Section 119B: Fees and charges leviable by agent

119B. Fees and charges leviable by agent Any fees and charges leviable by an agent with respect to the making of bills of entry, handling, unstuffing, storage, documentation, haulage services and such other tasks related Acts 2020 205 to the import and export of consolidated cargo on behalf of economic operators shall be levied at such rate as may be prescribed. (k) in section 168, by adding the following new subsection – (4) In this section – “Deferred Duty and Tax Scheme” means such scheme as may be prescribed, whereby any shop under that scheme may – (a) export goods free of duty, excise duty and taxes; and (b) sell goods – (i) free of duty, excise duty or taxes to visitors, to a duty-free shop or to another shop under that scheme, to a departing citizen of Mauritius, to a diplomatic agent, or to a master or member of a crew leaving for a foreign port or airport; and (ii) on payment of duty, excise duty or taxes, to any other person.