Section 168: Transitional provisions

168. Transitional provisions (1) Notwithstanding any customs laws, any holder of an investment certificate in respect of an export enterprise or a pioneer status enterprise issued under the Investment Promotion Act and in force as at 30 September 2006 shall, not later than 15 October 2006, submit to the Director-General, a certified statement of materials imported during the period 1 June 2006 to 30 September 2006 exempted from payment of duty, excise duty and taxes and not yet used in production as at 30 September 2006, showing— (a) brief description of the materials and their value; (b) separately, the amount of duty, excise duty and taxes, that would otherwise be payable, on the materials; and (c) such other particulars as may be prescribed, and pay any duty, excise duty and taxes within such time as may be prescribed. (2) Any person operating a duty-free shop at a place, other than at the port or airport, may, by irrevocable notice in writing to the Director-General, not later than 30 September 2006, elect to operate under the Deferred Duty and Tax Scheme referred to in section 22. (3) Any person who does not make an election under subsection (2) shall— (a) continue to be governed by the provisions of section 22 in force immediately before 1 October 2006; and (b) be authorised, as from 1 October 2006, to sell goods to visitors only. [S. 168 inserted by s. 8 (v) of Act 15 of 2006 w.e.f. 7 August 2006.] 169. – 170. — C62 – 69 [Issue 6] Customs Act FIRST SCHEDULE [Section 116A (3) (d)] LIST OF GOODS For the purpose of this Schedule— (1) The heading numbers specified in the first column refer to the heading numbers of Part I of the First Schedule to the Customs Tariff Act. (2) Any goods specified in the second column shall mean the goods which fall under the corresponding heading number specified in the first column. Heading No. Description 22.03 Beer made from malt. 22.04 Wine of fresh grapes, including fortified wines; grape must be other than that of heading No. 20.09. 22.05 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances. 22.06 Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included. 22.07 Undenatured ethyl alcohol of an alcoholic strength by volume of 80 per cent vol. or higher; ethyl alcohol and other spirits, denatured, of any strength. 22.08 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 per cent vol., spirits, liqueurs and other spirituous beverages. 24.01 Unmanufactured tobacco; tobacco refuse. 24.02 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. 24.03 Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences. 36.01 Propellant powders. 36.02 Prepared explosives, other than propellant powders. 36.03 Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators. 71.13 Articles or jewellery and parts thereof, of precious metal or of metal clad with precious metal. 71.14 Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal. 71.15 Other articles of precious metal or of metal clad with precious metal. 71.16 Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed). [Iss fuses; percussion or detonating caps; igniters; electric detonators. 71.13 Articles or jewellery and parts thereof, of precious metal or of metal clad with precious metal. 71.14 Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal. 71.15 Other articles of precious metal or of metal clad with precious metal. 71.16 Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed). [Issue 6] C62 – 70 Revised Laws of Mauritius FIRST SCHEDULE—continued Heading No. Description 89.03 Yachts and other vessels for pleasure or sports; rowing boats and canoes. 89.06 Other vessels, including warships and lifeboats other than rowing boats. 91.13 Watch straps, watch bands and watch bracelets, and parts thereof, of precious metal or of metal clad with precious metal 93.01 Military weapons, other than revolvers, pistols and the arms of heading No. 93.07. 93.02 Revolvers and pistols, other than those of heading No. 93.03 or 93.04. 93.04 Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading No. 93.07. 93.05 Parts and accessories of articles of headings Nos. 93.01 to 93.04. 93.06 Bombs, grenades, torpedoes, mines, missiles, and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads. 93.07 Swords, cutlasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor. 94.01 Seats (other than those of heading No. 94.02), whether or not convertible into beds, and parts thereof. 94.03 Other furniture and parts thereof. [First Sch. added by Act 25 of 2000; amended by GN 200 of 2000 w.e.f. 29 December 2000.] SECOND SCHEDULE [Section 135] SEARCH WARRANT In the discharge of my functions under the Customs Act, I hereby authorise you, the officers named hereunder, to enter the premises occupied by ................................. and situated at ........................................................................................ and to search and inspect any goods and documents found therein and to seize such of those goods and documents as you may reasonably require for any examination, investigation or trial under that Act. Name of officers .............................................................................................. ............................................................ Director-General [Second Sch. amended by Act 25 of 2000; s. 27 (3) (r) of Act 33 of 2004 w.e.f. 1 July 2006.] C62 – 71 [Issue 5] Customs Act THIRD SCHEDULE [Sections 16 (2) (b) and 16B (4)] DOCUMENTS RELATING TO ENTRY OF ANY GOODS Bill of lading Certificate of origin Import permit under the Consumer Protection (Control of Imports) Regulations 1999 Invoice Permit or authorisation under any enactment for health, phytosanitary or security reasons [Third Sch. added by s. 4 (l) of Act 37 of 2011 w.e.f. 15 December 2011; amended by s. 5 (zf) of Act 26 of 2012 w.e.f. 22 December 2012.] [Issue 5] C62 – 72 mber 2011; amended by s. 5 (zf) of Act 26 of 2012 w.e.f. 22 December 2012.] [Issue 5] C62 – 72