Section 18E: Computed method of valuation
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.
18E. Computed method of valuation
(1) Where the value of the goods cannot be determined under section 18D, the value of those goods shall be determined in accordance with
the computed method of valuation specified in subsection (2).
(2) The computed method of valuation shall be based on the total sum of
the cost of production and of materials used in producing the goods being
valued together with the profit and general expenses usually reflected in a
sale for export to an importer in Mauritius, as may be prescribed.
[S. 18E inserted by Act 18 of 1999.]