Section 109: Standard drawback rates
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.
109. Standard drawback rates
In the case of goods manufactured in and exported from Mauritius, a
drawback on the duty and excise duty may be allowed in respect of any
imported raw material used in the manufacture of such goods at such standard drawback rates and subject to such conditions as may be prescribed.
[S. 109 amended by s. 6 (3) of Act 25 of 1994 w.e.f. 21 June 1994.]
PART XII – GOODS FOR TRANSIT OR TRANSHIPMENT