Section 116C: Specified goods leaving Island of Rodrigues

116C. Specified goods leaving Island of Rodrigues (1) Subject to the other provisions of this section, any specified goods which have entered the Island of Rodrigues free of duty shall, when entering the Island of Mauritius as merchandise for sale or as accompanied or unaccompanied luggage, be deemed to be goods imported into the Island of Mauritius and shall be entered on payment of duty and value added tax. [Issue 9] C62 – 48 Revised Laws of Mauritius (2) The value added tax referred to in subsection (1) shall be calculated on the amount of duty payable on those goods. (3) Subject to subsection (4), where a passenger travels from the Island of Rodrigues to the Island of Mauritius, he shall, on presentation to a proper officer, of his passport, National Identity Card, or travel document, as the case may be, be entitled— (a) where he is under the age of 12 years, to a duty-free allowance of 5,000 rupees; or (b) in any other case, to a duty-free allowance of 10,000 rupees; or (c) such other amounts as may be prescribed, on any specified goods purchased in the Island of Rodrigues and which are accompanied luggage of the passenger. (4) Where the value of the specified goods exceeds the allowance referred to in subsection (3), duty on the excess value of those goods and value added tax calculated on the amount of that duty shall be leviable. [S. 116C inserted by Act 25 of 2000.]