Section 13: Payment of duty, excise duty and taxes on manifested goods
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.
13. Payment of duty, excise duty and taxes on manifested goods
All dutiable goods shown on the import manifest of any aircraft or ship
shall be charged with duty, excise duty and taxes, as the case may be, unless it is proved, to the satisfaction of the Director-General, that such goods
were not landed in Mauritius.
[S. 13 amended by s. 3 (d) of Act 25 of 1994 w.e.f. 21 June 1994.]
[Issue 9] C62 – 14
Revised Laws of Mauritius