Section 105A: Bunker fuel

105A. Bunker fuel (1) Every master of an eligible vessel shall, at the time of boarding of the proper officer, make a declaration, in such form and manner as may be determined by the Director-General, of the remaining volume of bunker fuel on the vessel. (2) Where bunker fuel is required by an eligible vessel, the master or agent of the vessel shall make an application to the Director-General to receive the fuel, free of duty, excise duty and taxes, in such form and manner as may be determined by the Director-General. (3) The Director-General shall, on an application being made by the master or agent of an eligible vessel, authorise for use by the eligible vessel such quantity of bunker fuel as may be necessary to be loaded on the eligible vessel from a fuel tank, on such terms and conditions as may be determined by the Director-General. (4) The master or agent of an eligible vessel shall, prior to the loading of the bunker fuel on the vessel under subsection (3), give to the DirectorGeneral a written undertaking to the effect that such bunker fuel shall not be unloaded in Mauritius waters without the prior written authorisation of the Director-General. (5) No bunker fuel loaded on an eligible vessel under subsection (3) shall be unloaded in any manner without the prior written authorisation of the Director-General. (6) — (7) Any master or agent of an eligible vessel who fails to comply with any provision of this section shall commit an offence and shall, on conviction, be liable to a fine not exceeding 100,000 rupees. [S. 105A inserted by s. 4 (c) of Act 10 of 2010 w.e.f. 24 December 2010; amended by s. 4 (s) of Act 26 of 2013 w.e.f. 21 December 2013.] PART XI – DRAWBACK