fully 
comply with the provisions of the TRIPS  Agreement, since, in accordance with its domestic  legislation 
it cannot provide a 20 -year protection period for patents. The lack of an up -to-date legislation is 
reflected in the fact that Saint  Lucia did not grant any patents during the review period.  
3.157.   Saint Lucia is a party to the Paris Convention for the Protection of Industrial Property (1883), 
as of 29  August  1995, and to the Patent Cooperation Treaty (1970), as of 6  August  2002. The 
International Bureau of WIPO has been appointed as the receiving office for international applications 
filed by reside nts and nationals of Saint  Lucia.  
3.158.   Legislation to implement the TRIPS  Agreement regarding copyright and trademarks is in 
place and has entered into force. Under the Copyright Act 1995 and its amendments, the Registry 
of Copyright is responsible for the adm inistration of the Act and to generate a level of enforcement 
and awareness of treaties and legislation pertaining to copyright. To qualify for protection, a work 
must first be original and fixed in some tangible form. Literary, dramatic, musical or artist ic works, 
computer program mes, typographical arrangements of published editions, and data compilations 
are protected for 50 years from the date of the author's death. In the case of anonymous or unknown 
authors, the protection period is 50 years after firs t public availability. Computer -generated works, 
sound recordings , and films are protected for 50 years from creation/first public availability. 
Broadcasts and cable programmes, for 50 years from broadcasting; and typographical arrangements 
of editions, 25  years from first publication.  
3.159.   Copyright protection is extended to original literary, dramatic, musical , or artistic works, 
computer programmes, and data compilations; computer -generated works (no human author), 
sound recordings, films, broadcasts or cable programmes; and typographical arrangements of 
published editions. No formal registration of copyright i s required for protection. However, 
registration facilitates the claiming of rights in court. Copyright owned by international organizations 
is protected for 50  years from the date of creation of the work. The Copyright Act also protects the WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  moral rights o f producers of phonograms and performers. The Copyright Act also provides for 
copyright protection in audiovisual production made by foreign performers and foreign producers, 
as well as neighbouring rights in a broadcast made by a foreign broadcasting orga nization. The Act 
contains provisions with respect to copyright licensing.  
3.160.   The owner of the copyright has exclusive right to authorize or prohibit the following in 
relation to their work: reproduction of the work; translation of the work; adaptation, arran gement , 
or other transformation of the work; the first public distribution of the original and each copy of the 
work by sale, rental or otherwise; rental or public lending of the original or a copy of an audiovisual 
work, a work embodied in a sound recordi ng, a computer programme, a database or a musical work 
in the form of notation, irrespective of the ownership of the original or copy concerned; importation 
of copies of the work, even where the imported copies were made with the authorization of the 
owner  of copyright; public display of the original or a copy of the work; public performance of the 
work; broadcasting of the work; and communication to the public of the work. Copyright is 
transmissible by assignment, testamentary disposition , or operation of law, as personal or moveable 
property.  
3.161.   The Trade Marks Act , No. 22 of 2001, supplemented by the Trademarks Regulations , No. 17 
of 2003 protect all visible signs capable of distinguishing goods (trademarks) or services (service 
marks), as well as collective  marks and trade names.  The Trade Marks Act , Cap 401 defines a 
trademark as a mark that may include a devi ce, brand, heading, label, ticket, name, signature, 
word, letter, number,  or any other combination thereof. Registration is required  to be granted the  
exclusive right to a trademark. Protection of trademark comes through registration in the Register 
of Marks, which gives the right to use the mark and the registered TM symbol, as well as the right 
to infringement lawsuits with the consequent possibility to collect damages and lost profit for 
infringement and to recover attorney fees after infringement action. Registration of a trademark also 
grants the right to have Customs block goods that infringe upon the trademark. Registration of a 
trademark must be done through an attorney -at-law, who is called an agent under the Regulations.  
3.162.   The Trade Marks Act 2001 provides for the right of priority of an earlier national or regional 
application filed by the applicant in any WTO Member or State party to the Paris C onvention. 
Trademarks are protected for an initial period of 10  years from the date of filing, renewable. 
Renovations for further 10 -year periods may be requested as early as 6 months before the expiry 
of the initial 10 -year period of protection, on paymen t of a fee. In this way, protection of a trademark 
is maintained. A trademark, an intangible asset, can be used as collateral for sourcing loan finance.  
3.163.   Both Saint  Lucia's copyright and trademark laws contain provisions with respect to 
enforcement of IPRs. Civil and penal penalties may be applied. Penalties under the Trademarks Act 
include award of damages; seize, forfeit , or destroy orders; and fines and imprisonment. The 
Copyright Act contains provisions with respect to civil and criminal proceedings for copyright 
infringement. Remedies include seizure of infringing copies and adjudication of damages, as well as 
fines and imprisonment.  
3.164.   The cost of tradema rk protection varies according to the number of classes of goods or 
services on which the mark is to be used; the type of mark; and whether there is a need to defend 
the application in the event of opposition by a third party. Fees must also be payable to an 
attorney -at-law for professional services. Fees can be found at Schedule 5 of the Trademark Act.  
3.165.   In order to qualify for registration, the trademark must (i)  not be a mark prescribed not to 
be used as a trademark; (ii)  not resemble or likely to be take n to be a sign prescribed not to be used 
as a trademark; (iii)  be represented graphically; and (iv) distinguish the applicant's goods and 
services in respect to which the trademark is sought to be registered from the goods and services 
of other persons. Up on application, each mark is examined to determine whether it conforms with 
the requirements for registration. The Nice and Vienna classifications are used to examine the mark. 
Where a mark meets the statutory criteria, it will be accepted for registration  and its acceptance 
advertised on payment of a publication fee. There is a period of three months from the date of 
advertisement to file notice of opposition to the registration of the mark. If there is no opposition or 
if opposition proceedings are determ ined in favour of the applicant, a further fee will be payable for 
the preparation of a Certificate of Registration.  WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  4  TRADE POLICIES BY SECTOR  
4.1  Agriculture, livestock , and fisheries  
4.1.1   Overview  
4.1.  Saint Lucia's agricultural sector's overall contri bution to GDP remained modest during the 
review period, at some 1.9% of GDP in 2021 (Section  1). However, it is estimated that it gives 
employment to some 20% of the workforce. Crops continue to account for most agriculture output, 
mainly bananas, cocoa, coffee, coconuts, fruits, and vegetables. Saint  Lucia has also been seeking 
to expand f isheries output. Despite efforts to develop the sector, Saint  Lucia remains a net food 
importer; its agricultural trade deficit continued to increase during the review period. The main food 
imports are meat and meat products, dairy products, cereals, and v egetables and fruits.  
4.2.  In 2021, the economic recovery seems to have boosted livestock production, but supply -side 
shortages, caused by Hurricane Elsa, led to a setback in crop production and exports, particularly in 
the second half of 2021. Banana exports continued on a downward path, declining by 45.4% to 
4,583.2  tonnes with a value of XCD  6.2 million. Despite a rebound in purchases by hotels, the 
combined output of non -banana crops sold to hotels and supermarkets fell by 3.5% to 
4,301.9  tonnes at a value of XCD  17.5 million. The output of livestock exceeded pre -COVID -19 levels 
as the combined output of chicken and pork grew by 21.2% to 2,642.6 tonnes, amounting to 
XCD 32.4 million, while egg production reached a record high of 1.8  million dozen, valued at 
XCD 10.9 million in 2021. In fisheries, wild marine capture grew by 8.9% to 1,382.6 tonnes at a 
value of XCD  22.1 million, due to increased fishing trips and consumer demand. Overall, real value 
added in the agriculture sector is estimated to have increase d by 5.1% in 2021.  
4.3.  Although its contribution to GDP is modest, agriculture is an important traditional productive 
sector in Saint  Lucia, and remains a top government priority for its impact on employment and on 
the poorest segment of the population. The Go vernment has used agricultural policy to promote 
Saint Lucia's growth and socio -economic development objectives. However, and as noted in the 
previous Review, government efforts to boost output and value added and to develop the sector face 
a number of dif ficulties and constraints, such as the small  scale of most farms (less than 3  acres) 
and production units; the slow adoption rate of modern production techniques; and the shortage of 
qualified farm labour. The agricultural sector has also been increasingly  affected by climate 
variability, extreme weather events , and pests and disease outbreaks. This, together with land use 
change for urban and tourism development, has led to the abandonment of farming areas and a 
decline in agricultural production and produ ctivity.177 
4.4.  The Ministry of Agriculture, Fisheries, Food Security and Rural Development (M inistry of 
Agriculture ) is responsible for the development and implementation of agricultural policy . The 
policy's aim  is to sustain a diversified national income data base from agriculture and fisheries and 
enhance the integrity of rural livelihood systems by generating the capacity for efficiency and the 
competitive production and marketing of respective goods and services.178 A number of initiatives 
were put in place d uring the review period to foster the development of the agricultural and fisheries 
sector, bearing in mind the need to protect the environment. The Government recognizes the need 
for urgent actions to reinvigorate the sector and for reducing the net natio nal food import bill and 
ensuring long -term food security.179 
4.5.  The National Policy for Saint  Lucia's Fisheries Sector (NPFS) 2020 -2030 is intended to address 
current challenges and emerging issues with a focus on the following priorities areas – sustaining 
fisheries resources; enhancing benefits derived from the fishery; improving climate change and 
 
177 Government of Saint  Lucia, Saint Lucia's Sectoral Adaptation Strategy and Action Plan for the 
Agriculture Sector (Agriculture SASAP) 2018 -2028 under the National Adaptation Planning Process . Viewed at: 
https://www4.unfccc.int/sites/NAPC/Documents/Parties/Saint%20Lucia%E2%80%99s%20Sectoral%20Strateg
y%20and%20Action%20Plan%20for%20Agriculture.pdf . 
178 Ministry of Agric ulture. Viewed at: https://www.govt.lc/ministries/agriculture -food-production -
fisheries -and-rural-development . 
179 Government of Saint  Lucia, Saint Lucia's Sectoral Adaptation Strategy and Action Plan for the 
Agriculture Sector (Agriculture SASAP) 2018 -2028 under the National Adaptation Planning Process . Viewed at: 
https://www4.unfccc.int/sites/NAPC/Documents/Parties/Saint%20Lucia%E2%80%99s%20Sectoral%20Strateg
y%20and%20Action%20Plan%20for%20Agriculture.pdf . WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  disaster resilience; promoting social development; and enhancing the role of stakeholders in 
decision -making and institutional strengthening.  
4.6.  The Saint  Lucia Agri cultural Policy Framework and Strategy (2016 -2021) provides the strategic 
policy framework in main -agriculture -related areas, namely agriculture diversification, 
agro-processing and agr i-business,  and reduction of food import s. It offers the action plan to  achieve 
the goal of an environmentally responsible agricultural sector that contributes to economic growth 
and development. The Policy provides a performance overview and perspectives for key subsectors: 
banana, cocoa, coffee, coconuts, fruits, vegetables , herbs and spices, livestock, poultry, apiculture, 
fisheries, and aquaculture.  
4.7.  The National Food and Nutrition Security Policy and Action Plan (2014), prepared by the 
Government of Saint  Lucia with technical support from the FAO, emphasizes the need for 
employment creation among the population that is economically more vulnerable.  
4.8.  Saint Lucia's Sectoral Adaptation Strategy and Action Plan for the Agriculture Sector 
(Agriculture SASAP) 2018 -2028 under the National Adaptation Planning Process consists mainl y of 
priority cross -sectoral and sectoral adaptation measures for eight key sectors/areas and a segment 
on the limits to adaptation. This is complemented with Sectoral Adaptation Strategies & Action Plans 
(SASAPs). One of priority sectors for adaptation ac tion is tourism, together with water; fisheries; 
infrastructure and spatial planning; natural resource management (terrestrial, coastal , and marine); 
education; and health.180 
4.9.  The Agriculture SASAP consists of 45 adaptation measures deemed critical for buil ding 
climate -resilient agriculture systems in the country. The adaptation measures are grouped under 
14 strategic objectives and contribute to 4 major expected outcomes, namely: ( i) enhanced enabling 
environment for climate adaptation action in the agriculture sector; ( ii) enhanced nutrition, food 
availability, quality , and security through adaptation in the agriculture sector; ( iii) strengthened 
partnerships for scaling up climate -resilient agriculture; and ( iv) built adaptive capacity to climate 
variability and extremes in the agriculture sector. The SASAP provides direction on implementation 
and funding, which is expected to be derived from both national and international sources , and 
implementation is expected to mostly occur through the inclusion  and execution of SASAP 
components and adaptation measures in individual national and regional development and climate 
change -focused projects and programmes. The SASAP contains indicative outputs to facilitate the 
planning and design of such projects.181 
4.10.  The authorities have also put in place a National Policy for Saint  Lucia's Fisheries Sector 
(NPFS) 2020 -2030. The NPFS is intended to address current challenges and emerging issues with a 
focus on the following priorities areas: sustaining fisheries resourc es; enhancing benefits derived 
from the fishery; improving climate change and disaster resilience; promoting social development; 
and enhancing the role of stakeholders in decision -making and institutional strengthening.  
4.1.2   Border measures  
4.11.  Tariffs in agricultu re remain higher than the average ( Section  3). The average applied rate on 
agricultural products (WTO definition) increased from 17.8% in 2013 to 22.7% in 202 2. Over 50% 
of agricultural tariff lines (ISIC definition) carry rates greater than 25%. Fruit and  vegetables, 
animals and products thereof, beverages and spirits, coffee, and tobacco continue to benefit from 
higher -than-average protection. Imports of beer, onions, potatoes, and certain types of seeds and 
sugar are subject to non -ad valorem  tariffs. Sa int Lucia continues to require import licences for a 
range of agricultural products .  
 
180 Government of Saint  Lucia, Saint Lucia's Sectoral Adaptation Strategy and Action Plan for the 
Agriculture Sector (Agriculture SASAP) 2018 -2028 under the National Adaptation Planning Process . Viewed at: 
https://www4.unfccc.int/sites/NAPC/Documents/Parties/Saint%20Lucia%E2%80%99s%20Sectoral%20Strateg
y%20and%20Action%20Plan%20for%20Agriculture.pdf . 
181 Government of Saint  Lucia, Saint Lucia's Sectoral Adaptation Strategy and Action Plan for the 
Agriculture Sector (Agriculture SASAP) 2018 -2028 under the National Adaptatio n Planning Process . Viewed at: 
https://www4.unfccc.int/sites/NAPC/Documents/Parties/Saint%20Lucia %E2%80%99s%20Sectoral%20Strateg
y%20and%20Action%20Plan%20for%20Agriculture.pdf . WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  4.1.3   Domestic measures  
4.12.  The Ministry of Commerce, Manufacturing, Business Development, Cooperatives and 
Consumer Affairs maintains a monopoly on bulk imports of rice, flour, and sugar; and two parastatal 
entities remain active on the wholesale markets of fruit and vegetables, and sea food (Section  3.3.3).  
4.13.  The Ministry of Agriculture maintains support programmes and services, such as the Crop 
Production and Development Programme and the Coconut Revitalization Programme, geared at 
producing quality crops; the Livestock Production Progra mme, aimed at partially satisfying the 
protein requirements of the population; the Agricultural Health and Surveillance Programme, geared 
at preventing the entry of harmful pest and diseases; the Land and Water Management Programme, 
aimed at conserving the  land and water base for sustainable agricultural production; and the 
Agro-Industry Development Programme, geared at facilitating the domestic production of processed 
agricultural commodities. Considerable support is being provided to banana producers to a ccelerate 
post-disaster recovery.  
4.14.  A number of agricultural inputs are VAT -exempt, while certain inputs and unprocessed 
agricultural produce are zero -rated (Section  3.1.3). The agriculture sector may also benefit from 
partial or complete waivers of import d uties, and excise taxes on most items used in production and 
processing of agricultural commodities. The fisheries subsector is also eligible for a fuel rebate of 
XCD 0.75/gallon for the first 4,500 gallons.  
4.15.  The Agriculture and Fisheries Incentives Act , Cap 7.18 contains a number of support measures 
for the agricultural sector. Benefits consist of an exemption from the payment of duties charged 
under the Customs (Control and Management) Act, Cap  15.05 for the importation of agricultural 
inputs and other ar ticles needed for an approved agricultural project. The exemption from the 
payment of import duties and excise tax where applicable, may be full or partial, as specified in an 
Order made to this end. A licence to a person to import agricultural inputs or a rticles from an area 
outside of CARICOM free from customs duty may be issued if the needed agricultural inputs or 
articles are not available from a CARICOM member State at comparable prices and qualities or in 
adequate quantities . The beneficiary  may impor t agricultural inputs or articles for the period of relief 
specified in such licence  free of customs duty , if the Comptroller of Customs is satisfied that the 
agricultural inputs or articles are or were required for an approved agricultural project.  An app licant 
may also be granted a complete or partial exemption from the payment of the CSC. Other benefits 
include an exemption from the payment of income tax on the income accruing from an approved 
agricultural project (see below) for a period not exceeding 1 0 years.182 
4.16.  To benefit from the Act, an activity must be declared as an "approved project" by the 
Agriculture and Fisheries Committee. To determine whether an application can be granted the status 
of "approved project " under the Act, the Committee takes into account (i) the number of persons 
already producing or processing the agricultural produce or product; ( ii) the output or projected 
output of the agricultural project; and (iii) any other matter that the Cabinet considers to be essential 
in deciding whether or not to grant agriculture or fisheries incentives . Where applicable, an Order  to 
grant incentives under the Act must specify ( i) the name of the person receiving the agriculture or 
fisheries incentives; ( ii) the location of the land, building , or processing plant that will be used for 
producing an agricultural product or for processing an agricultural product or fish product; ( iii) the 
commencement date and termination date for the agriculture or fisheries incentives; ( iv) the 
approved agricultural produce or product or fish product; ( v) the tax holiday period; and (vi) the 
approved agricultural incentives . Under the Act, potentiall y approved agricultural project s include  
(i) the purchase of agricultural inputs , equipment and materials , watering systems , aquaculture 
equipment , fishing equipment and safety gear , waste disposal systems , soil and water conservation 
systems , general live stock supplies; bee keeping supplies; and any other tools, equipment , or 
materials to be used for producing, processing , or providing agricultural produce or products or fish 
and fish products ; (ii) establishing, developing , and equipping a facility; ( iii) the introduction of clean 
and renewable energy; ( iv) the purchase of a boat or fishing vessel in support of the agricultural 
project; and ( v) the purchase of a commercial motor vehicle in support of the agricultural project . 
4.17.  The Government of Saint  Lucia has also launched other programmes to support agriculture, 
like the Cocoa Sector Enhancement Project (CSEP), and the 7 Crops programme. The CSEP was 
 
182 Agriculture and Fisheries Incentives Act , No. 13 of 2014. Viewed at: 
https://www.ilo.org/dyn/natlex/docs/ELECTRONIC/99620/133951/F -553506685/LCA99620.pdf . WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  created in 2020 with the objective of enhancing returns to the cocoa sector  through rehabilitation, 
replanting and expansion. The CSEP is expected to increase current acreage by 54% from 294 acres 
to 545 acres, at a total estimated cost of XCD  5 million. The focus of the CSEP is to steer away from 
the exportation of dry beans to the production of agro -processed products such as chocolate to 
increase the value of exports. The main objective of the 7 Crops Project is the reduction of the level 
of imports for seven agricultural crops: cabbage, lettuce, bell peppers, pineapple, tomato , 
cantaloupe , and watermelon. The Go vernment  continues to provide significant support to the banana 
sector including the disbursement of XCD 2.4 million  to the National Fair Trade Organization (NFTO) 
to meet outstanding payments to farmers in 2020.  
4.2  Manufa cturing  
4.18.  The manufacturing sector makes a modest contribution to GDP, estimated at 3.2% in 2021 
(Table  1.1). The sector's performance suffers from structural competitiveness issues, including high 
energy and labour costs. The main subsectors include beverag es, food, fabricated metals, and basic 
chemical products; together they account for over three quarters of production  (Table 4.1) .  
Table 4.1 Estimated manufacturing output 2014 -21  
(XCD million ) 
Category  2014r  2015r  2016r  2017r  2018r  2019r  2020r  2021p  
Food 119.9  140.1  138.1  146.1  148.4  182.8  121.3  130.0  
Non-alcoholic beverages  34.6 32.1 35.5 35.5 37.6 40.5 38.7 35.2 
Alcoholic beverages  65.3 70.2 85.2 97.2 91.3 89.9 80.7 190.6  
Textiles, clothing and 
footwear  3.8 4.4 4.8 3.7 3.2 2.8 1.6 1.9 
Paper and wood products; 
recorded media 27.3 28.2 25.0 24.1 24.0 25.1 24.6 26.2 
Basic chemicals  13.6 13.4 18.0 16.1 15.3 16.5 16.9 35.3 
Paint, vanishes and similar 
products  11.8 13.2 14.3 14.0 24.4 31.4 42.7 47.5 
Soap, detergents, other 
chemical products  7.1 6.6 5.6 6.0 5.8 5.7 4.2 4.1 
Rubber and plastic 
products  13.5 14.3 10.6 12.0 13.3 13.7 7.4 7.2 
Basic and fabricated metal 
products  38.0 39.0 33.0 42.7 53.4 39.3 32.3 38.5 
Other machinery and 
equipment  5.8 6.3 5.3 4.7 5.2 5.0 5.1 4.6 
Furniture  18.8 17.0 19.1 17.4 11.9 14.0 15.0 16.3 
Other manufacturing  5.8 8.3 12.6 12.8 12.9 9.0 9.6 12.5 
Total manufacturing  365.4  393.3  407.1  432.3  446.8  475.6  400.0  550.0  
Growth  1.9%  7.6%  3.5%  6.2%  3.4%  6.5%  -15.9%  37.5%  
Note: r = revised; p = preliminary.  
Source:  Central Statistical Office . 
4.19.  The 2021 average MFN tariff on imports of industrial products (ISIC -3 definition) was 9.8%, 
with a peak of 100%; the average MFN tariff for non-agricultural products (WTO definition), was 
8.7%. The highest average tariffs are applied on beverages and tobacco, clothing and apparel 
articles, footwear, fats and oil s, and prepared food.  
4.20.  The manufacturing industry benefits from the incentives gran ted under the Fiscal Incentives 
Act and its amendment, and the Micro and Small Scale B usiness Act. This includes tax relief from 
corporate tax and customs duties to approved enterprises for up to 15 years. Changes have been 
made to the Act since the previo us Review, in particular with respect to the scope of incentives.  
4.3  Services  
4.21.  The services sector is the backbone of Saint  Lucia's economy, accounting for more than 
three  quarters of GDP and generating some 90% of foreign exchange.  
4.22.  To promote and modernize s ervices, a National Services Policy and Strategy was developed 
in 2016 (funded by the CART Fund through the Caribbean Development Bank). The Policy aims at 
developing gender -responsive and results -based services; identifying priority services sector; 
promo ting domestic and foreign investment in service industries; and promoting equitable 
involvement of men and women in the development of the services sector. The policy targets specific WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  service s sectors for export development and seeks to raise the profile a nd increase exports of 
services and incorporate mainstream service s sector development in national development plans 
and the national investment regime. The policy also seeks to foster economic diversification in 
Saint Lucia and increase employment and exp orts in a gender -responsive manner.  
4.3.1   Financial services  
4.23.  The ECCB is the supervisor and regulator of domestic (onshore) commercial banks  and other 
financial institutions under the Banking Act . Ministry of Finance, Economic Development and the 
Youth Economy , through its Financial Services Regulatory Authority (FSRA) , supervises non -banking 
institutions  and international banks . Financial  services are one of the main economic activities in 
Saint Lucia, directly accounting for some 9.3% of GDP in 2021.  
4.24.  The Financial Services Regulatory Authority (FSRA) is the single regulatory body which 
licenses, supervises , and regulates the operations of the non-bank financial sector. The FSRA was 
established through the enactment of the Financial Services Regulatory Auth ority Act, No.  13 of 
2011 (FSRA Act) and commenced its operations in January  2014, ending the transitional 
arrangement under Section  48 of the FSRA Act. The FSRA assumed all responsibility of the Financial 
Sector Supervision Unit (FSSU) and  the credit unio n supervision function  of the Department of 
Co-operatives within the Ministry of Finance. Additionally, it regulates the Saint  Lucia Development 
Bank (SLDB).  
4.25.  The FSRA's mission is to maintain the integrity of the financial sector through the 
administration  of the laws and regulations, application of best international standards and practices, 
and effective supervision of registered entities operating in the sector. The FSRA is responsible for 
the administration of the following Acts: Insurance Act, Cap 12.08; International Insurance Act, 
Cap 12.15; International Banking Act, Cap 12.17; International Mutual Funds Act, Cap 12.16; 
Co-operative Societies Act, Cap 12.06; Registered Agent and Trustee Licencing Act, Cap 12.12; 
Money Services Business Act, No.  11 of  2010; and Saint  Lucia Development Bank Act , No. 12 of 
2008. The FSRA aims to fulfil the responsibilities specified in these pieces of legislation, develop a 
sound financial system, and promote Saint  Lucia's reputation as an efficient financial jurisdictio n.183 
4.26.  According to the authorities, the FSRA's approach to regulation and supervision is to assess 
whether regulated entities are financially sound  and, more specifically, whether insurers and 
deposit -taking institutions provide appropriate protection for policyholders/depositors and whether 
entities continue to meet the threshold conditions. The FSRA assesses firms not just against current 
risks, but also against those that could plausibly arise in the  future. The FSRA uses a risk -based 
approach , and close attention is paid to those firms that pose the greatest risk to the stability of the 
financial system. The FSRA also collaborates with regulators in the region to discuss the financial 
soundness of en tities operating across the Eastern Caribbean Currency Union (ECCU) and CARICOM.  
4.27.  The FSRA also works closely with the Financial Intelligence Authority, the Registry of 
Companies and Intellectual Properties , and the Registrar of International Business Compa nies 
(IBCs).  
4.28.  The Saint  Lucia Financial Intelligence Authority (SLNFIA), within the Attorney General 's 
Chambers, is responsible for combating money laundering and terrorist financing. The SLNFIA is the 
national centralized agency for the collection, receipt , and analysis of suspicious transaction reports 
(STRs), financial transactions/activities suspected of being related to money laundering and terrorist 
financing; the reception of terrorist property reports; and the dissemination of information gathered 
to relevant authorities for necessary action. The SLNFIA has the authority to freeze bank accounts 
for up to five  days.184 It is also involved in the tracing of illicit funds, and thus represents the element 
linking the various administrative, supervisory, la w enforcement , and judicial authorities charged 
with identifying and tracing money laundering and terrorist financing capital flows. In 2019, the 
Money Laundering (Prevention) Act, Cap  12.20 was amended to designate the ECCB as the AML/CFT 
supervisor for a ll financial institutions licensed under the Banking Act.  
4.29.  Access to finance is a difficulty for SMEs and hinders their business opportunities. To try to 
bridge this gap, the Government devised the SME Access to Finance Strategy, as a part of Saint  Lucia 
 
183 FSRA, About Us . Viewed at: https://fsrastlucia.org/index.php/about -us. 
184 Financial Intelligence Unit Act, No.  15 of 2000.  WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  National Export Strategy (NES).185 The strategy aims to achieve this objective through ( i) increasing 
the supply of bank finance for SMEs by promoting banks' development of SME banking strategies 
and tailored products and services, as well as supporting sectoral specialization of bankers; 
(ii) reducing the collateral requirements for SME loans through developing leasing products, 
factoring and invoice discounting, and adapting microfinancing practices; ( iii) diversifying the 
sources of SME fina nce through the strengthening of credit unions; and (iv) developing more 
opportunities for SME equity finance. In general, the NES seeks to strengthen the financial sector's 
credit infrastructure by filling in gaps and strengthening financial sector legisl ation and regulations 
by expediting the passing and adoption of pending and new legislation and regulations, as well as 
by developing the physical infrastructure of the financial sector by removing barriers to and 
prioritizing the establishment of a credit  bureau and secured transactions and collateral registry . 
4.3.1.1   Onshore financial services  
4.3.1.1.1   Banks  
4.30.  At end -October  2022, the onshore segment comprised six banks (including three foreign 
branches). As of August  2022, the assets held by the commercial banks totalled XCD 7.038  billion, 
up from XCD  6.944  billion in December  2021, and XCD  6.272  billion in December  2020. At the same 
date, deposits were XCD  5.092  billion , while loans and advances reached XCD 3.509  billion.  
4.31.  Commercial presence remains a prerequisite for obt aining a licence from the ECCB to carry 
on banking business in Saint  Lucia; foreign companies may establish presence through a branch or 
a subsidiary. Foreign -owned banks licensed and incorporated in Saint  Lucia benefit from national 
treatment; there are n o foreign ownership limitations. Saint  Lucia citizens and companies are not 
restricted from borrowing or placing deposits with banks located abroad; no taxes are levied on 
financial transactions.  
4.32.  The Eastern Caribbean Central Bank (ECCB) has primary respo nsibility for the supervision of 
domestic banks. The ECCB Agreement Act, 1983 and its amendments give the ECCB power to 
regulate banking business on behalf of and in collaboration with participating governments. 
Saint Lucia's onshore banking legislation is  uniformized with that of the rest of OECS member States. 
The Banking Act , No. 3 of 2015, which entered into force on 12  November  2015, and repealed the 
previous Banking Act , is the main domestic law governing onshore banking.  
4.33.  The Banking Act , 2015 was dr afted within the context of developing of a single banking space 
in the ECCU. The ECCB is the licensing authority for the banking sector and a single licence authorizes 
a financial institution to operate in the space on a branch basis subject to approval o f location of 
new business premises. The Banking Act , 2015 strengthened the penalties for violations of the Act 
to make them more prohibitive and introduced administrative penalties for contraventions of 
provisions in an effort to improve enforcement by th e ECCB. The Act introduced a framework for the 
licensing and regulation of financial holding companies and strengthened the remedial action tools 
and adopted mechanisms that would allow for the resolution of troubled banks at least cost.  
4.34.  The minimum paid -up or assigned capital of a financial institution was increased by the 2015 
Act: every licensed financial institution shall maintain in Saint  Lucia unimpaired, paid -up or, as the 
case may be, assigned capital at least equal to the minimum amounts specified in accordance with 
the following requirements: ( i) if operating as a bank, the minimum required capital may not be less 
than XCD  20 million;  or (ii) if operating as a credit or other financial institution, the minimum 
required capital may not be less than XCD 5 million. In the case of a licensed financial holding 
company, it must maintain in Saint  Lucia paid -up capital at least equal to three times the minimum 
amount applied to the licensed financial institution for which it is the holding company.  
4.35.  Licensed  financial institutions under the Banking Act may conduct one or more of the following 
activities: ( i) acceptance of deposits and other repayable funds: ( ii) lending; ( iii) financial leasing; 
(iv) investment in financial securities: ( v) money transmission services; ( vi) issuing and 
administering means of payment including credit cards, travellers cheques, bankers' drafts, and 
electronic money; ( vii) guarantees and commitments; ( viii) the keeping and administration of 
 
185 Government of Saint  Lucia, Saint Lucia National Export Strategy 2020 -2024,  p. 16. WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  securities; (i x) credit ref erence services; ( x) safe custody of valuables; ( xi) electronic banking; and 
(xii) payment and collection services.  
4.36.  Saint Lucia maintains no exchange controls on capital or non -trade current transactions. The 
ECCB 's written approval is required to hold or acquire ( i) shares in a local licensed financial institution 
which, together with any existing direct or indirect holdings of that person, would exceed the 
supervisory thresholds of 10%, 20% , or 50% of the share capital; or (ii) in the case of a local 
licensed financial institution not having a share capital, more than the supervisory thresholds of 
10%, 20% , or 50% of the total voting rights of all the members entitled to vote at a general meeting 
of the local licensed financial institution.  
4.3.1.1.2   Insurance  
4.37.  Domes tic insurance companies may operate within the S aint Lucia jurisdiction as subsidiaries, 
or as branches of regional companies, through insurance agents or as indigenous companies. 
Financial institutions such as banks have also expanded into the insurance b usiness offering limited 
classes of insurance to their customers. Saint  Lucia has 25 insurance companies, 14 registered 
general insurers, 10 registered long -term insurers , and 1 composite insurer registered to sell 
long-term and all classes of general insu rance business.  
4.38.  Insurance companies may sell long -term or general insurance products. Companies are no 
longer being approved as composite insurers in line with a sub -regional decision for effective 
supervision and crisis management purposes. The long -term insurance class offers various life 
insurance policies such as ordinary life, industrial life , and annuities, while the general insurance 
class covers liability, personal accident, property, pecuniary, motor vehicle , and "marine, aviation 
and transport ". Insurance companies must manage their risks by adopting risk management 
practices. One such requirement is the transfer of risk through reinsurance.  
4.39.  Insurance companies are required to comply with the following insurance legislation: the 
Insurance Act, Cap  12.08; the Insurance Companies (Registration) Regulations – Section  167, 
Statutory Instrument 78/1995; the Insurance Companies (Accounts and Forms) Regulations – 
Section  167, SI No. 79 of 1995 and SI No. 36 of 1996; the Insurance Companies (Reinsurance) 
Regulations – Section  167, SI No. 80 of 9 December  1995; and the Insurance (Admissible Assets 
and Valuation of Assets) Regulations – Section  167, SI No. 81 of 1995.  
4.40.  An insurance company that proposes to undertak e insurance business in Saint  Lucia must 
apply to the FSRA for registration under the Insurance Act of S aint Lucia, Cap 12.08. The Insurance 
Act provides the provisions applicable to both long -term and general insurance companies. A 
company shall not be re gistered to carry on insurance business unless it has deposited with the 
Registrar the deposits required by the Act and has made arrangements and continues to have in 
place such arrangements for reinsurance of its business. The Insurance Act stipulates the  conditions 
applicable for registration of foreign companies in Section  16, as well as the obligations required 
from those foreign companies. The fees applicable for registration vary based on the classes of 
business the company intends to underwrite. Sect ion 80 of the Act provides details of the deposit 
requirements.  
4.41.  In general terms, insurance coverage in Saint  Lucia may only be provided by domestically 
registered and licensed companies and associations of underwriters; separate registration 
requirements are set out in the Companies Act and the Insurance Act. Foreign companies must have 
operated for at least five years in their country of incorporation before they can be registered to 
operate in Saint  Lucia. Individuals acting as intermediaries (insurance agents, brokers, and 
salespeople ) only need to register under the Insurance Act.186 All insurers must comply with technical 
reserves requirements for risks insured in Saint  Lucia and the legal provisions on their placement.187 
Foreign entities not registered  in Saint  Lucia may insure certain risks for which no coverage is offered 
 
186 Registration fees range from XCD  100 to XCD  1,500 depending on the activity and whether, in the 
case of a broker, the partners holding the majority interest are citizens of Saint  Lucia.  
187 Insurance Act , No. 6 of 1995, as amended by the Insurance (Amendment) Act , No. 28 of 2003, the 
Insurance (Amendment) Act , No. 3 of 2006, and Statutory Instrument (Insurance (Amendment of Schedule 4) 
Regulations) , No. 52 of 8  July 2013.  WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  on the domestic market; to this end, the Saint  Lucia-based customer must obtain prior authorization 
to seek insurance coverage for that risk abroad.  
4.42.  An insurance fund that is equal t o its liabilities and contingency reserves in its class of business 
must be established and maintained by an insurer. Section  88 of the Insurance Act provides details 
of the requirements of the fund.  
4.43.  Annual licence fees range from XCD  3,000 to XCD  11,000,  depending on the class(es) of 
insurance business being underwritten. The legislation stipulates that different minimum paid -up 
share capital thresholds may apply to local and foreign insurers. These are XCD  1 million and 
XCD 2.5 million, respectively, for  long-term insurance business; and XCD  750,000 and 
XCD 1.5 million, respectively, for general insurance business. Foreign insurers must also make 
higher initial deposits, at XCD  100,000 or XCD  50,000, compared with XCD  50,000 or XCD  25,000 
for local compan ies, depending on the class of business transacted. Deposit requirements for 
insurance brokers also depart from local (CARICOM nationals) treatment: XCD  10,000 for 
Saint Lucian nationals and companies with majority ownership by nationals of CARICOM States,  
compared to XCD 20,000 for foreign nationals and majority foreign -owned companies.  
4.44.  Saint Lucia levies a tax on insurance premiums: for life insurers, it is 3% of the premium, and 
for general insurers, 5%.  
4.3.1.2   Credit unions  
4.45.  The FSRA  also regulates credit unions. There are 16 registered and functioning credit unions 
and 1 credit union league operating in Saint  Lucia. They are governed by the Co -operative Societies 
Act, Cap  12.06, which came in force on 11  September  1999 and was revise d in 2008. As per an 
amendment to the Co -operatives Societies Act, a credit union shall be subject to the provisions of 
the Financial Services Regulatory Authority Act.  
4.46.  The credit union sector experienced rapid growth in the period under review. Total asse ts 
showed an increasing trend over the past nine years and stood at XCD  1,315  million in 2021, 
representing a 6.64% increase from the previous year. Some 7% of total assets represent 
investments in Government of Saint  Lucia bonds.  
4.3.1.3   Offshore financial servic es 
4.47.  Saint Lucia is an International Financial Centre (IFC) that allows the incorporation of IBCs 
under the International Business Companies Act , Cap 12.14 of the Revised Laws of Saint  Lucia. IBCs 
are registered through the Registry of International Business  Companies and International Trusts . 
4.48.  As at 31  December  2021, the offshore segment comprised 11 international banks – 7 Class A 
banks and 4 Class B banks; 32 international insurance companies, including 4 incorporated cell 
companies, 9 incorporated cells and 19 international insurance companies , comprising 8  Class A1, 
10 Class A2, and 1 Class C2 licensees; 7 private mutual funds including 1 International Private 
Mutual Fund, 3 International Public Mutual Funds,  1 International Public Mutual Fund Administrator 
and 1 International Public Mutual Fund Manager; 19 registered agents ; and 3 registered trustees.  
4.49.  The International Banking sector is gover ned by the International Banks Act, Cap 12.17 of 
the 2008 Revised Laws of Saint  Lucia (International Banks Act), which is a compilation of the 
International Banks Act , No. 43 of 1999 and amendments and the International Banks Regulations 
SI No. 97 of 2000 and amendments. A valid licence is required to carry on international banking 
business from Saint  Lucia. The International Banks Act allows for two classes of licences: C lass A 
allows conduct ing banking business with third parties and requiring minimum pai d-up capital of 
USD 1 million; and Class B  is restricted to conducting banking business with a specific group of 
persons (not exceeding 10) and requiring minimum paid -up capital of USD  250,000. Notwithstanding 
the minimum capital requirement of the Act, th e International Banks Guidance Notes require a 
paid-up capital of USD  2.2 million for Class A banks and of USD  700,000 for Class B banks. For both 
classes of licensees , it is required to maintain a Statutory Deposit of USD  100,000, which cannot be 
disposed  of, pledged, hypothecated , or otherwise encumbered without the prior notification or 
approval of the FSRA. International banking businesses are required to pay annual licence fees of 
USD 25,000 in the case of Class A and USD  15,000 in the case of Class B . WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  4.50.  To be licen sed in the International Banking sector , the FSRA must consent that the company 
become incorporated as an IBC for that purpose. Following incorporation, the substantive application 
must be submitted to the Authority accompanied by the prescribe d application fee (USD  500).  
4.51.  Offshore financial institutions must have at least two directors, one of wh om must be  resident 
in Saint  Lucia.188 International banks and international insurance companies must appoint a 
registered agent and have a registered of fice in Saint  Lucia (which may be the office of the registered 
agent).  
4.52.  The International Business sector has gone through changes since the last Review. Saint  Lucia 
made legislation amendments in relation to beneficial ownership and its income tax regime. Income 
tax amendments included subjecting IBCs to the same corporate income tax treatment as domestic 
companies, moving from a tax rate of 1% to 30%, save for forei gn-source income, which will be 
exempt from taxation. Following the amendments, IBCs are now permitted to do business with 
residents. The authorities note that these legislative amendments have severely impacted the 
International Business Sector as several  companies have dissolved or redomiciled to other 
jurisdictions. The number of new IBCs incorporated yearly declined from 470 in 2017 to 244 in 2021; 
however , the total number of registered IBCs increased from 2,327 in 2017 to 3,262 in  2021.  
4.53.  The Internatio nal Insurance sector is governed by the International Insurance Act, Cap 12.15 
of the 2008 Revised Laws of Saint  Lucia (International Insurance Act). The Act provides for matters 
relating to the licensing and regulation of the International Insurance secto r. The sector consists of 
International Insurance Companies, Incorporated Cell Companies (ICCs) , and their Incorporated 
Cells (I Cs).189 Each IC has its own board of directors, and its own memorandum and articles of 
incorporation. It is a statutory requireme nt that the majority of directors in an IC be directors of the 
ICC to which it is linked. An ICC and an IC must each be an IBC in order to obtain a licence to 
conduct international insurance business from within Saint  Lucia.  
4.54.  There are three categories of insurance licen ces which can be issued to international insurance 
businesses: Class A – to conduct general insurance business; Class B – to conduct long -term 
insurance business; and Class C – to conduct both general and long -term insurance business. 
Compan ies issued a Class A and C licence can either be issued a subclass 1, a restricted licence for 
pure captives which insure only the risks of their owners, or a subclass 2 licence, granted to broad 
captives, insuring the risks of third parties.  
4.55.  A minimum pai d-up capital for each class of insurance company is applicable and is prescribed 
by the International Insurance Act. Additionally, international insurance companies and ICCs are 
required to maintain a security deposit which cannot be disposed of, pledged, hypothecated , or 
otherwise encumbered without the prior notification or approval of the FSRA. There is no security 
deposit requirement for I Cs. 
4.56.  International insurance businesses are required to make annual payments as follows: 
International Insurance Comp any, USD  2,500; and ICC , USD  2,500 plus USD  500 for each IC 
associated therewith.  
4.3.1.4   Money services businesses  
4.57.  The money services business sector is regulated in accordance with the Money Services 
Business Act, Cap  12.22 of the Revised Laws of Saint  Lucia (Money Services Business Act). The Act 
has been amended in previous years as necessitated by a changing regulatory environment.  
4.58.  The most recent amendment to the Act was approved in May  2021 and resulted in the addition 
of the Class F licence to the portfol io of FSRA -regulated entities to incorporate lending over 
XCD 50,000. Therefore, as of 31  December  2021, the money services business sector comprises a 
 
188 The definition of residence does  not encompass other OECS/CARICOM countries.  
189 An ICC is an entity that has the power to establish ICs as part of its corporate structure. An ICC may 
comprise any number of ICs ; each one is a separate legal entity, transacting separate and distinct insuran ce 
business. ICCs and ICs are not considered affiliates of each other. The ICC and each of the ICs that are linked 
to it must enter into an Operating Agreement specifying such matters to govern their relationship.  WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  total of 16 licensed money services business providers (MSB) , which include 5 Money Transmitters 
(Class A), 9 micro -lending entities (Class E) , and 2 lending entities (Class F).  
4.59.  For 2021, total remittance inflows for the sector totalled XCD  168.94  million, a sharp increase 
of 12.32% (XCD  18.5 million) from 2020. To tal remittance outflows totalled XCD  17.4 million for 
2021. The United  States continues to account for the largest proportion of remittance inflows, with 
a share of 48% of the total. The share of remittance outflows to the United  States was 32% in 2021.  
4.3.2   Telecommunications  
4.60.  Saint Lucia's telecommunications sector is regulated by the National Regulatory 
Telecommunications Commission (NTRC), which works in conjunction with the Eastern Caribbean 
Telecommunications Authority (ECTEL) to ensure regional policy harm onization (Common Report, 
Section  4). The responsibilities of the NTRC include ( i) advising the Minister on the formulation of 
national policy on telecommunications matters; ( ii) ensuring  compliance with the Government's 
international obligations on teleco mmunications; ( iii) being responsible for technical regulation and 
the setting of technical standards of telecommunications and ensuring compatibility with 
international standards; ( iv) planning, supervising, regulating, and managing  the use of the radio 
frequency spectrum in conjunction with ECTEL, including the assignment and registration of radio 
frequencies; ( v) regulating prices for telecommunications services; ( vi) advising the Minister in all 
matters related to tariffs for telecommunications service;  (vii) collecting all fees prescribed and any 
other tariffs levied under this Act or Regulations; ( viii) receiving and reviewing applications for 
licences and advising the Minister accordingly; (i x) monitoring and ensuring that licensees comply 
with the conditions attached to their licences; ( x) reviewing proposed interconnection agreements 
by telecommunications providers and recommending to the Minister in charge of communications 
whether or not such agreements should be approve d; (xi) investigating and resolving any dispute 
relating to interconnections or sharing of infrastructure between telecommunications providers; 
(xii) investigating and resolving complaints related to harmful interference; ( xiii) monitoring 
anti-competitive practices in the telecomm unications sector and advise the national body responsible 
for the regulation of anti -competitive practices accordingly; and (xiv) maintaining a register of 
licensees and frequency authorization holders, among others. In the performance of its functions 
the NTRC shall , where necessary , consult and liaise with ECTEL.190 The NTRC does not have authority 
to make a standard compulsory.  
4.61.  The NTRC  monitors the use of radio frequencies in Saint  Lucia in order to ensure compliance 
with the regulations on this issue and with the conditions and terms of f requency authorizations. 
The NTRC  may also use spectrum management and monitoring equipment to dete ct illegal use of 
frequencies or equipment. Frequency authorizations are subject to an application fee and an annual 
fee depending on the type of service provided and the bandwidth.  
4.62.  There are some costs involved with licensing. Telecommunications licences  are subject to a 
non-refundable application fee, a one -time initial fee (upon approval of the application), and an 
annual licence fee expressed either as a percentage of the licensee's gross revenue or a fixed 
amount; for fixed -line, mobile, and Internet service providers these fees are XCD  1,000, 
XCD 20,000 , and 3% of annual gross revenue, respectively.191  
4.63.  Saint Lucia has a universal service fund (USF). Providers of voice and/or broadband services 
(Class A licence holders) are required to contribute to th e USF at rates of 0.25% and 0.5% of their 
gross revenue in the first and second year s after obtaining a licence, respectively, and 1% from the 
third year onward.192 The USF finances projects approved by the NTRC. Contracts for approved 
projects are awarded through competitive bidding to telecommunications operators licensed in 
Saint Lucia; for contracts below a certain threshold the NTRC may, after consultation with ECTEL, 
 
190 NTRC , Functions of Commission . Viewed at : https://www.ntrcslu.lc/wp -
content/uploads/2021/11/Functions -of-Commission -1.pdf. 
191 Statutory Instrument (Telecommunications (Fees) Regulations) , No. 96 of 14  October  2002, and 
Recommendation of the Eastern Caribbean Telecommunications Authority ("ECTEL") to the National 
Telecommunications Regulatory Commission to consult on Regulatory Instruments. Consultation Document 
No. 1, 28 August  2020.  Viewed at: https://www.ntrcslu.lc/wp -content/uploads/2021/11/Retail -Tariff-
Consultation -Document -28-08-2020.pdf .  
192 Statutory Instrument (Telecommunications (Universal Service Fund Contribution) Order) , No. 45 of 
6 April 2009. WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  opt for sole -source procurement.193 In January  2022, the NTRC  invited all eligible licensed 
telecommunications providers to bid for a contract for the supply of equipment and related services 
for the improvement of Internet access for Star Rose Technologies inc luding  Smart Bus Shelter 
Connectivity Project -Phase 1, w ith funding from the USF.194 The authorities note that the NTRC 's 
Universal Service Fund Office has been implementing projects for over a decade. Currently, it has a 
series of ongoing projects that include the provision of broadband services and equipment t o improve 
connectivity. The following locations have been beneficiaries of the USF: Boys Training Centre, 
National Council for Persons with Disabilities, National Skills Development Centre, Upton Garden 
Girls Centre, Castries South East Community , and Choc  Smart Bus Shelter  – Phase 1. There was 
also a project implementation in the education sector, providing access devices and connectivity as 
a response to online and remote learning during the COVID -19 pandemic. This project ran started 
in 2020 and ended in  2022.  
4.64.  Retail services offered by a dominant service provider or, equivalently, not subject to a 
sufficient degree of competition to protect the interests of consumers are deemed to be Regulated 
Services . ECTEL Regulations allow for the regulation of the p rices of Regulated Services and establish 
a general regime for adoption by the NTRCs. At this time, Regulated Services include all fixed 
services offered by FLOW ( e.g. Cable & Wireless) . In August  2020, ECTEL issued a Consultation 
Document on Market Assess ment of Regulated and Unregulated Retail Services and Proposed 
Recommended Regulatory Measures.195 This was ECTEL's first market assessment of unregulated 
services such as retail mobile services and retail pay TV services. Although no operator in those 
markets was deemed or found to be dominant and hence these services are not subject to ex ante 
price regulation, ECTEL noted that there are a number of mobile service pricing and marketing 
practices that raise significant concerns for mobile users.196 
4.65.  Radio or telecommunications equipment requires type -approval certification before it may be 
sold for use, imported, or installed in Saint  Lucia. The NTRC issues type -approval certificates to the 
manufacturers of telecommunications equipment; subsequent importations  of type -approved items 
do not require clearance authorization. Type approvals granted in certain overseas jurisdictions may 
be recognized as equivalent, upon presentation of a certified copy of the type -approval certificate. 
There is no ECTEL -wide list of  recognized foreign type -approval jurisdictions.  All suppliers of 
telecommunications equipment must register with the NTRC. The Telecommunications (Exemption) 
Order , SI No. 59 of 2014, exempts a telecommunications dealer from requiring an Individual Licence, 
Class Licence , or Frequency Authorisation under the Telecommunications Act.  
4.66.  The NTRC has formulated documents to assist and oversee certain aspects of the 
telecommunications sector in Saint  Lucia. These documents provide the necessary g uidance with 
respect to the acceptable principles and standards for the various telecommunications operations. 
The purpose of these frameworks is to provide a comprehensive outline on the telecommunications 
requirements for the operation of several mobile radio communications services in S aint Lucia. 
Framework documents describe  the application and licensing process; the frequencies allocated to 
the various mobile radio services; and the pertinent provisions from the telecommunications 
legislation, especial ly on standards and harmful interference. There are framework documents for 
Aeronautical Mobile Radio Operations; Amateur Radio Operations in Saint  Lucia; Citizen Band Radio 
Operations; and Land Mobile Radio Operations. There are also a number of technical  standards, 
including Aeronautical Mobile Radio Technical Standards; Amateur Radio Technical Standards; 
Citizen Band Radio Service Technical Standards; Family Radio Service Technical Standards; and 
Land Mobile Radio Service Technical Standards.197 
4.67.  The telec ommunications providers active in Saint  Lucia comprise  two fixed-line, two mobile, 
and four Internet service providers. Fixed -line penetration declined during 2016 -20, from 20% to 
 
193 Telecommunications (Universal Service Fund) Regulations , No. 120 of 15  December  2008.  
194 NTRC , Universal Service Fund: Procurement Notice . Viewed at: https://www.ntrcslu.lc/universal -
service -fund/procurement -notice/ . 
195 ECTEL (2020), Consultation Document on Market Assessment of Regulated and Unregulated Retail 
Services and Proposed Recommended Regulatory Measures , 28 August  2020. Viewed at: 
https://www.ntrcslu.lc/wp -content/uploads/2021/11/Retail -Tariff-Consultation -Document -28-08-2020.pdf . 
196 ECTEL (2020), Consultation Document on Market Assessment of Regulated and Unregulated Retail 
Services and Pro posed Recommended Regulatory Measures , 28 August  2020. Viewed at: 
https://www.ntrcslu.lc/wp -content/uploads/2021/11/Retail -Tariff-Consultatio n-Document -28-08-2020.pdf . 
197 NTRC , Frameworks and Technical Standards . Viewed at: https://www.ntrcslu.lc/regulatory -
matters/fram eworks -and-technical -standards/ . WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  16% (Table  4.2). Mobile and fixed Internet subscriptions remained broadly on  the rise until 2018, 
but with the introduction of new technologies and the increase in competition, mobile penetration 
declined from 101% in 2016 to 81% in 2020. Previously, many users needed two phones from 
different providers to call at a lower cost to users of that provider. Mobile broadband Internet 
penetration increased dramatically over the period, and the ratio is currently close to 50%. 
Fixed -broadband penetration reached 11% in 2020, which is lower than in other countries in the 
region.  
4.68.  A price ca p plan for the incumbent fixed -line operator, similar to those implemented in other 
ECTEL States, remains in place. A new Recommended Retail Price Regulation Regime ( RPRR ) was 
approved  in March  2022 for 4 years. The RPRR would expire  in principle  as of 31  December  2025, 
unless ECTEL determines and recommends that it be either renewed or replaced.198 However, the 
authorities indicate that the RPRR had not entered into force as of December  2022. Mobile telephony 
(call and SMS) termination rates and all interco nnection rates continue to be regulated at the ECTEL 
level (Common Report).  
Table  4.2 Telecommunications statistics, 2016 -20 
 2016  2017  2018  2019  2020  
Provider revenue (XCD  million)  233 216 189 147 141 
Investment (XCD  million)  28 31 49 70 83 
Employment  311 264 221 168 174 
Fixed -line penetration (%)  20 20 21 19 16 
Mobile penetration (%)  101 100 104 83 81 
Fixed Internet penetration (%)  17 18 18 9 11 
Mobile broadband penetration (%)  40 46 44 50 48 
Local fixed traffic (million minutes)  131 130 131 49 41 
Local mobile traffic (million minutes)  142 147 147 78 75 
International incoming traffic (million minutes)  9 7 6 5 9 
International outgoing traffic (million minutes)  19 17 18 8 6 
Source:  ECTEL.  
4.69.  Saint Lucia grants national treatment in telecommunications. No ownership restrictions in the 
telecommunications sector are applied; foreign and domestic operators are granted the same rights. 
All major telecommunication s markets are fully open to competition. However, full competition is 
hindered by the small size of the market.  
4.3.3   Transport  
4.3.4   Air tran sport and airports  
4.70.  The main law regulating civil aviation is the Civil Aviation Act , No. 7 of 2005, in force since 
November  2007 as per SI No. 173 of 5  November  2007 (Civil Aviation Act (Commencement) Order , 
2007). The Act specifies the criteria to be cons idered in the granting of an air transport licence: the 
existence of other air services; the need/demand for the proposed service; and any unfair advantage 
of the applicant over other operators by reason of the terms of employment of persons employed. 
Other legislation includes the Civil Aviation (Flight Safety) Regulations, 2020, and the Civil Aviation 
(Security) Regulations, 2021.  
4.71.  Foreign investment in domestically incorporated carriers is unrestricted. However, Saint  Lucia 
does not have any fully owned d omestically incorporated airlines. One private helicopter transport 
service provider is incorporated in Saint  Lucia (Saint  Lucia Helicopter), and Saint  Lucia is a 
shareholder in the regional airline LIAT, currently under bankruptcy procedures. As a result,  
Saint Lucia has been affected by a worsening of intra -regional air connections. Foreign -based 
companies provide scheduled services to Canada, the United  Kingdom, and the United  States , as 
well as destinations within the Caribbean. Aircraft handling servic es such as air -start units, 
high-loaders, passenger stairs, and ground power units are offered on a rental basis. Air cargo 
services are provided by freight forwarders including FedEx, DHL, and UPS. Cargo facilities include 
 
198 Recommended Retail Price Regulation Regime (RPRR) applicable to Regulated Services Provided by 
Cable & Wireless Limited ("C&W") in [ECTEL Member State] . Viewed at: https:// www.ectel.int/wp -
content/uploads/2022/02/RPRR -Guidelines.pdf . WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  a bonded warehouse, a transit zo ne, a domestic -cargo -only zone, an animal quarantine station, a 
fresh meat inspection area , and an express courier centre.  
4.72.  Air transport policy issues are the responsibility of the Civil Aviation Department in the Ministry 
of Physical Development. The Saint  Lucia Air and Sea Ports Authority (SLASPA)  has responsibility 
for Saint  Lucia's ports and airports, as well as port services ; controls the navigable waters at all 
ports and marinas ; and manages the two state -owned seaports and the tw o airports. SLASPA was 
established by an Act of Parliament, No.  10 of 1983. This Act brought together the Civil Aviation 
Department of the Ministry of Infrastructure, Ports, Transport, Physical Development and Urban 
Renewal, and the Port Authority.199 SLASP A fulfils its civil aviation safety and security obligations 
under the Chicago Convention on International Civil Aviation. SLASPA also licenses companies to 
provide ground handling services to airlines. A number of private foreign and local companies provi de 
these services. Pilotage remains compulsory at the two main seaports and may only be provided by 
SLASPA . SLASPA's management team is also responsible for setting landing charges. The Air 
Transport Licensing Board remains in charge of issuing licences an d approving tariffs for passenger 
and cargo services. Ministerial approval is a prerequisite for the granting of all air transport service 
licences.  
4.73.  The Eastern Caribbean Civil Aviation Authority (ECCAA) is responsible for regulatory oversight 
regarding s afety and security issues. Although there is no foreign participation, there is no legislation 
precluding it with respect to the provision of auxiliary air transport services. Similarly, there are no 
foreign investment restrictions on ownership of domestic ally incorporated carriers. There are, 
however, legal restrictions on cabotage, where the concept of national airline extends to those 
registered in other CARICOM countries; there are no domestic carriers. The authorities indicate that 
this restriction is not enforced.  
4.74.  There are two airports in Saint  Lucia: the George FL Charles Airport, and the Hewanorra 
International Airport. Both airports are owned by the Government. SLASPA manages the George FL 
Charles Airport; the Vigie Lighthouse; the Castries Seaport ; the Vieux Fort Seaport; the Hewanorra 
International Airport; the La Place Carenage; the Moule a Chique Lighthouse; the Rodney Bay 
Marina; and the Marigot Bay.  Companies providing services at Hewanorra, the main airport, include 
Hewanorra Air Cargo Servic es, a registered and certified IATA Cargo Agent, which is currently the 
cargo facility operator at Hewanorra International Airport. Amerijet is the main freight forwarder 
servicing Hewanorra International Airport. Sol Aviation provides aviation services, w hile Goddard 
Catering Group is the main caterer servicing all the airlines at Hewanorra International Airport.200 
4.75.  Air traffic at the two airports increased before the pandemic  (Table 4.3 ). There was a sharp 
decline in 2020 due to the pandemic, and only a pa rtial recovery in 2021.  
Table  4.3 Airport traffic statistics  2014 -21 
Year Aircraft landings  Passengers  
George FL Charles   
Arrivals  Departures  Movements  Disembarked  Embarked  Total handled  
2014  9,717  10,090  19,807  95,708  99,379  195,087  
2015  8,564  8,569  17,133  95,725  96,932  192,657  
2016  8,784  8,784  17,568  97,687  98,175  195,862  
2017  9,269  9,257  18,526  98,590  98,534  197,124  
2018  9,212  9,198  18,410  96,596  96,145  192,741  
2019  8,967  8,958  17,925  100,068  98,719  198,787  
2020  4,529  4,520  9,049  23,125  24,414  47,539  
2021  5,623  5,612  11,235  19,078  19,005  38,083  
Hewanorra  
  Arrivals  Departures  Movements  Disembarked  Embarked  Total handleda 
2012  6,746  6,746  13,492  278,232  278,819  557,051  
2013  6,787  6,863  13,650  291,205  294,433  585,638  
2014  7,515  7,541  15,056  306,832  307,922  614,754  
2015  7,663  7,663  15,326  314,936  317,542  632,478  
2016  8,079  8,079  16,158  320,680  324,164  644,844  
2017  8,442  8,437  16,879  345,784  350,013  695,797  
2018  8,793  8,792  17,585  359,527  353,330  712,857  
 
199 SLASPA , About Us . Viewed at: https://www.slaspa.com/index.php/about/about -slaspa . 
200 SLASPA , Services . Viewed at: https://www.slaspa.com/hia/index.php/en/services . WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  Year Aircraft landings  Passengers  
2019  8,481  8,480  16,961  379,929  384,083  764,012  
2020  3,973  3,971  7,944  135,309  141,092   276,401  
2021  5,607  5,605  11,212  216,731  214,267   430,998  
a Excludes in -transit passengers.  
Source:  SLASPA . 
4.76.  Saint Lucia collects a travel tax, and departure and arrival and cruise passenger fees.  
4.77.  Saint Lucia is a contracting state of the ICAO. According to the authorities, Saint  Lucia's 
international air services agreements a re bilateral and stipulate up to the fourth freedom. It has one 
bilateral air services agreement, recorded by ICAO, with Canada. It also has one open-skies 
agreement with the United  Kingdom and one with the United  States.  
4.3.5   Maritime transport and ports  
4.78.  Maritime transport accounts for over 90% of imports , and most agriculture products are 
exported by sea. Table 4.4 shows the movement of sea cargo over the 2017 -21 period. The bulk of 
sea cargo experienced a sharp contraction in 2020 as a result of the pandemic and recovered only 
partly in 2021.  
Table  4.4 Volume of sea cargo 2017 -21 
(Tons and TEU)   
Year Landed quantity  Loaded quantity  
(1) Break Bulk (in  Tons)   
Domestic imports  Domestic exports  
2017 126,213  93,377  
2018 113,878  89,527  
2019 104,629  58,015  
2020 91,359  618 
2021 101,100  1,311  
  Transhipment (In)  Transhipment (Out)  
2017 49 10 
2018 767 959 
2019 104 46 
2020 19 0 
2021 0 0 
  Subtotal Subtotal 
2017 126,262  93,387  
2018 114,645  90,486  
2019 104,733  58,061  
2020 91,378  618 
2021 101,100  1,311  
(2) Dry/Liquid Bulk (in Tons)    Domestic imports  Domestic exports  
2017 52,074  0 
2018 48,751  0 
2019 52,569  0 
2020 27,012  6,284  
2021 102,469  19,406  
(3) Containers (in TEUs)    Domestic imports  Domestic exports  
2017 18,655  2,566  
2018 84,336  2,509  
2019 22,941  3,869  
2020 21,308  10,016  
2021 22,397  11,035  
  Transhipment (In)  Transhipment (Out)  
2017 58 87 
2018 96 160 
2019 155 107 
2020 5 1 
2021 174 76 
  Subtotal Subtotal 
2017 18,713  2,653  
2018 84,432  2,669  
2019 23,096  3,976  
2020 21,313  10,017  
2021 22,571  11,111  
Source:  SLASPA . WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  4.79.  Saint Lucia acceded to the International Maritime Organization in 2001, and since that time 
has signed onto a number of its international conventions.  
4.80.  The main ports in Saint  Lucia are Castries and Vieux Fort, owned and administered by the 
state-owned SLA SPA, which also administers the smaller points of entry: Soufriere, Marigot , and 
Rodney Bay Marina.  
4.81.  The Shipping Act, C ap 13.27, last amended in 2016 by the Shipping (Amendment) Act 
(Act No. 14 of 2016), is the main legislation governing maritime transport  in Saint  Lucia. The 2016 
Act introduced important changes, as ownership of Saint  Lucian ships is no longer restricted to 
Saint Lucian citizens and companies headquartered in the country. The Act regulates the Registrar 
of Ships and confers Saint  Lucian fl ag to ships registered in the Registrar. Under the Act, there are 
no registration limitations for foreigners, but foreign companies or individuals may register a ship as 
domestically owned, only if they are registered or established locally. Persons qualif ied to own ships 
registered as Saint  Lucia vessels are Saint  Lucia citizens; CARICOM citizens resident in a CARICOM 
member State, as long as the ship is engaged in international voyages; individuals or corporations 
in a joint -venture shipping enterprise wi th Saint  Lucia citizens; corporations established and with a 
registered office in Saint  Lucia; and any other persons determined by the Minister.  
4.82.  All new commercial fishing vessels are required to be registered and licensed. The vessel must 
be inspected by the extension officer to ensure it is seaworthy and meet the specifications of a 
commercial fishing vessel. Certificates of registration are used for entry purposes into other 
countries.  
4.83.  There are no restrictions on international maritime passenger and car go transport services, 
as bound in Saint  Lucia's GATS commitments. Saint  Lucia does not place any legal restrictions on 
cabotage. There are no government -owned cargo vessels, and government cargo is not reserved for 
domestically flagged vessels. In princip le, cabotage by foreign -flag ships would require an 
authorization from the Minister of Infrastructure, Port Services and Transport; however, cabotage 
does not take place in Saint  Lucia. There are no restrictions on the nationality of the master, officers , 
and crew on board. Taxes and fees, including registration fees, administration fees for registration, 
and annual fees and taxes, are levied on maritime transport activities; these often vary according 
to the gross tonnage.  
4.3.6   Tourism  
4.84.  Tourism is the main econo mic activity in Saint  Lucia, accounting, directly and indirectly, for 
over 50% of GDP. The COVID -19 pandemic provoked a practical halt of activities in most of 2020 
and had also a strongly negative impact on activity in 2021. The participation of accommoda tion and 
food service activities in GDP collapsed from 22.2% in 2019 to just 7.6% in 2020, before slightly 
recovering to 9.9% in 2021. The sector benefited from the support programmes put in place by the 
Government in 2020 and 2021 (Section  1). 
4.85.  A recovery seems to have started  in 2021 and continued in 2022 . The ECCB notes that value 
added in the accommodation and food services sector grew by 40.3% in 2021, in contrast to a 
decline of 60.6% in 2020. Growth in the sector was fuelled by the number of stay -over arrivals , 
which surged by 52.5% in 2021. The key source markets were the United  States and the 
United  Kingdom. Activity in the cruise sector remained subdued . As a result of the extended 
restrictions imposed on cruise ships over the first three quarters o f 2021, the number of cruise 
visitors fell by 68.6% compared to the same period in 2020. The sector has, however, a long way 
before recovery. According to the ECCB, compared with pre -pandemic figures (2015 -19), the 
stay-over arrivals and cruise ship segmen ts fell by 47.5% and 86.6%, respectively. Arrivals in the 
last quarter of 2021 were still some 25% below those of the same period in 2019.201 
4.86.  More recent data from the Central Statistical Office (CSO) shows that, although stay -over 
arrivals increased  by some 52.4% in 2021 compared to the previous year, the number of cruise 
 
201 ECCB (2022), 2021 Annual Economic and Financial  Review : Saint Lucia. Viewed at: 
https://www.eccb -centralbank.org/documents/19 . WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  passengers was some 68% lower (Table 4.5). This led to a decline  of some 153,000 in the number 
of total visitor s. This level is just a quarter of total arrivals in the pre -pandemic year of 2019.  
Table  4.5 Selected indicators of the tourism sector, 2014 -21 
  2014  2015  2016  2017  2018  2019  2020r  2021p  
Total visitor 
arrivals  1,034,332  1,097,213  1,011,019  1,114,756  1,228,663  1,295,128  454,945  301,675  
of which:                  
Cruise 
passengers  641,452  677,394  587,421  669,217  760,306  796,211  297,885  93,610  
Stay-over 
arrivals  338,158  344,908  347,872  386,127  394,780  423,736  130,781  199,347  
Yacht arrivals  47,196  65,831  63,243  50,197  63,596  66,202  22,323  4,666  
Excursionist s 7,526  9,080  12,483  9,215  9,981  8,979  3,956  4,052  
Paid bed 
nights (in 
millions)  2.46 2.40 2.31 2.56 2.68 2.79 1.04 1.60 
Tourist 
expenditure 
(XCD million ) 2,015.3  2,070.9  1,971.0  2,196.3  2,342.9  2,604.5  .. 1,514.6  
Stay-over 1,960.2  2,012.7  1,914.5  2,134.8  2,342.9  2,604.5  .. 1,514.6  
Cruise  55.1 58.2 56.5 61.5 .. .. .. .. 
Average hotel 
occupancy  68.4 70.0 61.7 .. .. .. .. .. 
All-inclusive  77.8 78.0 74.6 .. .. .. .. .. 
Semi-inclusive 
hotels1 .. .. .. .. .. .. .. .. 
European Plan  68.8 72.0 60.2 .. .. .. .. .. 
Small 
properties  58.5 60.0 59.9 .. .. .. .. .. 
Average 
length of stay 8.8 8.7 8.5 8.3 8.4 8.1 8.8 9.0 
Cruise ship 
calls 386 388 383 423 370 431 174 134 
.. Not available . 
Note:  r = revised; p = preliminary.  
Source:  Saint Lucia Tourism Authority . 
4.87.  The Ministry of Tourism, Investment, Creative Industries, Culture and Information, through 
its Tourism Incentives Management Unit, is responsible for formulating and impl ementing tourism 
policy. The authorities are seeking to strengthen the regulatory framework through the adoption of 
national standards and a tourism certificate regime. Saint  Lucia has not yet implemented a formal 
grading and classification scheme for acco mmodation facilities, or adopted  provisions for compulsory 
insurance coverage. The Saint  Lucia Tourism Authority (SLTA) is the body in charge of marketing 
and promotion activities, in collaboration with the Saint  Lucia Hotel and Tourism Association 
(SLHTA) . 
4.88.  The authorities note that a Tourism Development Bill  has been finalized. The Bill seeks to 
harmonize the legislative framework for the tourism industry; establish industry -wide certification 
to ensure high -quality minimum standards; broaden the tourism levy and the franchise for fiscal 
incentives; encourage local ownership through incentives, training , and product development 
services; and develop a more comprehensive incentives regime to address resilience and post -crisis 
recovery.  
4.89.  Saint Lucia applies various tourism -related taxes. Visitors travelling by air are subject to a 
departure tax (XCD  60), a travel tax (7.5% of the ticket cost), an airport service charge (USD  25), 
a security fee (XCD  15), and a facilitation fee (XCD  1 per passenger). Vi sitors passing through 
Saint Lucia's seaports are subject to an in -transit fee (USD  6.50) and an embark/disembark fee 
(XCD 15). 
4.90.  During the review period, a new levy was introduced. The Tourism Levy Act , No. 11 of 2020 
provides for the imposition, collectio n, and remittance of a tourism levy ; it entered into force on 
1 December  2020. Under this Act, a registered tourism accommodation service provider is deemed 
to be a collector of a tourism levy, which is destined to finance the destination marketing and 
activities of Saint  Lucia and to provide support to destination management and development. The 
levy is administered by the SLTA. Its amount depends on the class of accommodation: for Class 1 WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
- 397 - 
  or Class 3 accommodations it is USD  3 per person each night. For Cl ass 2 or Class 4, USD  6 per 
person each night. For guests  between 12 and 18 years of age , the rate of tourism levy is 50% of 
the above -mentioned rates. Under the Act, Class 1 accommodation is a registered tourism 
accommodation service provider that charges  an average daily rate of USD  120 or less; Class 2 is a 
registered tourism accommodation service provider that charges an average daily rate of USD  121 
or more; Class 3 is a registered tourism accommodation service provider that charges a nightly rate 
of USD 120 or less; and Class 4 is a registered tourism accommodation service provider that charges 
a nightly rate of USD  121 or more.  
4.91.  As part of its Strategic Trade Development Roadmap, the Government developed a strategy 
to strengthen the competitiveness of the business, diversify the tourism offer to create more 
opportunities for SMEs, and ensure environmental sustainability through targeted policies and 
enhanced business and public participation ( Section 2).  
4.92.  The Tourism Incentives Act , No. 7 of 1996, as ame nded by Act No.  4 of 18  April 2013, 
provides incentives, in the form of exemptions from customs duties, corporate tax , and (for up to 
15 years) income taxes, for approved tourism products, on recommendation from the Minister 
responsible for tourism. Any se rvice or facility considered to be a tourism project is eligible, including 
hotels, restaurants, and refurbishments. Duty and tax concessions are granted on a case -by-case 
basis, guided by conditions set out in the Act. Customs duty concessions may be gran ted on imports 
of specified articles, building materials, or equipment.  
4.93.  The Tourism Stimulus and Investment Act , No. 12 of 2014 , Cap 15.03 , facilitates the further 
development of the tourism sector and provides for special incentives, tax relief , and exem ptions for 
proposed, new , and existing tourism projects and for related matters. Under this Act, an "Approved 
Development " meaning a tourism project can be granted tax relief and exemptions from income tax, 
VAT and other taxes, and corporate tax.  
4.94.  A few areas of investment/employment activity in tourism remain reserved for nationals. 
These include the operation of guest houses of less than 10 rooms or below an investment threshold 
of XCD  500,000, and the operation of restaurants. However, top -class specia lty-type restaurants 
may be allowed to bring in chefs whose skills are required but not available locally.  
4.95.  The authorities indicate that there are a number of projects to help further develop the tourism 
sector in the pipeline for the next few years , inclu ding encouraging private sector construction in 
tourism. They note that some investors have already committed to investing in tourism projects. 
For instance, Sandals has announced the refurbishment of Sandals Halcyon and Sandals La Toc at 
the cost of USD  30 million; Dreams Cas -En-Bas Resort has commenced construction of 96 rooms at 
a cost of USD  25 million; and the Pointe Seraphine Marriott  Courtyard  project has recommenced 
construction of 140 rooms at a cost of USD  42 million. Under the OECS Regional Touri sm 
Competitiveness Project (ORTCP), a World Bank -funded project, which became effective in 2017 and 
was aimed at facilitating the increased movement of tourists, improving selected touristic sites, and 
strengthening implementation capacity in tourism marke t development in S aint Vincent and the 
Grenadines, Grenada, and Saint  Lucia, XCD  18.77  million have been provided for FY2022/23 to 
undertake improvement works at the Castries Market Box Park; the Gros Islet Beach Park; the 
Soufriere Old Trafford Project; t he Canaries Maritime Market and Restaurant; the Choiseul Craft 
Center Rehabilitation; the Marigot Waterfront Development Phase 1; the Anse Ferre Lookout Point; 
and Buckeye Beach Park. Also, a line of credit of XCD  9 million has been made available by the 
CARICOM Development Fund for Community Tourism through the Saint  Lucia Development Bank. 
The Community Tourism Project was launched in November  2022 at a n estimated  cost of 
XCD 78 million.202  
 
 
202 Government of Saint  Lucia (2022), "Empowering Our People – Transforming Our Economy", Budget 
Policy Statement, by Hon. Philip J. Pierre, 26  April 2022. Viewed at: 
https://www.govt.lc/media.govt.lc/www/pressroom/news/attachments/prime -minister -final-budget -document -
--last-copy-ml0.pdf . WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  5  APPENDIX  TABLES  
Table  A1.1 Merchandise visible exports by SITC section, 20 14-21 
(USD  million and %)  
Description  2014  2015  2016  2017  2018  2019  2020  2021  
Total exports and re -exports  160.6  180.3  119.7  127.0  62.2 82.1 55.2 59.1 
Domestic exports  81.4 91.6 79.9 77.5 40.6 38.6 32.9 37.4 
Re-exports  79.1 88.7 39.8 49.5 21.6 43.5 22.3 21.7 
 (% of total exports and re -exports)  
0 Food and live animals  6.2 7.4 11.7 11.1 19.3 15.4 18.0 12.1 
1 Beverages and tobacco  17.6 16.9 24.5 22.3 27.7 27.8 28.1 30.5 
2 Crude materials, inedible, except fuels  5.3 5.6 1.7 3.4 8.6 5.6 9.2 14.7 
3 Mineral fuels and related materials  21.4 21.4 2.2 6.4 6.4 4.1 4.0 2.6 
4 Animal and vegetable oils, fats and 
waxes  0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
5 Chemicals and related products  4.9 5.1 7.5 6.8 3.7 3.3 7.2 5.4 
6 Manufactured goods classified by 
material  8.0 8.5 9.6 9.8 7.5 4.0 3.9 3.8 
7 Machinery and transport equipment  15.9 17.3 21.3 19.9 20.1 12.6 10.3 12.6 
8 Miscellaneous manufactured articles  20.4 17.4 21.0 20.2 6.4 27.1 19.2 18.1 
9 Commodities and transactions not 
classified elsewhere in SITC  0.3 0.3 0.4 0.2 0.2 0.1 0.1 0.1 
Source:  Eastern Caribbean Central Bank. Viewed at: https://www.eccb -centralbank.org/statistics/dashboard -
datas/ . WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  Table  A1.2 Merchandise imports by SITC section, 20 14-21  
(USD  million and %)  
Description  2014  2015  2016  2017  2018  2019  2020  2021  
Total imports  627.3  570.2  654.8  655.0  658.8  598.3  504.5  601.4  
 (% of total imports)  
0 Food and live animals  21.3 22.6 18.8 20.1 20.6 23.1 24.2 22.9 
1 Beverages and tobacco  3.4 3.7 3.6 3.9 2.6 2.7 2.5 2.9 
2 Crude materials, inedible, except fuels  1.4 1.9 1.6 1.5 1.7 1.6 1.9 2.3 
3 Mineral fuels and related materials  24.6 16.5 19.6 15.8 22.5 18.0 12.1 12.6 
4 Animal and vegetable oils, fats and 
waxes  0.5 0.5 0.4 0.4 0.4 0.4 0.5 0.5 
5 Chemicals and related products  7.0 8.5 8.1 7.8 8.9 8.7 10.2 10.7 
6 Manufactured goods classified by 
material  12.7 14.4 14.0 15.9 13.6 14.7 15.3 16.7 
7 Machinery and transport equipment  18.6 19.9 22.5 23.0 19.0 20.2 21.9 21.2 
8 Miscellaneous manufactured articles  10.5 11.9 11.5 11.7 10.6 10.6 11.2 10.2 
9 Commodities and transactions not 
classified elsewhere in SITC  0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
Source:  Eastern Caribbean Central Bank. Viewed at: https://www.eccb -centralbank.org/statistics/dashboard -
datas/ . WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
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  Table  A3.1 List A items on which suspens ion of the CET under Article 83 of the Revised 
Treaty has been granted for an indefinite period subject to review by COTED  
HS 
subheading  Description  CET Saint Lucia  rate 
02.01  Meat of bovine animals, fresh or chilled.    
0201.10.00  Carcasses and half-carcasses  40% Free 
0201.20.10  Other cuts with bone in: Brisket  40%  Free 
0201.20.90  Other  40%  Free 
0201.30.10  Boneless: Tenderloin  40% Free 
0201.30.20  Boneless: Sirloin  40% Free 
0201.30.30  Minced (ground)  40%  Free 
0201.30.90  Boneless: Other  40%  Free 
02.02  Meat of bovine animals, frozen.    
0202.10.00  Carcasses and half -carcasses  40% Free 
0202.20.10  Other cuts with bone in: Brisket  40%  Free 
0202.20.90  Other cuts in bone: Other  40%  Free 
0202.30.10  Boneless: Tenderloin  40%  Free 
0202.30.20  Boneless Sirloin  40%  Free 
0202.30.30  Boneless: Minced (ground)  40%  Free 
0202.30.90  Boneless: Other  40%  Free 
02.03  Meat of swine, fresh, chilled or frozen.    
0203.11.00  Meat of swine: fresh or chilled: Carcasses and half -carcasses  40%  Free 
0203.12.00  Hams, shoulders and cuts thereof, with bone  40%  Free 
0203.19.00  Other  40% Free 
0203.21.00  Meat of swine: frozen: carcasses and half -carcasses  40%  Free 
0203.22.00  Hams, shoulders and cuts thereof, with bone  40%  Free 
0203.29.00  Other  40% Free 
02.04  Meat of sheep or goats, fresh, chilled or frozen.    
0204.10.00  Carcasses and half -carcasses of lamb, fresh or chilled  40%  Free 
0204.21.00  Other meat of sheep, fresh or chilled: Carcasses and half -
carcasses  40% Free 
0204.22.00  Other cuts with bone  40%  Free 
0204.23.00  Boneless  40%  Free 
0204.30.00  Carcasses and half -carcasses of lamb, frozen  40%  Free 
0204.41.00  Other meat of sheep, frozen: Carcasses and half -carcasses  40%  Free 
0204.42.00  Other cuts with bone  40%  Free 
0204.43.00  Boneless  40%  Free 
0204.50.00  Meat of goats  40%  Free 
02.07  Meat and edible offal, of the poultry of heading 01.05, fresh, 
chilled or frozen.    
0207.11.00  Of fowls of the species Gallus domesticus: not cut in pieces, 
fresh or chilled  40%  40% 
0207.12.00  Not cut in pieces, frozen  40%  40% 
0207.13.00  Cuts and offal, fresh or chilled  40% 40% 
0207.14.10  Cuts and offal, frozen: Backs and necks  40%  Free 
0207.14.20  Wings  40% Free 
0207.14.30  Livers  40% Free 
0207.14.90  Marinated Chicken Other  40% Free 
0207.24.00  Meat of turkeys: Not cut in pieces, fresh or chilled  40%  Free 
0207.25.00  Meat of turkeys: Not cut in pieces, frozen  40%  Free 
0207.26.00  Cuts and offal, fresh or chilled  40% Free 
0207.27.10  Cuts and offal, frozen: Backs, necks and wings  40%  Free 
0207.27.90  Cuts and offal, frozen: Other  40%  Free 
0207.41.00  Meat of ducks: Not cut in pieces, fresh or chilled  40%  Free 
0207.42.00  Not cut in pieces, frozen  40%  Free 
0207.43.00  Fatty livers, fresh or chilled  40% Free 
0207.44.00  Other, fresh or chilled  40%  Free 
0207.45.00  Other, frozen  40%  Free 
0207.51.00  Meat of geese: Not cut in pieces, fresh or chilled  40%  Free 
0207.52.00  Not cut in pieces, frozen  40%  Free 
0207.53.00  Fatty livers, fresh or chilled  40%  Free 
0207.54.00  Other, fresh or chilled  40%  Free 
0207.55.00  Other, frozen  40% Free 
0207.60  Of guinea fowls:    
03.05  Fish, dried, salted or in brine; smoked fish    
0305.42.00  Herrings (Clupea harengus, Clupea pallasii)  30%/ 
35% Free 
0305.49.10  Cod, mackerel and alewives  30%/ 
35%  Free 
0305.51.00  Dried fish, other than edible fish offal, whether or not salted 
but not smoked: Cod  30%/ 
35%  Free 
0305.59.10  Other: Mackerel  30%/ 
35%  Free WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
- 401 - 
  HS 
subheading  Description  CET Saint Lucia  rate 
0305.59.20  Other: Herrings, alewives, saithe, pollock, haddock and hake  30%/ 
35% Free  
0305.61.00  Fish, salted but not dried or smoked and fish in brine, other 
than edible fish offal: Herrings  30%/ 
35% Free 
0305.62.00  Fish, salted but not dried or smoked and fish in brine, other 
than edible fish offal: Cod  30%/ 
35%  Free 
0305.69.10  Fish, salted but not dried or smoked and fish in brine, other 
than edible fish offal: Mackerel  30%/ 
35%  Free 
0305.69.20  Fish, salted but not dried or smoked and fish in brine, other 
than edible fish offal: Alewives, saithe, pollock, haddock and 
hake 30%/ 
35%  Free 
04.01.  Milk and cream, not concentrated nor containing added sugar 
or other sweetening matter    
0401.10.00  Of a fat content, by weight, not exceeding 1%  40%  Free 
0401.20.00  Of a fat content, by weight, exceeding 1% but not exceeding 
6% 40% Free 
0401.40.00  Of a fat content, by weight, exceeding 6% but not 10%  40%  Free 
0401.50.00  Of a fat content, by weight, exceeding 10%  40%  Free 
04.02.  Milk and cream, concentrated or containing added sugar or 
other sweetening matter    
0402.10.00  In powder, granules or other solid forms, of a fat content by 
weight, not exceeding 1.5%  30%/ 
35%  Free 
0402.21.00  In powder, granules or other solid forms, of a fat content, by 
weight, exceeding 1.5%: not containing added sugar or other 
sweetening matter  30%/ 
35%  Free 
0402.29.00  In powder, granules or other solid forms, of a fat content, by 
weight, exceeding 1.5%: Other  30%/ 
35%  Free 
0402.91.00  Other: Not containing added sugar or other sweetening matter  30%/ 
35%  Free 
0402.99.10  Condensed milk  30%/ 
35%  Free 
0407.00  Fertilised eggs for incubation: of fowls of the species Gallus 
domesticus  40%  Free 
0407.19.20  Hatching eggs, not for breeder floc. Other:  40%  Free 
07.01  Potatoes, fresh or chilled.    
0701.90.00  Other, not including seed potatoes  40% USD 1.65/100  kg. 
07.03  Onions, shallots, garlic, leeks and other alliaceous fresh or 
chilled    
0703.10.10  Onions  40%  USD 1.65/100  kg. 
07.10  Vegetables, frozen.    
0710.10.00  Potatoes  40%  USD 0.88/100  kg. 
10.05  Maize (corn).    
1005.90.00  Other, not seed corn  40%  Free 
1201.10.90  Soya beans, whether or not broken. Other, not for sowing  40%  30% 
1201.90  Other  40%  30% 
17.01  Cane or beet sugar and chemically pure sucrose, in solid form.    
1701.99.10  Icing sugar  25% 25% 
1701.99.90  Other sugar (excluding raw sugar and sugar containing added 
flavouring or colouring matter)  40%.  USD 6.60/100  kg. 
2710.19.12  Illuminating kerosene  35%  5% 
2710.19.10  Other kerosene  35% 5% 
2804.21.00  Argon  10%  10% 
3215.90.90  Printing ink: Other inks, not including writing or drawing ink  25%  25% 
3923.10.90  Boxes, cases, crates and similar articles: Other, not including 
egg boxes  25%  Free 
3923.90.10  Other: Cups  25%  Free 
3923.90.90  Other  25%  Free 
4203.29.10  Industrial Gloves  20% 20% 
4819.40.90  Other sacks and bags, including cones: Other, printed  25%  25% 
6908.10.10  Tiles  25% 10% 
6910.10.10  Sinks  25%  20% 
6910.10.20  Wash basins and wash basin pedestals  25% 20% 
6910.10.30  Baths  25% 20% 
6910.10.40  Bidets  25%  20% 
6910.10.50  Water closet pans (lavatory bowls)  25% 20% 
6910.10.60  Flushing cisterns (tanks)  25%  20% 
6910.10.70  Urinals  25%  20% 
6910.10.80  Complete lavatory sets  25%  20% 
6910.10.90  Other  25%  20% 
6910.90.00  Other  25%  20% 
8450.11.10  Fully automatic washing machines: For domestic use  30%/ 
35%  25% WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
- 402 - 
 
  HS 
subheading  Description  CET Saint Lucia  rate 
8450.12.10  Other machines, with built -in centrifugal drier: For domestic 
use 30%/ 
35%  25% 
8450.19.10  Other washing machines: For domestic use  30%/ 
35%  25% 
Source:  CARICOM.  
 WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
- 403 - 
  Table  A3.2 List C items on which suspension of the CET under Article 83 of the Revised 
Treaty has been granted for an indefinite period subject to review by COTED , 2022  
HS 
subheading  Description  CET Saint  Lucia 
rate 
0101.29.10  Racehorses, not for breeding  Free Free 
2103.90.50  Sauces and preparations Aromatic bitters  30% 35% 
2103.90.60  Other aromatic bitters  30% 35% 
2106.90.80  Preparations used in the manufacture of beverages with an alcoholic 
strength by volume exceeding 0.5% vol  20%  30% 
2203.00.10  Beer 30% USD 10.00/L. 
gal 
2203.00.20  Stout  30% 45% 
2203.00.90  Other  30% 45% 
2204.10.00  Sparkling wine  15% 30% 
2204.21.00  Other wine: grape must with fermentation prevented or arrested by 
the addition of alcohol: in containers holding 2 litres or less  15% 30% 
2204.29.10  Grape must with fermentation prevented or arrested by the addition 
of alcohol  5% Free  
2204.29.90  Other wine  15% 30% 
2204.30 00  Other grape must  5% 30% 
2205.10.00  Vermouth and other wine of fresh grapes in containers holding 2 
litres or less  15% 30% 
2205.90.00  Other  15% 30% 
2206.00.10  Shandy  15% 30% 
2206.00.90  Other  15% 30% 
2207.10.00  Undenatured ethyl alcohol of an alcoholic strength of 80% vol or 
higher  20%  20% 
2207.20.00  Ethyl alcohol and other spirits, denatured, of any strength  0% 20% 
2208.20.10  Brandy, in bottles of a strength not exceeding 46% vol.  15%  45% 
2208.20.90  Other  15%  45% 
2208.30.10  Whiskies In bottles of a strength not exceeding 46% vol  15%  45% 
2208.30.90  Other  15%  45% 
2208.40.10  Rum In bottles of strength not exceeding 46% vol  25%  45% 
2208.40.90  Other  25%  45% 
2208.50.10  Gin and Geneva: In bottles of a strength not exceeding 46% vol  20% 45% 
2208.50.90  Other  20%  45% 
2208.60.00  Vodka  20%  45% 
2208.70.00  Liqueurs and cordials  15%  45% 
2208.90.90  Other: Other  20% 30% 
2402.10.00  Cigars, cheroots and cigarillos, containing tobacco  15%  45% 
2402.20.00  Cigarettes containing tobacco  35%  45% 
2402.90.00  Other  20%  45% 
2403.11.00  Water pipe tobacco  15%  45% 
2403.19.00  Other  15%  45% 
2403.91.00  Other: "Homogenised" or "reconstituted" tobacco  15% 45% 
2403.99.10  Snuff  15%  45% 
2403.99.90  Other  15%  45% 
2710.12.20  Motor spirit (gasoline)  10%  20% 
2710.19.20  Vaporizing oil or white spirit  0%  20% 
2710.19.30  Diesel oil  0%  10% 
2710.19.40  Gas oils (other than diesel oil)  0%  10% 
2710.19.50  Bunker "C" fuel oil  10% 10% 
2710.19.73  Lubricating oils  0%  25% 
2710.19.74  Lubricating greases  0%  25% 
2710.20.10  Motor spirit  10%  
2710.20.30  Lubricating oils  0%  
2710.20.40  Fuel oils  0%  
2710.20.50  Diesel oils  0%  
2710.20.90  Other  0%  
2713.20.00  Petroleum bitumen  10% 20% 
2713.90.00  Other residues of petroleum oils or of oils obtained from bituminous 
minerals  10% 10% 
2714.10.00  Bituminous or oil shale and tar sands  10%  20% 
2714.90.10  Natural bitumen  10% 10% 
2714.90.30  Asphalites and asphaltic rocks  10% 10% 
2715.00.10  Bituminous mixtures based on natural asphalt cutbacks  10% 10% 
2715.00.90  Bituminous mixtures, other  10% 10% 
3706.10.00  Cinematographic film of a width of 35  mm or more  Free Free 
3706.90.00  Other  Free  Free 
4011.10.00  New pneumatic tyres of rubber: Of a kind used on motor cars  5% 25% 
4012.11.00  Retreaded tyres: of a kind used on motor cars  5% 25% 
4012.12.00  Retreaded  tyres: of a kind used on buses or lorries  5% 25% 
4013.10.10  Inner tubes, of rubber: Of a kind used on motor cars  5% 25% WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
- 404 - 
 
  HS 
subheading  Description  CET Saint  Lucia 
rate 
4013.10.90  Inner tubes, of rubber: Of a kind used on buses or lorries  5% 25% 
6813.81.00  Brake linings and pads  5% 15% 
7007.11.10  Motor car windscreens  5% 15% 
7007.21.10  Motor car windscreens  5% 15% 
7009.10.00  Rear-view mirrors for vehicles  5% 15% 
7013.22.00  Drinking glasses of lead crystal  10% 25% 
7013.33.00  Other drinking glasses of lead crystal  10% 25% 
7013.41.00  Glassware other than drinking glasses, of lead crystal  10% 25% 
7014.00.10  Signalling glassware and optical elements of glass, for road motor 
vehicles  5% 25% 
7101.10.10  Natural pearls: temporarily strung for convenience of transport  25% 30% 
7101.10.90  Other natural pearls  25% 30% 
7101.21.10  Cultured pearls: unworked: temporarily strung for convenience of 
transport  25% 30% 
7101.21.90  Cultured pearls: unworked: other  25% 30% 
7101.22.10   Cultured pearls: worked: temporarily strung for convenience of 
transport  25% 30% 
7101.22.90  Cultured pearls: worked: other  25%  30% 
7102.10.00  Diamonds, unsorted  25% 30% 
7102.21.00  Diamonds, Industrial: unworked or simply sawn, cleaved or brute  25% 30% 
7102.29.00  Other Industrial diamonds  25% 30% 
7102.31.00  Diamonds. Non -industrial: Unworked or simply sawn, cleaved or 
brute  25% 30% 
7102.39.00  Other  25% 30% 
7103.10.10  Precious stones (other than diamonds) and semi -precious stones 
Unworked or simply sawn or roughly shaped: Temporarily strung for 
convenience of transport  25% 30% 
7103.10.90  Other  25% 30% 
7103.91.00  Rubies, sapphires and emeralds temporarily strung for transport  25% 30% 
7103.91.90  Other  25% 30% 
7103.99.10  Temporarily strung for convenience of transport  25%  30% 
7103.99.90  Other  25% 30% 
7104.10.00  Piezo-electric quartz  25% 30% 
7104.20.00  Other, unworked or simply sawn or roughly shaped  25% 30% 
7104.90.00  Other  25% 30% 
7113.11.00  Articles of jewellery of silver, whether or not plated or clad with 
other precious metal  10% 30% 
7113.19.10  Articles of jewellery of gold  10% 30% 
7113.19.90  Other  10% 30% 
7113.20.00  Of base metal clad with precious metal  10% 30% 
7114.11.00  Articles of goldsmiths or silversmiths, of silver,  10% 30% 
7114.19.00  Of other precious metal  10% 30% 
7114.20.00  Of base metal clad with precious metal  10% 30% 
7116.10.00  Articles of natural or cultured pearls  25% 30% 
7116.20.00  Of precious or semi -precious stones  25% 30% 
7117.11.00  Imitation jewellery: of base metal, cuff -links and studs  25% 30% 
7117.19.00  Other  25% 30% 
7117.90.00  Other  25% 30% 
7320.10.10  Leaf-springs and leaves therefor of iron or steel: For road motor 
vehicles  5% 20% 
7320.20.10  Helical springs: For road motor vehicles  5% 20% 
7320.90.10  Other: For road motor vehicles  5% 20% 
8302.30.00  Base metal, other mountings, fittings and similar articles suitable for 
motor vehicles  5%  20% 
8407.33.00  Spark -ignition reciprocating or rotary internal combustion piston 
engines Of a cylinder capacity exceeding 250cc but not exceeding 
1000cc  5% 30% 
8407.34.00  Of a cylinder capacity exceeding 1000cc  5%  30% 
8408.20.00  Compression -ignition internal combustion piston Engines of a kind 
used for the propulsion of vehicles  5%  30% 
8409.91.10  Parts suitable for road motor vehicles  5%  30% 
8409.99.10  Other parts suitable for road motor vehicles  5% 30% 
8413.30.00  Fuel, lubricating or cooling medium pumps for internal combustion 
piston engines  5% 30% 
8421.23.10  Oil filters  5% 30% 
8421.23.20  Petrol filters  25% 30% 
8421.31.00  Intake air filters for internal combustion engines  25% 30% 
8483.10.10  Transmission shafts for road motor vehicle engines  5% 30% 
8483.20.10  Bearing housings for road motor vehicle engines  5% 30% 
8483.30.10  Bearing housings, plain shaft bearings for road motor vehicle 
engines  5% 10% 
8483.40.10  Gears and gearing, For road motor vehicle engines  5% 10% 
8483.50.10  Flywheels and pulleys, For road motor vehicle engines  5% 10% WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
- 405 - 
  HS 
subheading  Description  CET Saint  Lucia 
rate 
8483.90.10  Parts for road motor vehicle engines  5%  10% 
8511.10.00  Sparking plugs  5% 30% 
8511.20.00  Ignition magnetos; magneto –dynamos; magnetic flywheels  5% 30% 
8511.30.00  Distributors; ignition coils  5% 30% 
8511.40.00  Starter motors and dual -purpose starter -generators  5%  30% 
8511.50.00  Other generators  5% 30% 
8511.80.00  Other equipment  5% 30% 
8511.90.00  Parts 5% 30% 
8512.20.00  Other lighting or visual signalling equipment  0% 30% 
8512.30.00  Sound signalling equipment  0% 30% 
8512.40.00  Windscreen wipers, defrosters and demisters  0% 30% 
8518.40.00  Audio -frequency electric amplifiers  10% 30% 
8519.20.10  Coin or disc -operated record –players  10% 25% 
8521.10.00  Video recording or reproducing apparatus Magnetic tape -type 10% 25% 
8521.90.00  Other  10% 25% 
8523.41.10  Unrecorded Compact discs (CDs)  5% 25% 
8523.49.10  Recorded Compact discs (CDs)  5% 25% 
8539.10.00  Sealed beam lamp units  0% 30% 
8543.70.20  Sound mixing units (equalisers) for domestic use  10% 30% 
8702.10.21  Other coaches, buses and minibuses, of a seating capacity not 
exceeding 21  persons (including the driver)  5% 35% 
8702.10.22  Other coaches, buses and minibuses, of a seating capacity not 
exceeding 21  persons but not exceeding 29 persons (including the 
driver)  5% 35% 
8702.10.23  Other coaches, buses and minibuses, of a seating capacity 
exceeding 29  persons (including the driver)  5% 35% 
8702.10.29  Other  5% 35% 
8702.20.21  Other coaches, buses and minibuses, of a seating capacity not 
exceeding 21  persons (including the driver)  5% 35% 
8702.20.22  Other coaches, buses and minibuses, of a seating capacity not 
exceeding 21  persons but not exceeding 29 persons (including the 
driver)  5% 35% 
8702.20.23  Other coaches, buses and minibuses, of a seating capacity 
exceeding 29  persons (including the driver)  5% 35% 
8702.20.29  Other  5% 35% 
8702.30.21  Other coaches, buses and minibuses, with both spark -ignition 
internal combustion piston engine (diesel or semi -diesel) and electric 
motor as motors for propulsion of a seating capacity not exceeding 
21 persons (includ ing the driver)  5% 35% 
8702.30.22  Other coaches, buses and minibuses, of a seating capacity not 
exceeding 21  persons but not exceeding 29 persons (including the 
driver)  5% 35% 
8702.30.23  Other coaches, buses and minibuses, of a seating capacity 
exceeding 29  persons (including the driver)  5% 35% 
8702.30.29  Other  5% 35% 
8704.40.21  Other coaches, buses and minibuses with only electric motor for 
propulsion of a seating capacity not exceeding 21 persons (including 
the driver)  5% 35% 
8704.40.22  Other coaches, buses and minibuses, of a seating capacity not 
exceeding 21  persons but not exceeding 29 persons (including the 
driver)  5% 35% 
8704.40.23  Other coaches, buses and minibuses, of a seating capacity 
exceeding 29  persons (including the driver)  5% 35% 
8704.40.29  Other  5% 35% 
8702.90.0 0  Other  5% 35% 
8702.90.21  Other coaches, buses and minibuses, of a seating capacity not 
exceeding 21  persons (including the driver)  5% 35% 
8702.90.  Other coaches, buses and minibuses, of a seating capacity not 
exceeding 21  persons but not exceeding 29 persons (including the 
driver)  22 
5% 35% 
8702.90.23  Other coaches, buses and minibuses, of a seating capacity 
exceeding 29  persons (including the driver)  5% 35% 
8702.90.29  Other  5% 35% 
8703.21.90  Other vehicles, with spark -ignition internal combustion reciprocating 
piston engine of a cylinder capacity not exceeding 1000cc: Other  10% 35% 
8703.22.90  Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc: 
Other  10% 35% 
8703.23.20  Of a cylinder capacity exceeding 1,500cc but not exceeding 1,599cc  10% 35% 
8703.23.30  Of a cylinder capacity exceeding 1,599cc but not exceeding 1,800cc  10% 35% 
8703.23.40  Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc  10% 35% 
8703.23.50  Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc  10% 35% 
8703.23.60  Of a cylinder capacity exceeding 2,500cc but not exceeding 3,000cc  10% 35% 
8703.24.90  Of a cylinder capacity exceeding 3000cc: Other  10% 35% WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
- 406 - 
 
  HS 
subheading  Description  CET Saint  Lucia 
rate 
8703.31.90  Other vehicles, with compression –ignition internal combustion piston 
engine (diesel or semi -diesel): Of a cylinder capacity not exceeding 
1,500cc: Other  10% 35% 
8703.32.21  Other of a cylinder capacity exceeding 1,500cc but not exceeding 
1,599cc  10% 35% 
8703.32.22  Other of a cylinder capacity exceeding 1,599cc but not exceeding 
1,800cc  10% 35% 
8703.32.23  Other of a cylinder capacity exceeding 1,800cc but not exceeding 
2,000cc  10% 35% 
8703.32.24  Other of a cylinder capacity exceeding 2,000cc but not exceeding 
2,500cc  10% 35% 
8703.33.33  Of a cylinder capacity exceeding 2500cc: Other  10% 35% 
8703.90.00  Other  10% 35% 
8703.40.00  Other vehicles, with both spark –ignition internal combustion 
reciprocating piston engine and electric motor as motors for 
propulsion, other than those capable of being charged by plugging to 
external source of electric power  10% 35% 
8703.50.00  Other vehicles, with both compression -ignition internal combustion 
piston engine (diesel or semi -diesel) and electric motor as motors 
for propulsion, other than those capable of being charged by 
plugging to external source of electric power  10% 35% 
8703.60.00  Other vehicles, with  both spark –ignition internal combustion 
reciprocating piston engine and electric motor as motors for 
propulsion, capable of being charged by plugging to external source 
of electric power  10% 35% 
8703.70.00  Other vehicles, with both compression -ignition internal combustion 
piston engine (diesel or semi -diesel) and electric motor as motors 
for propulsion, capable of being charged by plugging to external 
source of electric power  10% 35% 
8703.80.00  Other vehicles, with only electric mo tor for propulsion  10% 35% 
8703.90.00  Other  10% 35% 
8704.10.00  Motor vehicles for the transport of goods. Dumpers designed for off -
highway use  5% 20% 
8704.21.90  Other, with compression -ignition internal combustion piston engine 
(diesel or semi -diesel): g.v.w. not exceeding 5 tonnes: Other  5% 20% 
8704.22.90  g.v.w.  exceeding 5 tonnes but not exceeding 20 tonnes: Other  5% 20% 
8704.23.90  g.v.w. exceeding 20 tonnes: Other  5% 20% 
8704.31.90  Other, with spark -ignition internal combustion piston engine: g.v.w.  
not exceeding 5 tonnes: Other  5% 20% 
8704.32.90  Other g.v.w. exceeding 5 tonnes:  5% 20% 
8704.90.00  Other  5% 20% 
8708.10.00  Bumpers and parts thereof  0% 30% 
8708.21.00  Safety seat belts  0% 30% 
8708.29.00  Other  0% 30% 
8708.30.19  Other mounted brake linings  0% 30% 
8708.30.99  Other brakes, servo -brakes and parts thereof  0% 30% 
8708.40.90  Gear boxes and parts thereof: Other  0% 30% 
8708.50.90  Drive -axles with differential  0% 30% 
8708.70.90  Road wheels and parts and accessories thereof: Other  0% 30% 
8708.80.90  Suspension systems and parts thereof (including shock –absorbers): 
Other  0% 30% 
8708.91.90  Radiators and parts thereof: Other  0% 30% 
8708.92.90  Silencers (mufflers) and exhaust pipes; parts thereof: Other  0% 30% 
8708.93.90  Clutches and parts thereof: Other  0% 30% 
8708.94.90  Steering wheels, steering columns and steering boxes; parts 
thereof: Other  0% 30% 
8708.95.00  Safety airbags with inflator system; parts thereof  0% 30% 
8708.99.30  Compressed Natural Gas (CNG) Systems  0% 30% 
8708.99.90  Other  0% 30% 
9006.40.00  Instant print cameras  10% 25% 
9006.51.00  Other cameras: with a through -the-lens view –finder (single lens 
reflex (SLR)), for roll film of a width not exceeding 35  mm 10% 25% 
9006.52.00  Other, for roll film of a width less than 35  mm 10% 25% 
9006.53.00  Other, for roll film of a width of 35  mm 10% 25% 
9006.59.00  Other  10% 25% 
9101.11.00  Wrist watches, pocket watches and other watches with mechanical 
display only  10% 25% 
9101.19.00  Other  10% 25% 
9101.21.00  Other wrist watches with automatic winding  10% 25% 
9101.29.00  Other  10% 25% 
9101.91.00  Electrically operated  10% 25% 
9101.99.00  Other  10% 25% WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
- 407 - 
  HS 
subheading  Description  CET Saint  Lucia 
rate 
9102.11.00  Wrist watches, pocket watches and other watches with mechanical 
display only  10% 25% 
9102.12.00  With opto -electronic display only  10% 25% 
9102.19.00  Other  10% 25% 
9102.21.00  With automatic winding  10% 25% 
9102.29.00  Other  10% 25% 
9102.91.00  Electrically operated  10% 25% 
9102.99.00  Other  10% 25% 
9103.10.00  Clocks Electrically operated  20% 25% 
9103.90.00  Other  20% 25% 
9104.00.00  Instrument panel clocks and clocks of a similar type for vehicles, 
aircraft, spacecraft or vessels  20% 25% 
9105.11.00  Alarm clocks: electrically operated  20% 25% 
9105.19.00  Other  20% 25% 
9105.21.00  Wall clocks: electrically operated  20% 25% 
9105.29.00  Other  20% 25% 
9105.91.00  Electrically operated  20% 25% 
9105.99.00  Other  20% 25% 
9108.11.00  Watch movements, with mechanical display only or with a device to 
which a mechanical display can be incorporated  5% 25% 
9108.12.00  With opto -electronic display only  25% 25% 
9108.19.00  Other  25% 25% 
9108.20.00  With automatic winding  25% 25% 
9108.90.00  Other  25% 25% 
9110.11.00   Complete movements of watches, unassembled or partly assembled 
(movement sets)  25% 25%  
9110.12.00  Incomplete movements, assembled  25% 25% 
9110.19.00  Rough movements  25% 25% 
9113.10.00  Watch straps, watch bands and watch bracelets, Of precious metal 
or of metal clad with precious metal  25% 25% 
9302.00.00  Revolvers and pistols  25% 70% 
9303.10.00  Muzzle -loading firearms  25% 70% 
9303.20.00  Other sporting, hunting or target -shooting shotguns, including 
combination shotgun rifles  25% 70% 
9303.30.00  Other sporting, hunting or target -shooting rifles  25% 70% 
9303.90.90  Other  25% 70% 
9304.00.00  Other arms, excluding those of heading 9307.00.00  25% 70% 
9305.10.00  Parts and accessories of revolvers or pistols  25% 70% 
9305.20.00  Of shotguns or rifles  25% 70% 
9305.91.00  Of military weapons  25% 70% 
9305.99  Other  25% 70% 
Source:  CARICOM.  
 WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
- 408 - 
 
  Table  A3.3 Excise tax rates on selected products, 2022  
(XCD and % of c.i.f. value)  
Description  Tax (XCD/%)  
2203001010 Beer in 20 litre metal containers  USD 0.55/Litre  
2203001020 Beer in other metal containers  USD 2.05/Litre  
2203001040 Beer in glass containers  USD 0.37/Litre  
2203001090 Beer in other containers  USD 1.44/Litre  
2203002010 Stout in metal containers  USD 2.05/Litre  
2203002020 Stout in glass containers  USD 0.37/Litre  
2203002090 Stout in other containers  USD 0.94/Litre  
22030090 Other  USD 4.68/Litre  
22041000 Sparkling wine  USD 3.70/Litre  
22042100 In containers holding 2 litres or less  USD 4.70/Litre  
22042910 Grape must with fermentation prevented or arrested by addition of alcohol  USD 3.80/Litre  
22042990 Other  USD 3.90/Litre  
22043000 Other grape must  USD 0.50/Litre  
22051000 In containers holding 2 litres or less  USD 4.45/Litre  
22059000 Other  USD 3.30/Litre  
22060010 Shandy  12% 
22060090 Other  0% 
22071000 Undenatured ethyl alcohol of an alcoholic strength by volume of 80% or 
higher  USD 0.50/Litre  
22072000 Ethyl alcohol and other spirits, denatured, of any strength  16% 
22082010 Brandy, in bottles of a strength not exceeding 46%  USD 12.50 /Litre  
22082000 Other  USD 8.50/Litre  
22083010 Whiskies in bottles of a strength not exceeding 46% in volume  USD 10.70 /Litre  
22083090 Other whiskies  USD 12.50 /Litre  
2208401010 Unmatured rum  USD 1.30/Litre  
2208401090 Other rum  USD 8.40/Litre  
22084090 Other  USD 7.10/Litre  
22085010 Gin and geneva  in bottles of a strength not exceeding 46% volume  USD 12.95/Litre  
22085090 Other gin and geneva  USD 7.10/Litre  
22086000 Vodka  USD 12.40/Litre  
22087000 Liqueurs and cordials  7% 
22089020 Other aromatic bitters  5% 
22089090 Other  USD 10.15/Litre  
24011000 Tobacco, not stemmed/stripped  USD 125.60/kg  
24012000 Tobacco refuse  USD 125.60/kg  
24021000 Cigars, cheroots and cigarillos, containing tobacco  USD 125.60/kg  
24022000 Cigarettes containing tobacco  USD 176.00/1000 
sticks  
24029000 Other  USD 176/1000 sticks  
24031000 Smoking tobacco  USD 125.60/kg  
24039100 Homogenised or reconstituted tobacco  USD 125.60/kg  
24039910 Snuff  USD 125.60/kg  
24039990 Other  USD 125.60/kg  
27101130 Motor spirit (gasoline)  USD 1.05/litre  
27101910 Kerosene type jet fuel  USD 1.10/litre  
27101920 Illuminating kerosene  USD 0.00/litre  
27101940 Diesel oil  USD 0.33/kg  
27111911 In containers of 9.07  kg USD 0.00/kg  
27111912 In containers of 45.36  kg USD 0.33/kg  
27111914 In containers exceeding 45.36  kg USD 0.00/kg  
36010000 Propellent powders  64% 
36020000 Prepared explosives, other than propellent powders  61% 
36030000 Safety fuses; detonating fuses; percussion or detonating caps; igniters;  61% 
36041000 Fireworks  38% 
36049010 Rain rockets  0% 
36049090 Other  0% 
36061000 Liquid or liquefied gas fuels used to fill or refill lighters of a capacity of not 
more than 300  cm3 15% 
36069000 Other  20% 
87021010 Coaches, buses & mini buses, of a seating capacity not exceeding 21 persons 
knocked down for assembly in approved plants  39% +  
87021020 Other coaches and buses not exceeding 21 passengers  0% +  
87021030 Coaches, buses and minibuses, of a seating capacity exceeding 21 persons  30% +  
87021040 Other coaches, buses and minibuses, of a seating capacity > 21 persons  0% +  
87021050 Coaches, buses and minibuses, of a seating capacity exceeding 29 persons 
knocked down for assembly in approved plants  30% +  
87021060 Other coaches of a capacity exceeding 29 p assengers  0% +  
87021090 Other  0% +  
87029010 Other: coaches, buses & mini buses, of a seating capacity <= 21 persons  39% +  
87029020 Other coaches, buses & mini buses, of a seating capacity <= 21 persons  11% +  WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
- 409 - 
  Description  Tax (XCD/%)  
87029030 Coaches, buses & mini buses, of a  seating capacity > 21but <= 29 persons  30% +  
87029040 Other coaches and buses exceeding 21 but less than 29 passengers  0% +  
87029050 Coaches, buses & mini buses, of a seating capacity exceeding 29 persons  30% +  
87029060 Other coaches, buses & mini buses of a seating capacity exceeding 21 
persons  44% +  
87029090 Other motor vehicles for transport of 10 or more persons   11% +  
87031000 Vehicles specially designed for travelling on snow; golf cars, etc.  19% +  
87032110 Motor cars and other motor vehicl es principally designed for the transport of 
<10 persons, with engine of a cylinder capacity <= 1.000 cc, new, completely knocked 
down for assembly in approved plants.  12% +  
87032190 Motor cars…with engine of a cylinder capacity <= 1.000 cc, used (other)  0% +  
87032210 Motor cars…with engine of a cylinder capacity > 1000 cc but <= 1500 cc, 
new, completely knocked down for assembly in approved plants  12% +  
87032290 Motor cars…with engine > 1000 cc but <= 1500 cc, used (other)  0% +  
87032310 Of a cylinder capacity exceeding 1500cc but not exceeding 1800cc, 
completely knocked down for assembly in approved plants.  12% +  
87032320 Of a cylinder capacity exceeding 1500cc but not exceeding 1800cc  0% +  
87032330 Of a cylinder capacity exceeding 1800cc bu t not exceeding 2000cc  25% +  
87032340 Of a cylinder capacity exceeding 2000cc but not exceeding 3000cc  46% +  
87032410 Cylinder capacity exceeding 3000cc knocked down for assembly in plants  30% +  
87032490 Of a cylinder capacity exceeding 3000cc: other  56% +  
87033110 Diesel motor cars less than 1500cc. knocked down for assembly in plants  21% +  
87033190 Diesel motor cars less than 1500cc, other  0% +  
87033210 Cylinder capacity exceeding 1500cc but <= 2000cc knocked down for plants   17% +  
87033220 Diesel motor cars exceeding 1500cc but less than 2000cc  17% +  
87033230 Cylinder capacity > 2000cc but <= 2500cc, down for assembly in plants  26% +  
87033240 Diesel motor cars exceeding 2000cc but less than 2500cc  25% +  
87033310 Cylinder capacity  exceed. 2500cc: knocked down for assembly in plants.  30% +  
87033390 Diesel motor cars exceeding 2500cc, other  25% +  
87039000 Other diesel cars designed principally for transportation  25% +  
87041000 Dumpers designed for off -highway use   19% +  
87042110 G.V.W. not exceeding 5 tonnes: knocked down for assembly in plants  21% +  
87042190 Diesel trucks and pickups not exceeding 5 tonnes  19% +  
87042210 G.V.W. > 5 tonnes but <= 20 tonnes: knocked down for assembly in plants  21% +  
87042290 G.V.W. exceeding 5 tonnes but not exceeding 20 tonnes: other  27% +  
87042310 G.V.W. exceeding 20 tonnes: knocked down for assembly in plants, etc.  21% +  
87042390 G.V.W. exceeding 20 tonnes: other  19% +  
87043110 G.V.W. not exceeding 5 tonnes: knocked down for assembly in plants.  21% +  
87043190 G.V.W. not exceeding 5 tonnes: other  32% +  
87043210 Completely knocked down for assembly in plants approved for authority  21% +  
87043290 Other G.V.W. exceeding 5 tonnes  32% +  
87049000 Other motor vehicles for the transport of goods  32% +  
87051000 Crane lorries  39% +  
87054000 Concrete mixer lorries  39% +  
87059000 Other special purpose motor vehicles  38% +  
87071000 Bodies for the vehicles of heading #87.03  40% 
87079010 Bus bodies  40% 
87079090 Other bodies (including cabs) for the motor vehicles of heading 87.01 –87 23% 
87083110 Mounted brake linings for tractors  23% 
87083910 Other parts for tractors  23% 
87084010 Gear boxes for tractors  23% 
87085010 Drive axles with differential for tractors  23% 
87086010 Nondriving axles for tractors  23% 
87087010 Road wheels & parts & accessories thereof for tractors  23% 
87088010 Suspension shock absorbers for tractors  23% 
87089110 Radiators for tractors  23% 
87089210 Silencers & exhaust pipes for tractors  23% 
87089310 Clutches & parts thereof  23% 
87089410 Steering wheels for tractors  23% 
87089910 Other parts for tractors  23% 
87111010 Motorcycles for the transport of goods  27% 
87112010 Motorcycles with reciprocating internal combustion for the transport of goods  27% 
87113010 Scooters with reciprocating internal combustion piston engine of a cylinder 
capacity exceeding 250 c c but not exceeding 500 cc.  27% 
87114010 For transport of goods piston engine. not exceeding 800cc but exceeding 
500cc  27% 
87119010 Other worked trucks for the transporting of goods  27% 
87141100 Saddles of motorcycles  23% 
87141900 Other parts & accessories of vehicles of heading # 87.11 –87.13  23% 
93011100 Self -propelled  0% 
93011900 Other  0% 
93012000 Rocket launchers; flame -throwers, grenade launchers, etc.  0% 
93019000 Other  0% 
93020000 Revolvers and pistols  0% WT/TPR/S/437 /Rev.1  • Saint Lucia  
 
- 410 - 
 
  Description  Tax (XCD/%)  
93031000 Muzzle -loading firearms  0% 
93033000 Other sporting, hunting or target -shooting firearms  0% 
93039000 Other  0% 
93040000 Other arms  0% 
93051000 (parts) Of revolvers or pistols  0% 
93052100 Shotgun barrels  0% 
93052900 Other  0% 
93059100 (parts) Of military weapons  0% 
93059900 Other  0% 
93061000 Cartridges for riveting or similar tools or for captive bolt humane killers  0% 
93062910 Parts  88% 
93062990 Other  0% 
93063010 Parts  68% 
93063090 Other  0% 
93069000 Other  0% 
Note:  + plus XCD  1,000.  
Source:  WTO Secretariat, based on the Excise Tax Act and amendments.