Section 18A: Transaction value of 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.
18A. Transaction value of goods
The transaction value of the goods shall be the price actually paid or payable for the goods when sold for export to an importer in Mauritius, adjusted
where appropriate in circumstances as may be prescribed, and shall, in addition, include—
(a) all costs, charges and expenses incidental to the sale contract
and delivery of those goods; and
(b) the loading charges, freight, insurance and such other charges
and expenses in respect of those goods as may be prescribed,
provided that the prescribed conditions are satisfied.
[S. 18A inserted by s. 5 (d) of Act 18 of 1999 w.e.f. 1 January 2000.]
continued on page C62 – 17
C62 – 16 (5) [Issue 9]
Revised Laws of Mauritius