During a disaster the Director NEMO and the Cabinet Secretary have certain powers.
Section xi Paragraph 22 of the List of Conditional Duty Exemptions states
“I hereby declare that these goods are relief goods and are free of duty under Section xi Paragraph 22 of the List of Conditional Duty Exemptions.”
Value Added Tax
In keeping with Section xi Paragraph 22 of the List of Conditional Duty Exemptions the VAT shall be subject to waivers during a disaster for humanitarian purposes.
Such waivers are issued by the:
- Cabinet Secretary, Office of the Prime Minster, 5th Floor Greaham Louisy Administration Building, Castries Waterfront.
- Director NEMO, NEMO HQ, Bisee, Castries
VAT Act of 2012
Schedule Three Section 16 - Goods and services imported during a threatened disaster alert or after a disaster emergency where the authorised signatories of the Office of the National Emergency Management Organisation (NEMO) or the Cabinet Secretary certifies that those goods are urgently required for dealing with the threat or emergency. These goods are not for resale.
For Donation Waiver Information [Read more]