Section 101: Duty on stores
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
101. Duty on stores
(1) Where stores are bona fide required for the master, crew or passengers
of any aircraft or ship leaving Mauritius, they shall, if taken from any bonded
warehouse, be allowed to be exported free of duty, excise duty and taxes.
(2) Notwithstanding subsection (1), where stores are bona fide required
for the master, crew or passengers of any aircraft or ship leaving Mauritius,
such stores shall, whether taken from any bonded warehouse for export or
not, be liable to export duty, if any, as prescribed in the Customs Tariff Act.
[S. 101 amended by s. 3 (f) of Act 25 of 1994 w.e.f. 21 June 1994.]
[Issue 5] C62 – 44
Revised Laws of Mauritius