Section 106: Drawback allowed on re-export

106. Drawback allowed on re-export (1) Where goods have been imported for the purpose of undergoing processing, including repacking, sorting and grading, manufacturing or repair and are thereafter exported, duty and excise duty paid at the time of import of such goods may be repaid as drawback on such conditions as may be prescribed. (2) Where goods have been imported and subsequently re-exported without having undergone any processing and without having been put to use, duty and excise duty paid at the time of import of such goods may be repaid as drawback on such conditions as may be prescribed. (3) No payment of drawback shall be made until the aircraft or ship carrying such goods has left Mauritius. [Issue 6] C62 – 46 Revised Laws of Mauritius (4) Notwithstanding subsection (3), payment of drawback shall be made at the time the goods are admitted into a freeport zone exclusively for export. [S. 106 amended by s. 3 (f) of Act 25 of 1994 w.e.f. 21 June 1994; s. 2 of Act 17 of 1995 w.e.f. 12 August 1995.]