Section 110: Transit or transhipment

110. Transit or transhipment (1) On the entry inwards of any aircraft or ship, the Director-General may, on the application of the owner of any imported goods which have been specifically manifested at the time of import as being for transit or transhipment, permit the transit or transhipment of such goods without payment of duty, excise duty and taxes, if any, leviable thereon. (2) Any transit or transhipment shall take place after the passing of the appropriate entry in respect of the goods. C62 – 46 (1) [Issue 5] Customs Act (3) Where goods under subsection (1) for any reason have to leave the customs area prior to their transit or transhipment, the Director-General may— (a) require and take appropriate security to cover the duty, excise duty and taxes payable; (b) require that the goods be placed or transported under seal affixed by Customs. (4) Any person who, without the prior authorisation of the DirectorGeneral— (a) tranships or attempts to tranship any goods from an aircraft or ship to another aircraft or ship; or (b) attempts to take out of Customs control any goods entered for transit or transhipment, shall commit an offence, and the goods, the subject matter of the offence, shall be liable to forfeiture. [S. 110 amended by s. 3 (c) of Act 25 of 1994 w.e.f. 21 June 1994; Part XII (section 110) repealed and replaced by s. 5 (g) of Act 28 of 2004 w.e.f. 26 August 2004.] continued on page C62 – 47 [Issue 5] C62 – 46 (2) Revised Laws of Mauritius PART XIII – COASTING TRADE