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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, beverages with added sugar, malt; beer; carbon dioxide; and solar heaters from 1 April 2015 to 31 December 2018.(...) 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%.

3.34. (...) This third edition of the Article 164 regime covers 14 product groups across 39 tariff 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 varnishes (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. (...)

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, motor vehicle rental fee, mobile telephone tax, and hotel accommodation tax. (...)

3.42.(...) A number of products (firearms, and some vehicles, including hybrid and sustainable fuel vehicles) are currently zero rated.

Table 3.6 Import licensing requirements, 2022
(...)
Product: 16. Endangered species protected by the CITES
(...)

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 halogen-free refrigerants (HS 2814) are also restricted.

Table 3.7 Products subject to import licensing under the External Trade (Restricted Imports) (Amendments) Order, SI No. 67 of 2019
Goods originating outside the OECS or CARICOM/ HS subheading (Second Schedule): baskets and waste paper bins of vegetable plaiting materials (Ex46.02)[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; 9504(...)
Goods originating outside the OECS (Fourth Schedule):(...)solar water heaters (...)
[a] Applies only to the named goods, not the general class of goods identified by that tariff heading.

3.60. (...) Exports of the following products are restricted: (...)l; rare or threatened species of animals or plants, their products and derivatives, whose international trade is regulated by the Convention on International Trade in Endangered Species (CITES) unless such goods are accompanied by the appropriate permits signed by the CITES authorities in the country of exportation or importation; (...)

Table 3.8 Main incentives provided by the Government, 2021
(...)
Legislation:Tourism Stimulus & Investment Act (For projects approved until 31 March 2023)
Incentives available:(...)• Exemption from duty on imports of alternative energy and energy saving equipment(...)

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 Valley, which have been designated as such. (...) The concessions offered to "approved developers" under the Act include exemption on import duty on inputs for the construction of new buildings and the renovation or refurbishment of existing buildings; 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 activities; and arts and cultural investments are eligible to benefits under this Act. (...)
[140] (...) The Special Development Areas (Amendment) Act No. 9 of 2014 (...) added security equipment, energy-saving and alternative energy devices and equipment, building materials, fittings, and fixtures.