Section 16B: Facilities to qualified TradeNet users

16B. Facilities to qualified TradeNet users (1) Subject to this section, where a TradeNet user satisfies the prescribed conditions, he shall be a qualified TradeNet user. [Issue 9] C62 – 16 (2) Revised Laws of Mauritius (2) A qualified TradeNet user— (a) may not, after the prescribed period with the entry of any goods, deliver to the Director-General the hard copy of the electronic declaration and the documents referred to in section 16 in respect of those goods; but (b) shall, in respect of those goods, keep, at his business premises, in such form and manner as may be prescribed, the documents referred to in paragraph (a). (3) Subsection (1) shall not apply where, in respect of an electronic declaration, the goods are subject to examination before delivery. (4) Subject to this section, where, in respect of the entry of any goods, a permit or authorisation is required under any enactment for health, phytosanitary or security reasons, a qualified TradeNet user shall, unless otherwise authorised, forward to the Director-General with the entry of those goods, the scanned copy of the required document referred to in the Third Schedule, which shall be saved in the Customs Management System operated by the Customs Department of the Authority. (5) Every qualified TradeNet user shall, at all reasonable times, allow a proper officer to have access to his business premises for the purpose of examining the documents referred to in subsection (2). (6) Where a qualified TradeNet user fails to— (a) satisfy the prescribed conditions pursuant to subsection (1); or (b) comply with subsection (5), the facilities under subsection (2) shall, without prejudice to any action which the Director-General may take under the customs laws, be withdrawn with effect from such date as may be specified in a written notification by the Director-General. (7) Where the facilities have been withdrawn pursuant to subsection (6), such facilities shall not again be given to the TradeNet user before the expiry of a period of 12 months as from the date specified in the written notification by the Director-General. (8) In this section— “TradeNet user” has the same meaning as in the Customs (Use of Computer) Regulations 1997. [S. 16B inserted by s. 5 (b) of Act 20 of 2002 w.e.f. 10 August 2002; s. 9 (d) of Act 17 of 2007 w.e.f. 22 August 2007; amended by s. 4 (c) of Act 37 of 2011 w.e.f. 15 December 2011.]