Environmental Protection Levy Act Chapter 15.20.

This Act sets forth procedures and principles of the environmental protection levy to be charged, levied and collected on goods imported into Saint Lucia. The environmental protection levy shall be charged in accordance with the provisions of the Customs (Control and Management) Act relating to the payment, collection and recover of duties, and offences and penalties. The environmental protection levy collected under this Act shall be paid into the Consolidated Fund. This Fund is allocated for the protection of environment. This Act underlines that the Minister may exempt certain persons or goods from the provisions of the fourth section to the extent specified in the order published in the Gazette, and may specify the number of times a person may benefit from the exemption.